funder-graph

funder-graph › Recipients

Who funds Toledo Alliance for the Performing Arts

EIN 34-4005365 · Toledo, OH · NTEE A116

Toledo Alliance for the Performing Arts of Toledo, OH (EIN 34-4005365) was named as a grant recipient by 36 funders in 114 grants paid totaling $5,111,992 in tax years 2018–2025, as reported on the funders' Forms 990-PF and 990 Schedule I. Each edge was resolved to this EIN at the match tier shown. Dataset version 2026.09.0, built 2026-09-03.

Grants received

$5,111,992

114 grants paid

Funders

36

distinct grantmakers

Tax years

2018–2025

as reported by funders

Approved for future payment

$40,000

not included in grants received

Funders

Grantmakers ranked by total paid to Toledo Alliance for the Performing Arts
FunderStateMatchGrantsTotal paidLatest year
Rita Barbour Kern Foundation 46-4475109OHC4$666,0902025
Toledo Community Foundation Inc 23-7284004OHA5$645,0322024
The O-I Charities Foundation 34-6554560OHC13$631,1002024
The US Charitable Gift Trust 31-1663020MAA1$450,0002024
Schwab Charitable Fund 31-1640316COA7$390,2002025
Promedica Health System Inc 34-1517671OHA2$376,3132022
The Wolfe Family Charitable Foundation 34-1756997OHC4$360,0002025
The Arts Commission of Greater Toledo I 34-1358701OHA2$337,5002024
The Andersons Inc Charitable Foundation 26-1665008OHD8$175,0002024
Walter E Terhune Memorial Fund 35-2446722OHC2$170,0002025
Fidelity Investments Charitable Gift Fund 11-0303001MAA9$162,6502025
Thaman Family Foundation Ica 45-0669361OHC4$160,0002023
American Symphony Orchestra League D/B/a League of American Orchestras 23-7300636NYA2$80,0002020
American Online Giving Foundation Inc 81-0739440DEA3$63,7502025
The Oswald Supporting Organization 34-1952405OHA4$63,0002024
The Andersons Fund Supporting Organization 34-1817757OHA2$60,0002024
Designetics Cares Foundation 34-1848224OHD5$48,5002025
Charities Aid Foundation America 43-1634280VAA3$41,0002025
The Lavalley Foundation 34-1722402OHC1$40,0002024
Morgan Stanley Global Impact Funding Trust Inc 52-7082731INA4$36,0002024
Entelco Foundation 34-1288595WAC3$30,0002023
John Henry Eldred Jr Foundation 45-3987947OHC1$25,0002024
Adirondack Foundation 16-1535724NYA1$25,0002025
Premier Bank Foundation 34-1695319OHC5$20,5002025
Jewish Federation of Greater Toledo 34-4428259OHA2$14,4002024
Dana Charitable Foundation 34-6544909MIB1$10,0002025
Hylant Family Foundation Inc 46-4379091OHC1$10,0002024
Elsie and Harry Baumker Charitable Foundation Inc 34-1300465FLD1$7,0002020
The Bank of America Charitable Foundation Inc 20-0721133NCD2$4,6502023
George Isaac Foundation 34-1724575OHD1$3,0002024
David and Lura Lovell Foundation 34-1733685AZD3$2,1502024
Firstenergy Foundation 34-6514181OHC2$2,0002022
Toledo Community Foundation Inc William & Elsie Knight Fund 34-6853247OHB1$1,0002024
La-Z-Boy Foundation 38-6087673MID1$1,0002023
Amazonsmile Foundation 46-2626883WAC3$1072023
Jpmorgan Chase Foundation 23-7049738NYC1$502018

Match tier: A Reported EIN · B Exact name and place · C Strong name match · D Probable name match · U Unresolved. Tiers C and D are inferred, not reported; see how matching works.

Grants

The 116 most recent grants naming this organization.

