Charles Koch Foundation 480918408 2008 058A292ESearchable
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Transcript of Charles Koch Foundation 480918408 2008 058A292ESearchable
lefile GRAPHIC print - DO NOT PROCESS I As Filed Data - I DLN:934913200061391
Form990-PF Return of Private Foundation OMB No 1545-0052
',!;! or Section 4947(a)(1) Nonexempt Charitable Trust
Treated as a Private Foundation 2008 De pa rtme nt of the Treasury
Note: The foundatton may be able to use a copy of this retum to satisfy state reportmg reqwrements
Internal Revenue Se rv 1c e
For calendar year 2008, or tax year beginning 01-01-2008 and ending 12-31-2008
G Check all that apply r In1t1al return r Final return r A mended return r Address change r Name change
Name of foundation A Employer identification number Use the IRS CHARLES G KOCH CHARITABLE FOUNDATION
label. 48-0918408
Otherwise, B Telephone number (see the instructions) print Number and street (or PO box number 1f mail 1s not delivered to street address) Room/
PO BOX 2256 suite or type. (316) 828-5552
See Specific
' Instruct ions. City or town, state, and ZIP code C If exemption application 1s pending, check here ~
WICHITA, KS 672012256 D 1. Foreign organ1zat1ons, check here ~ ' H Check type oforgan1zat1on P" Section 501(c)(3) exempt private foundation 2. Foreign organ1zat1ons meeting the 85% test,
~ ' r Section 4947(a)(1) nonexempt charitable trust r Other taxable private foundation check here and attach computation
I Fair market value of all assets at end J Accounting method r Cash P" Accrual E If private foundation status was terminated under section 507(b)(l)(A), check here ~ ' of year (from Part II, col. (c), r Other (specify) - F If the foundation 1s in a 60-month termination ltne 16) .... $ 144,918,458 (Part I, column (d) must be on cash basts.} under section 507(b)(l)(B), check here ~ ' l:F.Till Analysis of Revenue and Expenses (The (a) Revenue and
( d) D1sbu rsements total of amounts m columns (b), (c), and (d) may not (b) Net investment (c) Adjusted net for charitable
expenses per necessanly equal the amounts m column (a) (see the books
income income purposes mstructtons) ) ( cash basis only)
1 Contributions, gifts, grants, etc, received (attach schedule) 1,086,805
2 Check .... 1 1f the foundation 1s not required to attach Sch B
3 Interest on savings and temporary cash investments 2, 190, 196 2, 190, 196
4 D1v1dends and interest from securities. 544, 179 544, 179
Sa Gross rents
b Net rental income or (loss)
$ 6a Net gain or (loss) from sale of assets not on line 10 3, 100,687
; b Gross sales price for all assets on line 6a 39,296,414 :r; ~ 7 Capital gain net income (from Part IV, line 2) 3, 100,687
Ci:: 8 Net short-term capital gain
9 Income mod 1f1c at1ons
10a Gross sales less returns and allowances I b Less Cost of goods sold ·I c Gross profit or (loss) (attach schedule)
11 Other income (attach schedule) ',!;! 34,109 34,109
12 Total. Add lines 1 through 11 6,955,976 5,869,171
13 Compensation of officers, directors, trustees, etc 0
14 Other employee salaries and wages 3,881,400 3,881,400 ,fl $ 15 Pension plans, employee benefits 823, 726 822, 736 ,fl
!:: 16a Legal fees (attach schedule). t
)( b Accounting fees (attach schedule). ',!;! 147,560 10,755 0 105,965 Li.J $ c >
Other professional fees (attach schedule) ',!;! 1,410,213 232,086 1, 112, 167
p 17 Interest ,:::;
:.....
t.-: 18 Taxes (attach schedule) (see the 1nstruct1ons). ',!;! 112,620 95
i:: 19 Deprec1at1on (attach schedule) and depletion ',!;! 85,827
E -:::::: ...:r 20 Occupancy 690,322 680,915
-:::::: 21 Travel, conferences, and meetings. 817,900 817,900 !:: ,:::; 22 Printing and publ1cat1ons 136, 178 135,925
!::' 23 Other expenses (attach schedule) ',!;! 390,918 200,554 -..... ,:::; :..... 24 Total operating and administrative expenses.
t A d d I Ines 1 3 through 2 3 8,496,664 242,936 0 7, 757,562 0
Contributions, gifts, grants paid. 8,393,321 7, 719,403 25
26 Total expenses and disbursements. Add Imes 24 and 25 16,889,985 242,936 0 15,476,965
27 Subtract line 26 from line 12
a Excess of revenue over expenses and disbursements -9,934,009
b Net investment income (1f negative, enter -0-) 5,626,235
c Adjusted net income (1f negative, enter -0-)
For Privacy Act and Paperwork Reduction Act Notice, see the instructions. Cat No 11289X Form 990-PF (2008)
Form 990-PF (2008) Page 2
l:F.Tilll Attached schedules and amounts in the description column Beginning of year End of year Balance Sheets should be for end-of-year amounts only (See instructions ) (a) Book Value (b) Book Value (c) Fair Market Value
1 Cash-non-interest-bearing. 3,905 3,036 3,036
2 Savings and temporary cash investments 76,883,461 51,282,072 51,286,890
3 Accounts receivable .... 122, 746
Less allowance for doubtful accounts .... 78,683 122, 746 122, 746
4 Pledges rec e 1va ble ....
Less allowance for doubtful accounts ....
5 Grants receivable
6 Receivables due from officers, directors, trustees, and other
d1squal1f1ed persons (attach schedule) (see the
1nstruct1ons).
7 Other notes and loans receivable (attach schedule) ....
'-"" Less allowance for doubtful accounts ....
m '-""
8 Inventories for sale or use
'-"" 9 Pre pa 1d ex pens es and deferred charges 20,088 68,023 68,023 ~
10a Investments-Li S and state government obl1gat1ons (attach schedule)
b Investments-corporate stock (attach schedule) •
c Investments-corporate bonds (attach schedule).
11 Investments-land, buildings, and equipment basis .... 3,377,694
Less accumulated deprec1at1on (attach schedule) .... 3,377,694 ~ 3,377,694 6,530,000
12 Investments-mortgage loans
13 Investments-other (attach schedule) 99,764,933 ~ 115,045,983 85,306,443
14 Land, buildings, and equipment basis .... 1, 707,599
Less accumulated deprec1at1on (attach schedule) .... 106,279 62,626 ~ 1,601,320 1,601,320
15 Other assets (describe .... ) 177,500
16 Total assets (to be completed by all filers-see the
1nstruct1ons Also, see page 1, item I) 180,368,890 171,500,874 144, 918,458
17 Accounts payable and accrued expenses 44,255 648,331
18 Grants payable 295,984 757,901
,fl 19 4'
Deferred revenue
e 20 Loans from officers, directors, trustees, and other d1squal1f1ed persons -.3 21 Mortgages and other notes payable (attach schedule) ,:::;
.::i 22 Other l1ab1l1t1es (describe .... )
23 Total liabilities (add lines 17 through 22) 340,239 1,406,232
Foundations that follow SFAS 117, check here .... P' ,fl
4' and complete lines 24 through 26 and lines 30 and 31. u !:: 24 Unrestricted • ,:::;
,:::; 25 Temporarily restricted ca -:::::: !::
26 Permanently restricted 180,028,651 170,094,642
~ Foundations that do not follow SFAS 117, check here u.. .... ' ,__ and complete lines 27 through 31. 0 ,fl 27 Capital stock, trust principal, or current funds $
Pa1d-1n or capital surplus, or land, bldg, and equipment fund ,fl 28 ,fl
...:r 29 Retained earnings, accumulated income, endowment, or other funds
$ 30 Total net assets or fund balances (see the 1nstruct1ons) 180,028,651 170,094,642 z 31 Total liabilities and net assets/fund balances (see the 1nstruct1ons) 180,368,890 171,500,874
•ffl•OI Analysis of Changes in Net Assets or Fund Balances
1 Total net assets or fund balances at beg1nn1ng of year-Part II, column (a), line 30 (must agree
with end-of-year figure reported on prior year's return) 1 180,028,651
2 Enter amount from Part I, line 27a 2 -9,934,009
3 Other increases not included 1n line 2 (1tem1ze) .... 3
4 Add lines 1, 2, and 3 4 170,094,642
5 Decreases not included 1n line 2 (1tem1ze) .... 5
6 Total net assets or fund balances at end of year (line 4 minus line 5)-Part II, column (b), line 30 6 170,094,642
Form 990-PF (2008)
Form 990-PF (2008) Page 3 .:r. ........ Capital Gains and Losses for Tax on Investment Income
(a) List and describe the k1nd(s) of property sold (e g, real estate, (b) How acquired
(c) Date acquired (d) Date sold P-P urc hase
2-story brick warehouse, or common stock, 200 shs M LC Co) D-Donat1on
(mo, day, yr) (mo, day, yr)
la See Add1t1onal Data Table
b
c
d
e
(e) Gross sales price (f) Deprec1at1on allowed (g) Cost or other basis (h) Gain or (loss)
(or allowable) plus expense of sale (e) plus (f) minus (g)
a See Add1t1onal Data Table
b
c
d
e
Complete only for assets showing gain 1n column (h) and owned by the foundation on 12/31/69 (I) Gains (Col (h) gain minus
(j) AdJusted basis (k) Excess of col (1) col (k), but not less than -0-) or (i) F M V as of 12/31/69
as of12/31/69 over col (J), 1f any Losses (from col (h))
a See Add1t1onal Data Table
b
c
d
e
{ If gain, also enter 1n Part I, line 7 } 2 Capital gain net income or (net capital loss) If (loss), enter -0- 1n Part I, line 7 2 3,100,687
3 Net short-term capital gain or (loss) as defined 1n sections 1222(5) and (6)
If gain, also enter 1n Part I, line 8, column (c) (see the 1nstruct1ons) If (loss), enter -0- } 1n Part I, line 8 3 .. •rnn Quahf1cat1on Under Section 4940(e) for Reduced Tax on Net Investment Income
(For optional use by domestic private foundations subJect to the section 4940(a) tax on net investment income)
If section 4940(d)(2) applies, leave this part blank
Was the foundation liable for the section 4942 tax on the distributable amount of any year 1n the base period? If "Yes," the foundation does not qualify under section 4940(e) Do not complete this part
1 Enter the appropriate amount 1n each column for each year, see the 1nstruct1ons before making any entries
(a) (b) (c) Base period years Calendar Adjusted qualifying d1stnbut1ons Net value of nonchantable-use assets
year ( or tax year beg inning in) (col
2007 10,080,287 127,673,989
2006 8,276,208 76,656,070
2005 4,646,986 4 7 ,843,504
2004 2,985,334 33,959,784
2003 3,283,430 25 ,9 30 ,498
2 Total of line 1, column (d). 2
3 Average d1stribut1on ratio for the 5-year base period-d1v1de the total on line 2 by5,orby the number of years the foundation has been 1n existence 1f less than 5 years 3
4 Enter the net value of noncharitable-use assets for 2008 from Part X, line 5. 4
5 Multiply line 4 by line 3. 5
6 Enter 1% of net investment income (1% of Part I, line 27b). 6
7 Add lines 5 and 6. 7
8 Enter qual1fy1ng d1stribut1ons from Part XII, line 4. 8
I Yes P- No
(d) D1stnbut1on ratio
( b) d 1v1ded by col (c))
0 078953
0 107965
0 097129
0 087908
0 126624
0 498579
0 099716
170,704,588
17,021,979
56 ,262
17,078,241
15 ,4 76 ,965
Ifl1ne 8 1s equal to or greater than line 7, check the box 1n Part VI, line lb, and complete that part using a 1% tax rate See the Pa rt VI Ins truct1ons
Form 990-PF (2008)
Form 990-PF (2008)
•:r.,..,.,,. Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948 see the instructions)
la Exempt operating foundations described in section 4940(d)(2), check here ,... I and enter "N/A" on line 1 '
Date of ruling letter (attach copy of ruling letter if necessary-see instructions)
b Domestic foundations that meet the section 4940(e) requirements 1n Part V, check
here,... ,and enter 1% of Part I, line 27b
c
2
3
4
5
All other domestic foundations enter 2% of line 27b Exempt foreign organizations enter 4% of Part I, line 12, col (b)
Tax under section 511 (domestic section 4947(a)(l) trusts and taxable foundations only Others enter -0-)
Add lines 1 and 2.
Subtitle A (income) tax (domestic section 4947(a)(l) trusts and taxable foundations only Others enter -0-)
Tax based on investment income. Subtract line 4 from line 3 If zero or less, enter -0-.
6 Credits/Payments
.
a 2008 estimated tax payments and 2007 overpayment credited to 2008 6a 100,297
b Exempt foreign organ1zat1ons-tax withheld at source
c Tax paid with appl1cat1on for extension oft1me to file (Form 8868)
d Backup w1thhold1ng erroneously withheld.
7 Total credits and payments Add lines 6a through 6d.
6b
6c
6d
8 Enter any penalty for underpayment of estimated tax Check here p- 1f Form 2220 1s attached ~ 9 Tax due. If the total of lines 5 and 8 1s more than line 7, enter amount owed . ,...
10
11
Overpayment. If line 7 1s more than the total of lines 5 and 8, enter the amount overpaid. ,...
Enter the amount of line 10 to be Credited to 2009 estimated tax,... O I Refunded,...
Part VII-A Statements ReqardinQ Act1v1t1es la During the tax year, did the foundation attempt to influence any national, state, or local leg1slat1on or did
1t part1c1pate or intervene 1n any pol1t1cal campaign?
b Did 1t spend more than $100 during the year (either directly or 1nd1rectly) for pol1t1cal purposes (see
the 1nstruct1ons for def1n1t1on)?
If the answer is "Yes" to la or lb, attach a detailed descnpt1on of the act1v1t1es and copies of any materials
published or d1stnbuted by the foundation in connection with the act1v1t1es.
c D 1d the foundation f1 le Form 1120-POL for this year?.
d Enter the amount (1f any) of tax on pol1t1cal expenditures (section 4955) imposed during the year
(1) 0 n the foundation ,... $ (2) 0 n foundation managers ,... $ --------
1
2
3
4
5
7
8
9
10
11
e Enter the reimbursement (1f any) paid by the foundation during the year for pol1t1cal expenditure tax imposed
on foundation managers ,... $ ________ _
2 Has the foundation engaged 1n any act1v1t1es that have not previously been reported to the IRS?
If "Yes," attach a detailed descnpt1on of the act1v1t1es.