Grants to Toledo Alliance for the Performing Arts as reported by funders
Tax yearFunderRecipientMatchAmountTypePurposeSource filing
2025Rita Barbour Kern FoundationToledo Alliance for the Performing Toledo, OHC$288,190paidGift to qualified charitable organization pursuant to the terms of the Foundation.202611349349103696
2025Rita Barbour Kern FoundationToledo Alliance for the Performing Toledo, OHC$204,426paidGift to qualified chariable organzized pursuant to the terms of the Foundation.202611349349103696
2025The Wolfe Family Charitable FoundationToledo Alliance for the Performing Arts Toledo, OHC$160,000paidTo Support202611749349100801
2025Donor Advised Charitable Giving IncToledo Alliance for the Performing Arts Toledo, OHA$109,800paidARTS, CULTURE & HUMANITIES202611199349300601
2025Rita Barbour Kern FoundationToledo Alliance for the Performing Toledo, OHC$86,953paidGift to qualified charitable organization pursuant to the terms of the Foundation.202611349349103696
2025Rita Barbour Kern FoundationToledo Alliance for the Performing Toledo, OHC$86,521paidGifts to qualifed charitable organization pursuant to the terms of the Foundation.202611349349103696
2025Walter E Terhune Memorial FundToledo Alliance for the Performing Arts Toledo, OHC$60,000paidGENERAL OPERATING202601279349101965
2025Fidelity Investments Charitable Gift FundToledo Alliance for the Performing Arts Toledo, OHA$30,100paidFor grant recipient's exempt purposes202601389349301700
2025Adirondack FoundationToledo Symphony Toledo, OHA$25,000paidFOR SUPPORT OF THE TOLEDO SYMPHONY202543009349300034
2025American Online Giving Foundation IncToledo Orchestra Association Inc Toledo, OHA$25,000paidGENERAL SUPPORT202641969349302754
2025American Online Giving Foundation IncToledo Orchestra Association Inc Toledo, OHA$25,000paidGENERAL SUPPORT202533509349301608
2025Designetics Cares FoundationToledo Alliance for the Performing Toledo, OHD$13,000paidgeneral purposes202631329349101238
2025Charities Aid Foundation AmericaToledo Alliance for the Performing Toledo, OHA$11,750paidCHARITABLE DONATION202610489349300906
2025Dana Charitable FoundationToledo Alliance for the Performing Arts Toledo, OHB$10,000paidTO SUPPORT THE ORGANIZATION IN CARRYING OUT THEIR EXEMPT PURPOSE202640479349100754
2025Premier Bank FoundationToledo Alliance for the Performing Arts Toledo, OHC$5,000paidSPONSORSHIP202621329349104367
2024The US Charitable Gift TrustTapa Toledo, OHA$450,000paidFOR RECIPIENT'S EXEMPT PURPOSE202533189349305673
2024Toledo Community Foundation IncToledo Alliance for the Performing Arts - Tapa Toledo, OHA$176,747paidSUPPORT FOR TOLEDO SYMPHONY, BALLET, YOUTH MUSIC EDUCATION, SCHOLARSHIPS, AND CONCERTS.202513099349303006
2024Donor Advised Charitable Giving IncToledo Alliance for the Performing Arts Toledo, OHA$146,500paidARTS, CULTURE & HUMANITIES202541069349300729
2024Walter E Terhune Memorial FundToledo Alliance for the Performing Arts Toledo, OHC$110,000paidGENERAL OPERATING202531239349100028
2024The Wolfe Family Charitable FoundationToledo Alliance for the Performing Arts Toledo, OHC$100,000paidTo Support202501679349100455
2024The O-I Charities FoundationToledo Alliance for the Performing Arts Toledo, OHC$100,000paidGENERAL OPERATIONS202501269349100835
2024The Arts Commission of Greater Toledo IToledo Alliance for the Performing Arts Toledo, OHA$75,000paidARTIST RELIEF GRANT202513079349302586
2024The Andersons Fund Supporting OrganizationToledo Alliance for the Performing Arts - Tapa Toledo, OHA$50,000paidARTS IN MOTION CAPITAL CAMPAIGN202523119349302822
2024The Lavalley FoundationToledo Alliance for Performing Arts Toledo, OHC$40,000paidDonees Exempt Purposes202512889349101011
2024John Henry Eldred Jr FoundationToledo Alliance for the Performing Arts Toledo, OHC$25,000paidTO SUPPORT THE CHARITABLE MISSION OF THE ORGANIZATION202541299349102234
2024The Andersons Inc Charitable FoundationToledo Alliance for Performing Arts Toledo, OHD$25,000paid2024 Family Event Series Sponsorship202513119349101006
2024The Oswald Supporting OrganizationToledo Alliance for the Performing Arts - Tapa Toledo, OHA$20,000paidCOMMUNITY MUSIC LESSONS202543119349302149
2024American Online Giving Foundation IncToledo Orchestra Association Inc Toledo, OHA$13,750paidGENERAL SUPPORT202530159349302758
2024Designetics Cares FoundationToledo Alliance for the Performing Toledo, OHD$13,000paidgeneral purposes202501119349100755
2024Fidelity Investments Charitable Gift FundToledo Alliance for the Performing Arts Toledo, OHA$12,250paidFor grant recipient's exempt purposes202521349349310887
2024The O-I Charities FoundationToledo Alliance for the Performing Arts Toledo, OHC$10,000paidGENERAL OPERATIONS202501269349100835
2024Morgan Stanley Global Impact Funding Trust IncToledo Orchestra Association Inc Toledo, OHA$10,000paidUNRESTRICTED GENERAL SUPPORT202503239349300435
2024Hylant Family Foundation IncToledo Alliance for the Performing Arts Toledo, OHC$10,000paidMISSION ISTO BRING TOGETHER THE COMMUNITY IN LASTING DANCE AND MUSICAL MOMENTS.THIS INCLUDES PROVIDING EXCEPTIONAL LIVE MUSIC AND DANCE PERFORMANCES AND EDUCATION FOR THE TOLEDO REGION.202502529349101115
2024Charities Aid Foundation AmericaToledo Alliance for the Performing Arts Toledo, OHA$9,750paidCHARITABLE DONATION202530589349300723
2024Jewish Federation of Greater ToledoToledo Alliance for the Performing Arts Toledo, OHA$9,000paidGENERAL OPERATING SUPPORT202503049349302565
2024Premier Bank FoundationToledo Alliance for the Performing Arts Toledo, OHC$5,000paidSPONSORSHIP202521329349102537
2024George Isaac FoundationToledo Alliance for Performing Arts Toledo, OHD$3,000paidGENERAL SUPPORT202543219349105954
2024David and Lura Lovell FoundationToledo Alliance for the Performing Toledo, OHD$1,050paidMATCHING GRANT202523169349100127
2024Toledo Community Foundation Inc William & Elsie Knight FundToledo Alliance for the Performing Arts Toledo, OHB$1,000paidGENERAL SUPPORT202513099349101536
2023The Arts Commission of Greater Toledo IToledo Alliance for the Performing Arts Toledo, OHA$262,500paidARTIST RELIEF GRANT202443099349301404
2023Toledo Community Foundation IncToledo Alliance for the Performing Arts - Tapa Toledo, OHA$156,242paidUNRESTRICTED GIFT202403179349302025
2023The O-I Charities FoundationToledo Alliance for the Performing Arts Toledo, OHC$125,000paidGENERAL OPERATIONS202400939349100720
2023The Wolfe Family Charitable FoundationToledo Alliance for the Performing Arts Toledo, OHC$50,000paidTo Support202401579349100525
2023Thaman Family Foundation IcaToledo Alliance for the Performing Arts Toledo, OHC$40,000paidGENERAL202421159349101622
2023Schwab Charitable FundToledo Alliance for the Performing Arts Toledo, OHA$39,600paidARTS, CULTURE & HUMANITIES202411039349301716
2023The Andersons Inc Charitable FoundationToledo Alliance for Performing Arts Toledo, OHD$25,000paidFamily Event Series Sponsorship202412189349100221
2023The Oswald Supporting OrganizationToledo Alliance for the Performing Arts - Tapa Toledo, OHA$18,000paidCOMMUNITY MUSIC LESSONS202403179349301765
2023Fidelity Investments Charitable Gift FundToledo Alliance for the Performing Arts Toledo, OHA$14,000paidFor grant recipient's exempt purposes202441369349301334
2023Morgan Stanley Global Impact Funding Trust IncToledo Orchestra Association Inc Toledo, OHA$10,000paidUNRESTRICTED GENERAL SUPPORT202403209349313980