3 Has the foundation made any changes, not previously reported to the IRS, 1n its governing instrument, articles
of 1ncorporat1on, or bylaws, or other s1m1lar instruments? If "Yes," attach a conformed copy of the changes
4a Did the foundation have unrelated business gross income of $1,000 or more during the year?.
b If"Yes,"has 1tf1led a tax return on Form990-Tforth1s year?.
5 Was there a l1qu1dat1on, term1nat1on, d1ssolut1on, or substantial contraction during the year?
If "Yes," attach the statement required by General Ins truct1on T.
6 A re the req u1re me nts of s ect1on 5 0 8 (e) (re lat1ng to s ect1ons 4 941 through 4 94 5) s at1s f1ed e 1the r
7
• By language 1n the governing instrument, or
• By state leg1slat1on that effectively amends the governing instrument so that no mandatory d1rect1ons
that conflict with the state law remain 1n the governing instrument?
Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col (c), and Part XV
Sa Enter the states to which the foundation reports or with which 1t 1s registered (see the
1nstruct1ons) ,..._D_C~,_K_S~,_V_A ________________________________________ _
b If the answer 1s "Yes"to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
General (or designate) of each state as required by General Instruction G? If "No," attach explanation.
9 Is the foundation cla1m1ng status as a private operating foundation w1th1n the meaning of section 4942(J)(3)
or 4942(J)(5) for calendar year 2008 or the taxable year beg1nn1ng 1n 2008 (see 1nstruct1ons for Part XIV)?
If "Yes," complete Part XIV
10 Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule /Jstmg their names and addresses
Page 4
112,525
112,525
112,525
100,297
12,228
Yes No
la No
lb No
le No
2 No
3 No
4a No
4b
5 No
6 Yes
7 Yes
Sb Yes
9 No
10 No
Form 990-PF (2008)
Part VII-A Activities Continued 11 At any time during the year, did the foundation, directly or 1nd1rectly, own a controlled entity w1th1n the
meaning of section 512(b)(13)? If"Yes," attach schedule (see page 20 of the 1nstruct1ons) 11a No
12 13
Did the foundation acquire a direct or 1nd1rect interest 1n any applicable insurance contract?. 1121 I No
Did the foundation comply with the public 1nspect1on requirements for its annual returns and exemption appl1cat1on?. 13 Yes
Web site address ~WWWCGKFOUNDATION ORG
14 The books are 1n care of ~_V_O_N_D_A_H_O_L_L_I_M_A_N ____________________ Telephone no ~(316) 828-5552
Located at ~4111 E 37TH ST N WICHITA KS ZIP+4 ~_6_7_2_2_0 ________ _
15 Section 494 7(a)(1) nonexempt charitable trusts f1l1ng Form 990-PF 1n lieu of Form 1041-Check here.
and enter the amount of tax-exempt interest received or accrued during the year. ~ 15
Part VII-B Statements Reaardina Act1v1t1es for Which Form 4720 Mav Be Reau1red File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
la During the year d 1d the foundation (e 1the r d 1rectly or ind I rectly)
( 1) Engage In the sale or exchange, or leas Ing of property with a d 1s qua I 1f1ed person?
(2) Borrow money from, lend money to, or otherwise extend credit to (or accept 1t from)
a d1squal1f1ed person?.
(3) Furn1s h goods, s e rv 1c es, or fac 1l 1t1es to (or accept them from) a d 1s qua I 1f1ed person?
(4) Pay c ompe ns at1on to, or pay or re I mburs e the ex pens es of, a d 1s qua I 1f1ed person?
I Yes
I Yes
P-Yes
P-Yes
p- No
p- No
' No
' No
(5) Transfer any income or assets to a d1squal1f1ed person (or make any of either available
for the benefit or use of a d1squal1f1ed person)?. I Yes P- No
(6) Agree to pay money or property to a government off1c1al? (Exception. Check "No"
1fthe foundation agreed to make a grant to or to employ the off1c1al for a period
after term1nat1on of government service, 1f term1nat1ng w1th1n 90 days ). I Yes P- No
b If any answer 1s "Yes" to la(l)-(6), did any of the acts fall to qualify under the exceptions described 1n Regulations
section 53 4941(d)-3 or 1n a current notice regarding disaster assistance (see the 1nstruct1ons)?.
O rgan1zat1ons relying on a current notice regarding disaster assistance check here.
c Did the foundation engage 1n a prior year 1n any of the acts described 1n la, other than excepted acts,
that were not corrected before the first day of the tax year beg1nn1ng 1n 2008?.
2 Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
operating foundation defined 1n section 4942(J)(3) or 4942(J)(5))
a At the end of tax year 2008, did the foundation have any undistributed income (lines 6d
and 6e, Part XIII) for tax year(s) beg1nn1ng before 2008?. I Yes P- No
If "Yes," list the years~ 20 __ , 20 __ , 20 __ , 20 __
b Are there any years listed 1n 2a forwh1ch the foundation 1s not applying the prov1s1ons of section 4942(a)(2)
(relating to incorrect valuation of assets) to the year's undistributed income? (If applying section 4942(a)(2)
to all years listed, answer "No" and attach statement-see the 1nstruct1ons).
c If the prov1s1ons of section 4942(a)(2) are being applied to any of the years listed 1n 2a, list the years here
~ 20 20 __ , 20 __ , 20 __
3a D 1d the foundation hold more than a 2 % d I rect or ind I rect I nte rest In any bus 1nes s
enterprise at any time during the year?. I Yes P- No
b If "Yes," did 1t have excess business holdings 1n 2008 as a result of (1) any purchase by the foundation
or d1squal1f1ed persons after May 26, 1969, (2) the lapse of the 5-year period (or longer period approved
by the Comm1ss1oner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest, or (3)
the lapse of the 10-, 15-, or 2 0-yea r first phase hold 1ng pe nod? (Use Schedule C, Form 4720, to determine
if the foundation had excess business holdings in 2008.).
4a Did the foundation invest during the year any amount 1n a manner that would Jeopardize its charitable purposes?
b Did the foundation make any investment 1n a prior year (but after December 31, 1969) that could Jeopardize its
charitable purpose that had not been removed from Jeopardy before the first day of the tax year beg1nn1ng 1n 2008?
~' Yes No
lb No
le No
2b
3b
4a No
4b No
Form 990-PF (2008)
Part VII-B Statements Regarding Activities for Which Form 4720 May Be Required Continued Sa During the year did the foundation pay or incur any amount to
(1) Carry on propaganda, or otherwise attempt to influence leg1slat1on (section 4945(e))? I Yes p- No
(2) Influence the outcome of any spec1f1c public election (see section 4955), or to carry
on, directly or 1nd1rectly, any voter reg1strat1on drive?. I Yes p- No
(3) Provide a grant to an 1nd1v1dual for travel, study, or other s1m1lar purposes? I Yes p- No
(4) Provide a grant to an organ1zat1on other than a charitable, etc, organ1zat1on described
1n section 509(a)(1), (2), or (3), or section 4940(d)(2)? (see 1nstruct1ons). P-Yes ' No
(5) Provide for any purpose other than rel1g1ous, charitable, sc1ent1f1c, literary, or
educational purposes, or for the prevention of cruelty to children or animals?. ·I Yes p- No
b If any answer 1s "Yes"to 5a(1)-(5), did any of the transactions fall to qualify under the exceptions described 1n
Regulations section 53 4945 or 1n a current notice regarding disaster assistance (see the 1nstruct1ons)?. Sb No
O rgan1zat1ons relying on a current notice regarding disaster assistance check here. ..... ' c If the answer 1s "Yes" to question 5a(4), does the foundation claim exemption from the
tax because 1t ma1nta1ned expenditure respons1b1l1ty for the grant?. P-Yes I No
If "Yes," attach the statement required by Regulations section 53.4945-S(d).