2023Designetics Cares FoundationToledo Alliance for the Performing Toledo, OHD$10,000paidgeneral purposes202440969349100309
2023Entelco FoundationToledo Alliance for the Performing Arts Toledo, OHC$10,000paidGENERAL SUPPORT202443109349100829
2023The Andersons Fund Supporting OrganizationToledo Alliance for the Performing Arts - Tapa Toledo, OHA$10,000paidPIANOS AND DOLLIES202423179349301647
2023The O-I Charities FoundationToledo Alliance for the Performing Arts Toledo, OHC$5,050paidGENERAL OPERATIONS202400939349100720
2023The O-I Charities FoundationToledo Alliance for the Performing Arts Toledo, OHC$5,000paidGENERAL OPERATIONS202400939349100720
2023Premier Bank FoundationToledo Alliance for the Performing Arts Toledo, OHC$5,000paidSPONSORSHIP202431289349103973
2023The O-I Charities FoundationToledo Alliance for the Performing Arts Toledo, OHC$5,000paidGENERAL OPERATIONS202400939349100720
2023The O-I Charities FoundationToledo Alliance for the Performing Arts Toledo, OHC$2,500paidGENERAL OPERATIONS202400939349100720
2023The Bank of America Charitable Foundation IncToledo Alliance for the Performin Toledo, OHD$2,200paidPROGRAM/OPERATING SUPPORT202411309349100126
2023La-Z-Boy FoundationToledo Alliance for Performing Arts Toledo, OHD$1,000paidHUMANITIES202402419349100515
2023David and Lura Lovell FoundationToledo Alliance for the Performing Toledo, OHD$700paidMATCHING GRANT202412079349101156
2023The O-I Charities FoundationToledo Alliance for the Performing Arts Toledo, OHC$50paidGENERAL OPERATIONS202400939349100720
2023Amazonsmile FoundationToledo Alliance for the Performing Arts Toledo, OHC$31paidGENERAL SUPPORT202540919349100629
2022Toledo Community Foundation IncToledo Alliance for the Performing Arts - Tapa Toledo, OHA$187,668paidUNRESTRICTED GIFT, DAY OF GIVING , ANNUAL SUPPORT AND DICK ANDERSON FUND, ANNUAL DISTRIBUTION, ANNUAL DISTRIBUTION FOR THE TOLEDO ORCHESTRA ASSOCIATION, INC., PROGRAM SUPPORT OF THE TOLEDO ORCHESTRA ASSOCIATION, INC., TOLEDO SYMPHONY LEAGUE'S REMEMBRANCE FUND SCHOLARSHIP - JUNIOR YOUTH ORCHESTRA MEMBERS, THE TOLEDO SYMPHONY, DICK ANDERSON ENDOWMENT, SUPPORT FOR MUSIC LESSONS, BALLET'S LEARNING IN MOTION AND ADAPTIVE DANCE, 2022 MATCH SUPPORT - TOLEDO SYMPHONY, THE TOLEDO SYMPHONY: ANNUAL FUND, DICK ANDERSON ENDOWMENT, GENERAL SUPPORT - THE TOLEDO SYMPHONY, MUSIC & DANCE PROGRAMS AT BCGT, MUSIC & DANCE PROGRAMS AT BCGT, TJO & TAPA COLLABORATION, ANNUAL GIFT, 2022 DONATION - GENERAL SUPPORT202323149349302562
2022Promedica Health System IncThe Toledo Symphony Toledo, OHA$141,750paidSUPPORT OPERATIONS202343189349315444
2022The O-I Charities FoundationToledo Alliance for the Performing Arts Toledo, OHC$125,000paidCHARITABLE SUPPORT202312719349100411
2022The Wolfe Family Charitable FoundationToledo Alliance for the Performing Arts Toledo, OHC$50,000paidTo Support202341729349100509
2022Thaman Family Foundation IcaToledo Alliance for the Performing Arts Toledo, OHC$40,000paidGENERAL202301219349101330
2022Schwab Charitable FundToledo Alliance for the Performing Arts Toledo, OHA$31,500paidARTS, CULTURE & HUMANITIES202330939349300403
2022The Andersons Inc Charitable FoundationToledo Alliance for Performing Arts Toledo, OHD$25,000paidThe Andersons Family Event Series202302989349100515
2022Fidelity Investments Charitable Gift FundNorthminster Presbyterian Church Tucson, AZA$22,200paidFor grant recipient's exempt purposes202321309349304807
2022Fidelity Investments Charitable Gift FundToledo Alliance for the Performing Arts Toledo, OHA$22,200paidFor grant recipient's exempt purposes202430459349302913
2022The Andersons Inc Charitable FoundationToledo Alliance for Performing Arts Toledo, OHD$20,000paidDick Anderson Memorial Endowment202302989349100515
2022Charities Aid Foundation AmericaToledo Alliance for the Performing Arts Toledo, OHA$19,500paidCHARITABLE DONATION202320699349300532
2022The Oswald Supporting OrganizationToledo Alliance for the Performing Arts - Tapa Toledo, OHA$15,000paidCOMMUNITY MUSIC LESSONS202323149349302522
2022Entelco FoundationToledo Alliance for the Performing Arts Toledo, OHC$10,000paidGENERAL SUPPORT202343129349101604
2022Designetics Cares FoundationToledo Alliance for the Performing Toledo, OHD$10,000paidgeneral purposes202321259349100007
2022Morgan Stanley Global Impact Funding Trust IncToledo Orchestra Association Inc Toledo, OHA$9,000paidUNRESTRICTED GENERAL SUPPORT202302999349301010
2022Premier Bank FoundationToledo Alliance for the Performing Arts Toledo, OHC$5,000paidSPONSORSHIP202311359349104516
2022The O-I Charities FoundationToledo Alliance for the Performing Arts Toledo, OHC$2,500paidCHARITABLE SUPPORT202312719349100411
2022The Bank of America Charitable Foundation IncToledo Alliance for the Performing Toledo, OHD$2,450paidPROGRAM/OPERATING SUPPORT202301309349101020
2022Firstenergy FoundationToledo Alliance for the Performing Arts Toledo, OHC$1,000paidART AND CULTURE202441099349101134
2022Firstenergy FoundationToledo Alliance for the Performing Arts Toledo, OHC$1,000paidART AND CULTURE202303199349109570
2022David and Lura Lovell FoundationToledo Alliance for the Performing Toledo, OHD$400paidMATCHING GRANT202341309349103109
2022Amazonsmile FoundationToledo Alliance for the Performing Arts Toledo, OHC$41paidGENERAL SUPPORT202313119349100141
2021The O-I Charities FoundationToledo Alliance for the Performing Arts Toledo, OHC$125,000paidCHARITABLE SUPPORT202210629349100221
2021Schwab Charitable FundToledo Alliance for the Performing Arts Toledo, OHA$46,250paidARTS, CULTURE & HUMANITIES202230499349301028
2021Thaman Family Foundation IcaToledo Alliance for the Performing Arts Toledo, OHC$40,000paidGENERAL202241269349100644
2021The Andersons Inc Charitable FoundationToledo Alliance for Performing Arts Toledo, OHD$25,000paidThe Andersons Family Event202222569349100307
2021The Andersons Inc Charitable FoundationToledo Alliance for Performing Arts Toledo, OHD$20,000approved, futureGrant Payable202222569349100307
2021The Andersons Inc Charitable FoundationToledo Alliance for Performing Arts Toledo, OHD$20,000paidDick Anderson Memorial Endowment202222569349100307
2021Fidelity Investments Charitable Gift FundToledo Alliance for the Performing Arts Toledo, OHA$18,150paidFor grant recipient's exempt purposes202221339349302787
2021Designetics Cares FoundationToledo Alliance for the Performing Toledo, OHD$2,500paidgeneral purposes202201369349100420
2021The O-I Charities FoundationToledo Alliance for the Performing Arts Toledo, OHC$1,000paidCHARITABLE SUPPORT202210629349100221
2021Premier Bank FoundationToledo Alliance for the Performing Arts Toledo, OHC$500paidCHARITABLE202211339349102851
2020Promedica Health System IncThe Toledo Symphony Toledo, OHA$234,563paidCHARITABLE DONATION202103169349309585
2020The O-I Charities FoundationToledo Alliance for the Performing Arts Toledo, OHC$125,000paidCHARITABLE SUPPORT202102189349100510
2020Toledo Community Foundation IncToledo Alliance for the Performing Arts - Tapa Toledo, OHA$114,375paidGENERAL SUPPORT, ENDOWMENT FUND TO HONOR DICK ANDERSON, ANNUAL FUND - GENERAL OPERATIONS, BRUNDIAR YOUNG PEOPLE'S CONCERT, TOLEDO SYMPHONY SUPPORT, MUSIC EDUCATION, ADAPTIVE DANCE AND STUDENT PERFORMANCE, VIMEO FOR LIVESTREAMING CONCERTS, TOLEDO BALLET ASSOCIATION SUPPORT, TSO'S YOUNG MUSICIAN AWARD: 2020-21202103169349307625