6a D 1d the foundation, during the year, rec e 1ve any funds, d 1rectly or ind I rectly, to pay
premiums on a personal benefit contract?. I Yes f7 No
b Did the foundation, during the year, pay premiums, directly or 1nd1rectly, on a personal benefit contract?. 6b No
If you answered "Yes" to 6b, also file Form 8870.
7a At any time during the tax year, was the foundation a party to a proh1b1ted tax shelter transaction? I Yes f7 No
b If yes, did the foundation receive any proceeds or have any net income attributable to the transaction? • 7b
l:ffil9111 Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees, and Contractors
1 List all officers, directors, trustees, foundation managers and their compensation (see the instructions).
(b) Title, and average (c) Compensation (d) Contributions to (e) Expense account,
(a) Name and address hours per week (If not paid, enter employee benefit plans other allowances
devoted to pos1t1on -0-) and deferred compensation
See Add1t1onal Data Table
2 Compensation of five highest-paid employees (other than those included on line 1-see the instructions). If none, enter "NONE."
(b) Title and average (d) Contributions to
(a) Name and address of each employee hours per week (c) Compensation
employee benefit (e) Expense account, paid more than $50,000
devoted to pos1t1on plans and deferred other allowances
compensation
CLAIRE KITTLE PGM OFFICER 154,026 10 ,4 35 1,990
1515 N COURTHOUSE ROAD STE 200 TALENT
ARLINGTON,VA 22201 40 0
RYAN STOWERS PGM OFFICER HIGHR 125,000 16,139 2,830
1515 N COURTHOUSE ROAD STE 200 ED
ARLINGTON,VA 22201 40 0
LOGAN MOORE DIR O F O PE RATIO N S 185,270 10,724 2,710
1515 N COURTHOUSE ROAD STE 200 40 0
ARLINGTON,VA 22201
CHRIS CARDIFF PGM OFFICER- MBM 120,000 17,357 2,830
1515 N COURTHOUSE ROAD STE 200 40 0
ARLINGTON,VA 22201
MATT BROWN PGM OFFICER 172,575 14 ,696 2,830
1515 N COURTHOUSE ROAD STE 200 ACADEMIC
ARLINGTON,VA 22201 40 0
Total number of other employees pa 1d over$ 5 0 ,0 0 0. ,... 13
Form 990-PF (2008)
Form 990-PF (2008) Page 7 Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
ljljljQUW and Contractors Continued 3 Five highest-paid independent contractors for professional services-(see the instructions). If none, enter
"NONE."
(a) Name and address of each person paid more than $50,000 (b) Type of service
Total number of others rece1v1ng over $50,000 for professional services.
iihilf!#.;I Summary of Direct Charitable Activities
List the foundation's four largest direct charitable act1v1t1es during the tax year Include relevant stat1st1cal information such as the number of organizations and other benef1c1aries served, conferences convened, research papers produced, etc
1KOCH ASSOCIATES PROGRAM SEE GENERAL EXPLANATION ATTACHMENT
2KOCH INTERNSHIP PROGRAM SEE GENERAL EXPLANATION ATTACHMENT
3
4
•:.r., .. ••--==-:• Summary of Program-Related Investments (see the instructions) Describe the two largest program-related investments made by the foundation during the tax year on Imes 1 and 2
1
2
A II other program-related investments See the 1nstruct1ons
3
Total Add lines 1 through 3. .....
(c) Compensation
..... 2
Expenses
4,383,360
459,886
A mount
I Form 990-PF (2008)
Form 990-PF (2008) Page 8 lilfil!I Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations,
see paqe 24 of the instructions.) 1 Fair market value of assets not used (or held for use) directly 1n carrying out charitable, etc,
purposes
a Average monthly fair market value of securities. la 94,023,584
b Average of monthly cash balances. lb 72,750,566
c Fair market value of all other assets (see the 1nstruct1ons). le 6,530,000
d Total (add lines la, b, and c). ld 17 3,304,150
e Reduction claimed for blockage or other factors reported on lines la and
le (attach detailed explanation). I le I 2 Acqu1s1t1on indebtedness applicable to line 1 assets. 2 0
3 Subtract line 2 from line ld. 3 17 3,304,150
4 Cash deemed held for charitable act1v1t1es Enter 1 1/2% ofl1ne 3 (for greater amount, see the
1nstruct1ons). 4 2,599,562
5 Net value of noncharitable-use assets. Subtract line 4 from line 3 Enter here and on Part V, line 4 5 170,704,588
6 Minimum investment return. Enter 5% of line 5. 6 8,535,229
•ilfil31 Distributable Amount (see page 25 of the instructions) (Section 4942(J)(3) and (J)(5) private operating foundations and certain fore1qn orqan1zat1ons check here ,.. r and do not complete this part.)
1 M1n1mum investment return from Part X, line 6. 1 8,535,229
2a Tax on investment income for 2008 from Part VI, line 5. I 2a I 112,525
b Income tax for 2008 (T h Is does not I n c I u de the tax from P a rt V I ) • I 2b I c Add lines 2a and 2b. 2c 112,525
3 Distributable amount before adJustments Subtract line 2c from line 1. 3 8,422,704
4 Recoveries of amounts treated as qual1fy1ng d1stribut1ons. 4
5 Add lines 3 and 4. 5 8,422,704
6 Deduction from distributable amount (see the 1nstruct1ons). 6
7 Distributable amount as adJusted Subtract line 6 from line 5 Enter here and on Part XIII,
line 1. 7 8,422,704
lilfil30 Qualifying Distributions (see page 25 of the instructions)
1
a
b
2
3
a
b
4
5
6
A mounts paid (1nclud1ng adm1n1strat1ve expenses) to accomplish charitable, etc, purposes
Expenses, contributions, gifts, etc -total from Part I, column (d), line 26. la 15 ,4 76 ,965
Program-related investments-total from Part IX-B. lb 0
A mounts paid to acquire assets used (or held for use) directly 1n carrying out charitable, etc,
purposes. 2 0
A mounts set aside for spec1f1c charitable proJects that satisfy the
Su1tab1l1ty test (prior IRS approval required). 3a 0
Cash d1stribut1on test (attach the required schedule). 3b 0
Qualifying distributions. Add lines la through 3b Enter here and on Part V, line 8, and Part XIII, line 4 4 15 ,4 76 ,965
Foundations that qualify under section 4940(e) for the reduced rate of tax on net investment
income Enter 1% of Part I, line 27b (see page 26 of the 1nstruct1ons) 5
Adjusted qualifying distributions. Subtract 11 ne 5 from 11 ne 4. 6 15 ,4 76 ,965
Note: The amount on line 6 will be used in Part V, column (b), in subsequent years when calculating whether the foundation qualifies for the section 4940(e) reduction of tax in those years.