2020American Symphony Orchestra League D/B/a League of American OrchestrasToledo Alliance for the Performing Arts Toledo, OHA$40,000paidFUTURE'S FUND GRANT202100299349300420
2020Thaman Family Foundation IcaToledo Alliance for the Performing Arts Toledo, OHC$40,000paidGENERAL202121329349100337
2020The Andersons Charitable Foundation IncToledo Alliance for Performing Arts Toledo, OHD$25,000paidSupport for The Family Series202241539349101104
2020The Andersons Charitable Foundation IncToledo Alliance for Performing Arts Toledo, OHD$20,000approved, futureDonation202241539349101104
2020Fidelity Investments Charitable Gift FundToledo Alliance for the Performing Arts Toledo, OHA$14,850paidFor grant recipient's exempt purposes202121359349300427
2020Schwab Charitable FundToledo Orchestra Association Inc Toledo, OHA$10,050paidARTS, CULTURE & HUMANITIES202140489349301804
2020The Andersons Charitable Foundation IncToledo Alliance for Performing Arts Toledo, OHD$10,000paidDick Anderson Memorial Endowment202241539349101104
2020Entelco FoundationToledo Alliance for the Performing Arts Toledo, OHC$10,000paidGENERAL SUPPORT202133159349100528
2020Toledo Community Foundation IncToledo Orchestra Association Inc DBA Toledo Symphony Toledo, OHA$10,000paidYOUTH ORCHESTRA202103169349307625
2020The Oswald Supporting OrganizationToledo Alliance for the Performing Arts - Tapa Toledo, OHA$10,000paidCOMMUNITY MUSIC LESSONS (CML)202113079349301691
2020Elsie and Harry Baumker Charitable Foundation IncToledo Alliance for the Perf Arts Toledo, OHD$7,000paidTOLEDO SYMPHONY YOUTH PROGRAMMING202102729349100445
2020Morgan Stanley Global Impact Funding Trust IncToledo Orchestra Association Inc Toledo, OHA$7,000paidUNRESTRICTED GENERAL SUPPORT202143219349301454
2020Jewish Federation of Greater ToledoToledo Alliance for the Performing Arts Toledo, OHA$5,400paidGRANT202140859349300814
2020Amazonsmile FoundationToledo Alliance for the Performing Arts Toledo, OHC$35paidGENERAL SUPPORT202113199349100901
2019American Symphony Orchestra League D/B/a League of American OrchestrasToledo Alliance for the Performing Arts Toledo, OHA$40,000paidFUTURE'S FUND GRANT202030729349300248
2019Fidelity Investments Charitable Gift FundToledo Alliance for the Performing Arts Toledo, OHA$19,700paidFor grant recipient's exempt purposes202041789349301474
2019Schwab Charitable FundToledo Orchestra Association Inc Toledo, OHA$6,500paidARTS, CULTURE & HUMANITIES202010489349300101
2018Fidelity Investments Charitable Gift FundToledo Orchestra Association Inc Toledo, OHA$9,200paidFOR GRANT RECIPIENT'S EXEMPT PURPOSES201931359349301478
2018Jpmorgan Chase FoundationToledo Alliance for the Performing Arts Toledo, OHC$50paidGENERAL OPERATING SUPPORT201932679349100303

Match tier: A Reported EIN · B Exact name and place · C Strong name match · D Probable name match · U Unresolved. Tiers C and D are inferred, not reported; see how matching works.

Recipient matching for this dataset version has not yet completed its independent precision check. Tier A rows carry the EIN the filer reported; tiers B–D are inferred and should be read as leads until the check is published on the methodology page.

Derived from IRS Form 990-PF and Form 990 Schedule I e-file XML filed by the funders shown; this organization's identity from the IRS Exempt Organizations Business Master File. Dataset version 2026.09.0, built 2026-09-03. The rows as Parquet: manifest.

The same organization elsewhere in the program: exempt status and filing health · federal awards · grant guidance · open opportunities.

This is informational only, derived from public data on the dates shown. It is not an eligibility determination, and not legal, tax, or accounting advice. Verify against the official source before relying on it.