Form 990-PF (2008)
Part XIII Undistributed Income (see paqe 26 of the instructions) (a) (b) (c) (d)
Corpus Years prior to 2007 2007 2008
1 Distributable amount for 2008 from Part XI, line 7 8,422, 704
2 Undistributed income, 1fany, as of the end of2007
a Enter amount for 2007 only.
b Total for prior years 20 __ , 20 __ , 20 --3 Excess d1stribut1ons carryover, 1f any, to 2008
a From 2003. 1,991,823
b From 2004. 1,297,997
c From 2005. 2,267,221
d From 2006. 4,479, 130
e From 2007. 3, 779,603
f Total of lines 3a through e. 13,815, 774
4 Qua I 1fy 1ng d 1s tri but1ons for 2 0 0 8 from Pa rt
XII, line 4 ..... $ 15,476,965
a A ppl1ed to 2007, but not more than line 2a
b A ppl1ed to undistributed income of prior years (Election required-see the 1nstruct1ons).
c Treated as d1stribut1ons out of corpus (Election required-see the 1nstruct1ons).
d A ppl1ed to 2008 distributable amount. 8,422, 704
e Rema1n1ng amount distributed out of corpus 7,054,261
5 Excess d1stribut1ons carryover applied to 2008
(If an amount appears in column (d), the same amount must be shown in column (a).)
6 Enter the net total of each column as indicated below:
a Corpus Add lines 3f, 4c, and 4e Subtract line 5 20,870,035
b Prior years' undistributed income Subtract I In e 4 b from I In e 2 b •
c Enter the amount of prior years' undistributed income for which a notice of def1c1ency has been 1s sued, or on wh1c h the s ect1on 4 9 4 2 (a) tax has been previously assessed.
d Subtract line 6c from line 6b Taxable amount-see the 1nstruct1ons •
e U nd1stributed income for 2006 Subtract line 4a from line 2a Taxable amount-see the 1nstruct1ons •
f U nd1stributed income for 2008 Subtract lines 4d and 5 from line 1 This amount must be distributed 1n 2008 • 0
7 A mounts treated as d1stribut1ons out of corpus to satisfy requirements imposed by section 170(b)(l)(F) or4942(g)(3) (see the 1nstruct1ons).
8 Excess d1stribut1ons carryover from 2002 not applied on line 5 or line 7 (see page 27 of the 1nstruct1ons). 1,991,823
9 Excess distributions carryover to 2008. Subtract lines 7 and 8 from line 6a. 18,878,212
10 A nalys1s of line 9
a From 2004. 1,297,997
b From 2005. 2,267,221
c From 2006. 4,479, 130
d From 2007. 3, 779,603
e From 2008. 7,054,261
Form 990-PF (2008)
Part XIV Foundations see the instructions and Part VII-A uest1on 9 la If the foundation has received a ruling or determ1nat1on letter that 1t 1s a private operating
foundation, and the ruling 1s effective for 2008, enter the date of the ruling. ...-~------------------
b Check box to 1nd1cate whether the organ1zat1on IS a private operating foundation described In section r 4942(J)(3) or r 4942(J)(5)
2a Enter the lesser of the adJusted net Tax year P ri or 3 ye a rs income from Pa rt I or the m1 n1mum (e) Total
1nves tme nt return from Pa rt X for each (a) 2008 (b) 2007 (c) 2006 (d) 2005
year listed.
b 85% ofl1ne 2a.
c Qua l1fy Ing d 1s tribut1ons from Pa rt XI I, line 4 for each year listed.
d Amounts included in line 2c not used directly for active conduct of exempt act1v1t1es .
e Q ual1fy1ng d1stribut1ons made directly for active conduct of exempt act1v1t1es Subtract line 2d from line 2c
3 Complete 3a, b, or c for the alternative test relied upon
a "Assets" alternative test-enter
(1) Value of all assets • 144, 918,458 189,275, 926 114,099,226 76,012,934 524,306,544
(2) Value of assets qual1fy1ng under section 4942(J)(3)(B)(1)
b "Endowment" alternative test- enter 2/3 of m1n1mum investment return shown 1n Part X, line 6 for each year listed.
c "Support" alternative test-enter
(1) Total support other than gross investment income (interest, d1v1dends, rents, payments on securities loans (section 512(a)(5)), or royalties).
(2) Support from general public and 5 or more exempt organ1zat1ons as provided 1n section 4942 (J)(3 )(8)(111).
(3) Largest amount of support from an exempt organ1zat1on
(4) Gross investment income
I :r.Tili •'.t'• Supplementary Information (Complete this part only if the organization had $5,000 or more in assets at any time during the year-see the instructions.)
1 Information Regarding Foundation Managers: a List any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
before the close of any tax year (but only 1f they have contributed more than $5,000) (See section 507 (d)(2))
CHARLES G KOCH
b List any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the ownership of a partnership or other entity) ofwh1ch the foundation has a 10% or greater interest
NONE
2 Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
Check here ... r 1fthe organ1zat1on only makes contributions to preselected charitable organ1zat1ons and does not accept unsol1c1ted requests for funds If the organ1zat1on makes gifts, grants, etc (see the 1nstruct1ons) to 1nd1v1duals or organ1zat1ons under other cond1t1ons, complete items 2a, b, c, and d
a The name, address, and telephone number of the person to whom appl1cat1ons should be addressed
See Add1t1onal Data Table
b The form 1n which appl1cat1ons should be submitted and 1nformat1on and materials they should include
See Add1t1onal Data Table
c Any subm1ss1on deadlines
See Add1t1onal Data Table
d Any restrictions or l1m1tat1ons on awards, such as by geographical areas, charitable fields, kinds of 1nst1tut1ons, or other facto rs
See Add1t1onal Data Table
Form 990-PF (2008)
Form 990-PF (2008) Page 11 •ffii:W Supplementary Information (continued) 3 Grants and Contributions Paid During the Year or Approved for Future Payment
Rec1p1ent If rec1p1ent 1s an 1nd1v1dual, Foundation
show any relat1onsh1p to Purpose of grant or any foundation manager
stat us of contribution
A mount
Name and address (home or business) or substantial contributor
rec1p1ent
a Paid dunng the year
See Add1t1onal Data Table
Total. ...... 3a 7,931,403
b Approved for future payment
See Add1t1onal Data Table
Total. ...... 3b 757,901
Form 990-PF (2008)
Part XVI-A Analysis of Income-Producing Activities
Enter gross am ounts unless otherwise 1nd1cated Unrelated business income Excluded by section 512, 513, or 514 (e)
1 Program ser vice revenue
a
b
c
d
e
f
g Fees and contracts from government agencies
2 Members h1 p dues and assessments.
vings and temporary cash investments 3 Interest on sa
4 D1v1dends a
5 Net rental I
nd interest from securities.
ncome or (loss) from real estate
need property. a Debt-f1na
bNotdebt-
6 Net renta I inc
7 Other1nves
8 Gain or ( loss)
9 Net income
f1 na nc ed property.
ome or (loss) from personal property
tment income.
from sales of assets other than inventory
or (loss) from special events
10 Gross prof1 tor (loss) from sales of inventory. PARTNERSHIP SHARE OF
11 Otherreven ue aINCOME
b ___ _
c ___ _
d ___ _
e ___ _
12 Subtotal A dd columns (b), (d), and (e).
13 Total. Add line 12, columns (b), (d), and (e).
(a) Business code
(See worksheet 1n line 13 1nstruct1ons to verify calculations)
Related or exempt
(b) (c) (d) function income
A mount Exclusion code A mount (See the 1nstruct1ons)
14 2, 190, 196
14 544, 179
18 3, 100,687
34,109
5,869,171
. 13 __________ 5~,8_6_9~,1_7_1
Part XVI-B Relationshi of Activities to the Aecom lishment of Exem t Pur oses
Line No. Explain below how each act1v1ty for which income 1s reported 1n column (e) of Part XVI-A contributed importantly to .. the accomplishment of the organ1zat1on's exempt purposes (other than by prov1d1ng funds for such purposes) (See the 1nstruct1ons )
Form 990-PF (2008)
Form 990-PF (2008)
l:hii!W•I Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
Page 13
1 Did the organization directly or indirectly engage in any of the following with any other organ1zat1on described in section
SOl(c) of the Code (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
Yes No
a Transfers from the reporting organ1zat1on to a noncharitable exempt organ1zat1on of
(1) Cash.
(2) 0 ther assets.
b Other transactions
(1) Sales of assets to a noncharitable exempt organ1zat1on.
(2) Purchases of assets from a noncharitable exempt organ1zat1on.
(3) Rental offac1l1t1es, equipment, or other assets.
(4) Reimbursement arrangements.
(5) Loans or loan guarantees.
(6) Performance of services or membership or fundra1s1ng sol1c1tat1ons.
c Sharing offac1l1t1es, equipment, ma1l1ng lists, other assets, or paid employees.
1a(1)
1a(2)
1b(1)
1b(2)
1b(3)
1b(4)
lb(S)
1b(6)
le
d If the answer to any of the above 1s "Yes," complete the following schedule Column (b) should always show the fair market value of the goods, other assets, or services given by the reporting organ1zat1on If the foundation received less than fair market value 1n any transaction or sharing arrangement, show 1n column (d) the value of the goods, other assets, or services received
No
No
No
No
No
No
No
No
No
(a) Line No (b) Amount involved (c) Name of nonchantable exempt organ1zat1on (d) Description of transfers, transactions, and sharing arrangements
2a Is the foundation d 1rectly or ind I rectly aff1l 1ated with, or re lated to, one or more tax-exempt orga n1zat1ons
described 1n section 501(c) of the Code (other than section 501(c)(3)) or 1n section 5277. .I Yes
b If"Yes," complete the following schedule
(a) Name of organization (b) Type of organization (c) Description of relat1onsh1p
Under penalties of perJury, I declare that I have examined this return, 1nclud1ng accompanying schedules and statements, and to the best of my knowledge and belief, 1t 1s true, correct, and complete Declaration of preparer (other than taxpayer or f1duc1ary) 1s based on all 1nformat1on ofwh1ch preparer has any knowledge
~ ****** i 2009-11-16
~ ****** Signature of officer or trustee Date Title
~ Date P re pa re r' s S S N or
-:l) Check 1fself- PTIN :::c ~ AMANDA A COLEMAN employed ~r (See Signature 1n
c Pre pa re r's the ::r.:, ii) >, Signature 1nstruct1ons) v.i '":..-
-fC .::.:,i::o i::f:::. ,t, Firm's name (or yours ~ BKD LLP EI N ~ t ,j)
o.:i 1f self-employed), address, and ZIP code 1551 N WATERFRONT PKWY STE 300
Phone no (316) 265-2811
WICHITA, KS 672066601
Form 990-PF (2008)
lefile GRAPHIC print - DO NOT PROCESS I As Filed Data - I DLN:934913200061391
Schedule B Schedule of Contributors OMB No 1545-0047
(Form 990, 990-EZ, or 990-PF) Departrrent of the Treasury Internal Revenue Ser1,1ce
,... Attach to Form 990, 990-EZ, and 990-PF. ,... See separate instructions. 2008
Name of organization CHARLES G KOCH CHARITABLE FOUNDATION I
Employer identification number
48-0918408
Organization type (check one)
Filers of: Section:
Form 990 or 990-EZ r 501(c)( ) ( enter number) organ1zat1on
r 4947( a)( 1) nonexempt charitable trust not treated as a private foundation
r 527 political organ1zat1on
Form990-PF P" 501(c)(3) exempt private foundation
r 4947( a)( 1) nonexempt charitable trust treated as a private foundation
r 501(c)(3) taxable private foundation
Check 1f your organ1zat1on 1s covered by the General Ru le or a Special Ru le. ( Note. Only a section 501 (c)(l), (8), or (10) orgamzat1on can check boxes for both the General Rule and a Special Rule See 1nstruct1ons )
General Rule-
P" For organ1zat1ons filing Form 990, 990-EZ, or 990-PF that received, during the year, $5,000 or more ( 1n money or property) from any one contributor Complete Parts I and II
Special Rules-
I For a section 501 ( c )(3) organ1zat1on filing Form 990, or Form 990-EZ, that met the 331/3% support test of the regulations under sections 509( a)( 1 )/170( b )( 1 )(A)(v1), and received from any one contributor, during the year, a contribution of the greater of (1) $5,000 or (2) 2% of the amount on Form 990, Part VIII, line 1 h or 2% of the amount on Form 990-EZ, line 1 Complete Parts I and II
I For a section 501 ( c )(7), ( 8), or ( 10) organ1zat1on filing Form 990, or Form 990-EZ, that received from any one contributor, during the year, aggregate contributions or bequests of more than $1,000 for use exclusively for religious, charitable, sc1ent1f1c, literary, or educational purposes, or the prevention of cruelty to children or animals Complete Parts I, II, and Ill
I For a section 501 ( c )(7), ( 8), or ( 10) organ1zat1on filing Form 990, or Form 990-EZ, that received from any one contributor, during the year, some contributions for use exclusively for religious, charitable, etc, purposes, but these contributions did not aggregate to more than $1,000 ( If this box 1s checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc, purpose Do not complete any of the parts unless the General Rule applies to this organ1zat1on because 1t received nonexclus1vely religious, charitable, etc , contributions of $5,000 or more during the year ) . . . . . . . . . . . . . . . . . . . . . . . . . ,... $
Caution. Organ1zat1ons that are not covered by the General Rule and/or the Special Rules do not file Schedule B ( Form 990, 990-EZ, or 990-PF), but they must answer" No" on Part IV, line 2 of their Form 990, or check the box 1n the heading of their Form 990-EZ, or on line 2 of their Form 990-PF, to certify that they do not meet the filing requirements of Schedule B ( Form 990, 990-EZ, or 990-PF)
For Paperwork Reduction Pct Notice, see the Instructions for Form 990 These instructions will be issued separately
Cat No 30613X Schedule B (Form 990, 990-EZ, or 990-PF) (2008)
Schedule B (Form 990, 990-EZ, or 990-PF) (2008) Page _1_ of _1_ of Part I
Name of organization Employer identification number CHARLES G KOCH CHARITABLE FOUNDATION
48-0918408
•@ii Contributors ( see Instructions)
(a) (b) (c) (d) No. Name, address, and ZIP+ 4 Aggregate contributions Type of contribution
1 Person p --
CHARLES G KOCH Payroll r 4111 E 37TH STREET N
$ 98,663 Noncash r WICHITA, KS 67220 (Complete Part II 1f there 1s
a noncash contribution )
(a) (b) (c) (d) No. Name, address, and ZIP+ 4 Aggregate contributions Type of contribution
2 Person r --
KOCH INDUSTRIES INC Payroll r 4111 E 37TH STREET N
$ 988, 142 Noncash p
WICHITA, KS 67220 (Complete Part II 1f there 1s a noncash contribution )
(a) (b) (c) (d) No. Name, address, and ZIP+ 4 Aggregate contributions Type of contribution
-- Person r Payroll r
$ Noncash r (Complete Part II 1f there 1s a noncash contribution )
(a) (b) (c) (d) No. Name, address, and ZIP+ 4 Aggregate contributions Type of contribution
-- Person r Payroll r
$ Noncash r (Complete Part II 1f there 1s a noncash contribution )
(a) (b) (c) (d) No. Name, address, and ZIP+ 4 Aggregate contributions Type of contribution
-- Person r Payroll r
$ Noncash r (Complete Part II 1f there 1s a noncash contribution )
(a) (b) (c) (d) No. Name, address, and ZIP+ 4 Aggregate contributions Type of contribution
-- Person r Payroll r
$ Noncash r (Complete Part II 1f there 1s a noncash contribution )
Schedule B (Form 990, 990-EZ, or 990-PF) (2008)
Schedule B (Form 990, 990-EZ, or 990-PF) (2008) Page _1_ of _1_ of Part II
Name of organization Employer identification number CHARLES G KOCH CHARITABLE FOUNDATION
48-0918408
•@iii Noncas h Property ( see Instructions)
(a) No. (b)
(c) (d)
from Description of noncash property given
FMV (or estimate) Date received
Part I (see instructions)
2 --LEASEHOLD IMPROVEMENTS FOR ARLINGTON, VIRGINIA OFFICE SPACE
$ 988, 142 2008-12-19
(a) No. (b)
(c) (d)
from Description of noncash property given
FMV (or estimate) Date received
Part I (see instructions)
--
$
(a) No. (b)
(c) (d)
from Description of noncash property given
FMV (or estimate) Date received
Part I (see instructions)
--
$
(a) No. (b)
(c) (d)
from Description of noncash property given FMV (or estimate) Date received
Part I (see instructions)
--
$
(a) No. (b)
(c) (d)
from Description of noncash property given FMV (or estimate) Date received
Part I (see instructions)
--
$
(a) No. (b)
(c) (d)
from Description of noncash property given
FMV (or estimate) Date received
Part I (see instructions)
--
$
Schedule B (Form 990, 990-EZ, or 990-PF) (2008)
Schedule B (Form 990, 990-EZ, or 990-PF) (2008) Page _1_ of _1_ of Part Ill
Name of organization Employer identification number CHARLES G KOCH CHARITABLE FOUNDATION
(a) No. from Part I
--
(a) No. from Part I
--
(a) No. from Part I
--
(a) No. from Part I
--
48-0918408
Exclusively religious, charitable, etc., individual contributions to section 501(c)(7), (8), or (10) organizations aggregating more than $1,000 for the year. (Complete columns (a) through (e) and the follow 1ng line entry ) For organ1zat1ons completing Part Ill, enter the total of exc/us,vely religious, charitable, etc , contributions of $1,000 or less for the year ( Enter this 1nformat1on once See 1nstruct1ons ) ..,_ $
(b) (c) (d) Purpose of gift Use of gift Description of how gift is held
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
(b) (c) (d) Purpose of gift Use of gift Description of how gift is held
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
(b) (c) (d) Purpose of gift Use of gift Description of how gift is held
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
(b) (c) (d) Purpose of gift Use of gift Description of how gift is held
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
Schedule B (Form 990, 990-EZ, or 990-PF) (2008)
Additional Data
Software ID: 08000068
Software Version: 08-8.1
EIN: 48-0918408
Name: CHARLES G KOCH CHARITABLE FOUNDATION
Form 990PF Part IV - Capital Gains and Losses for Tax on Investment Income - Lines a - d
(b) How (c) Date
(a) List and describe the k1nd(s) of property sold (e g, real estate, ac q u1red ac q u1red
(d) Date sold 2-story brick warehouse, or common stock, 200 shs M LC Co) P-P urc hase
(mo, day, yr) (mo, day, yr)
D-Donat1on
ZAZOVE ASSOCIATES, LLC (ST) p
ZAZOVE ASSOCIATES, LLC (LT) p
EATON VANCE LOAN OPPORTUNITIES p
MORGAN STANLEY p
ARDEN ENDOWMENT ADVISERS p
EXCELSIOR ABSOLUTE RETURN FUND p
VICTORY CAPITAL- ABSOLUTE RETURN CREDIT p
Form 990PF Part IV - Capital Gains and Losses for Tax on Investment Income - Lines e - h
(e) Gross sales price (f) Deprec1at1on allowed (g) Cost or other basis (h) Gain or (loss)
(or allowable) plus expense of sale (e) plus (f) minus (g)
1,166,446 1,399,27 3 -232,827
2,213,139 2,234,682 -21,543
2,498,57 2 2,682,698 -184,126
24,661,969 23,558,204 1,103,765
6,789,600 5,000,000 1,789,600
1,556,634 1,320,870 235,764
410,054 410,054
Form 990PF Part IV - Capital Gains and Losses for Tax on Investment Income - Lines i - I
Complete only for assets showing gain 1n column (h) and owned by the foundation on 12/31/69 (I) Gains (Col (h) gain minus
(j) AdJusted basis (k) Excess of col (1) col (k), but not less than -0-) or (i) F M V as of 12/31/69
as of12/31/69 over col (J), 1f any Losses (from col (h))
-232,827
-21,543
-184,126
1,103,765
1,789,600
235,764
410,054
Form 990PF PartVIII Line 1 - List all officers, directors, trustees, foundation managers and their compensation
(d) Contributions to (b) Title, and average (c) Compensation employee benefit
(e) Expense account, (a) Name and address hours per week (If not paid, enter plans
devoted to pos1t1on -0-) and deferred other allowances
compensation
CHARLES CHASE KOCH DIRECTOR
0 0 0 PO BOX 2256 1 0 WICHITA, KS 672012256
ELIZABETH ROBINSON KOCH DIRECTOR
0 0 0 PO BOX 2256 1 0 WICHITA, KS 672012256
ELIZABETH B KOCH DIRECTOR
0 0 0 PO BOX 2256 1 0 WICHITA, KS 672012256
CHARLES G KOCH DIRECTOR/
PO BOX 2256 CHAIRMAN 0 0 0
WICHITA, KS 672012256 1 0
VONDA HOLLIMAN TREASURER
0 0 0 PO BOX 2256 1 0 WICHITA, KS 672012256
JOY RAUM ASSISTANT
1515 N COURTHOUSE RD SUITE SECRETARY 0 0 0 200 1 0 ARLINGTON,VA 22201
LOGAN MOORE SECRETARY
1515 N COURTHOUSE RD SUITE THROUGH 9-7-08 0 0 0 200 1 0 ARLINGTON,VA 22201
BRIAN MENKES SECRETARY FROM 9-
1515 N COURTHOUSE RD SUITE 8-08 0 0 0 200 1 0 ARLINGTON,VA 22201
KEVIN L GENTRY VICE PRESIDENT
0 0 0 600 14TH STREET NW SUITE 800 1 0 WASHINGTON,DC 20005
RICHARD H FINK
1515 N COURTHOUSE RD SUITE PRESIDENT/DIRECTOR 0 0 0
200 10 0
ARLINGTON,VA 22201
Form 990PF Part XV Line 2a - 2d - Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
a The name, address, and telephone number of the person to whom appl1cat1ons should be addressed
GRANT ADMINISTRATOR
b The form 1n which appl1cat1ons should be submitted and 1nformat1on and materials they should include
ORGANIZATIONS SEEKING GRANTS FROM THE FOUNDATION AND WHICH MEET THE CRITERIA LISTED IN STATEMENT 18 SHOULD SUBMIT A SHORT LETTER (NO MORE THAN THREE PAGES) OUTLINING THEIR REQUEST THE LETTER SHOULD CLEARLY AND SUCCINCTLY STATE 1 PROSPECTIVE GRANTEE'S MISSION AND GOALS, 2 SPECIFIC PROJECT FOR WHICH SUPPORT IS BEING SOUGHT, 3 AMOUNT OF FUNDING REQUESTED, 4 NAME, TITLE, ADDRESS, TELEPHONE NUMBER, AND EMAIL ADDRESS OF THE PRIMARY CONTACT PERSON, AND, 5 CURRENT ANNUAL BUDGET OR AUDITED FINANCIAL STATEMENTS IF APPLICABLE, PLEASE ALSO INCLUDE A LIST OF OTHER SUPPORT (E G, FUNDING, IN-KIND CONTRIBUTIONS) SECURED FOR THE PROJECT BECAUSE THE FOUNDATION ONLY SUPPORTS SECTION 501(C)(3) PUBLIC CHARITIES, IT ALSO REQUIRES THAT YOU SUBMIT VERIFICATION FROM THE IRS THAT YOUR ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX AS A SECTION 501(C)(3)0RGANIZATION AND IS CLASSIFIED AS A PUBLIC CHARITY UNDER SECTION 509(A) OF THE INTERNAL REVENUE CODE THE FOUNDATION KINDLY REQUEST THAT NO MATERIALS BE
c Any subm1ss1on deadlines
NONE
d Any restrictions or l1m1tat1ons on awards, such as by geographical areas, charitable fields, kinds of 1nst1tut1ons, or other facto rs
THE FOUNDATION PRIMARILY SUPPORTS RESEARCH AND EDUCATION PROGRAMS THAT ANALYZE THE IMPACT OF FREE SOCIETIES, IN PARTICULAR HOW THEY ADVANCE THE WELL-BEING OF MANKIND BUILDING ON THIS KNOWLEDGE, THE CHARLES G KOCH CHARITABLE FOUNDATION FOSTERS THE PARTNERSHIP OF SCIENTISTS AND PRACTITIONERS IN ORDER TO INTEGRATE THEORY AND PRACTICE BY DOING SO, THE FOUNDATION STRIVES TO DEVELOP MARKET-BASED TOOLS THAT ENABLE INDIVIDUALS, INSTITUTIONS AND SOCIETIES TO STRIVE AND PROSPER THE CHARLES G KOCH CHARITABLE FOUNDATION FOCUSES ON A SELECT NUMBER OF PROGRAMS WHERE IT BELIEVES IT IS BEST POSITIONED TO SUPPORT POSITIVE SOCIAL CHANGE THE FOUNDATION ENCOURAGES ORGANIZATIONS SEEKING SUPPORT TO FIRST FAMILIARIZE THEMSELVES WITH THOSE DOMAINS BY EXAMINING THE FOUNDATION'S AREAS OF INTEREST IN ADDITION, THE FOUNDATION PLACES SEVERAL LIMITATIONS ON THE REQUESTS IT CONSIDERS 1 THE FOUNDATION PRIMARILY MAKES GRANTS TO SECTION 501(C)(3) PUBLIC CHARITIES THE CHARLES G KOCH CHARITABLE FOUNDATION DOES
a The name, address, and telephone number of the person to whom appl1cat1ons should be addressed
CHARLES G KOCH CHARITABLE FDN 1515 N COURTHOUSE ROAD SUITE 200 ARLINGTON,VA 22201 (703) 87 5-1600
b The form 1n which appl1cat1ons should be submitted and 1nformat1on and materials they should include
ORGANIZATIONS SEEKING GRANTS FROM THE FOUNDATION AND WHICH MEET THE CRITERIA LISTED IN STATEMENT 18 SHOULD SUBMIT A SHORT LETTER (NO MORE THAN THREE PAGES) OUTLINING THEIR REQUEST THE LETTER SHOULD CLEARLY AND SUCCINCTLY STATE 1 PROSPECTIVE GRANTEE'S MISSION AND GOALS, 2 SPECIFIC PROJECT FOR WHICH SUPPORT IS BEING SOUGHT, 3 AMOUNT OF FUNDING REQUESTED, 4 NAME, TITLE, ADDRESS, TELEPHONE NUMBER, AND EMAIL ADDRESS OF THE PRIMARY CONTACT PERSON, AND, 5 CURRENT ANNUAL BUDGET OR AUDITED FINANCIAL STATEMENTS IF APPLICABLE, PLEASE ALSO INCLUDE A LIST OF OTHER SUPPORT (E G, FUNDING, IN-KIND CONTRIBUTIONS) SECURED FOR THE PROJECT BECAUSE THE FOUNDATION ONLY SUPPORTS SECTION 501(C)(3) PUBLIC CHARITIES, IT ALSO REQUIRES THAT YOU SUBMIT VERIFICATION FROM THE IRS THAT YOUR ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX AS A SECTION 501(C)(3)0RGANIZATION AND IS CLASSIFIED AS A PUBLIC CHARITY UNDER SECTION 509(A) OF THE INTERNAL REVENUE CODE THE FOUNDATION KINDLY REQUEST THAT NO MATERIALS BE
c Any subm1ss1on deadlines
NONE
d Any restrictions or l1m1tat1ons on awards, such as by geographical areas, charitable fields, kinds of 1nst1tut1ons, or other facto rs
THE FOUNDATION PRIMARILY SUPPORTS RESEARCH AND EDUCATION PROGRAMS THAT ANALYZE THE IMPACT OF FREE SOCIETIES, IN PARTICULAR HOW THEY ADVANCE THE WELL-BEING OF MANKIND BUILDING ON THIS KNOWLEDGE, THE
CHARLES G KOCH CHARITABLE FOUNDATION FOSTERS THE PARTNERSHIP OF SCIENTISTS AND PRACTITIONERS IN ORDER TO INTEGRATE THEORY AND PRACTICE BY DOING SO, THE FOUNDATION STRIVES TO DEVELOP MARKET-BASED TOOLS THAT ENABLE INDIVIDUALS, INSTITUTIONS AND SOCIETIES TO STRIVE AND PROSPER THE CHARLES G KOCH
CHARITABLE FOUNDATION FOCUSES ON A SELECT NUMBER OF PROGRAMS WHERE IT BELIEVES IT IS BEST POSITIONED TO SUPPORT POSITIVE SOCIAL CHANGE THE FOUNDATION ENCOURAGES ORGANIZATIONS SEEKING SUPPORT TO FIRST
FAMILIARIZE THEMSELVES WITH THOSE DOMAINS BY EXAMINING THE FOUNDATION'S AREAS OF INTEREST IN ADDITION, THE FOUNDATION PLACES SEVERAL LIMITATIONS ON THE REQUESTS IT CONSIDERS 1 THE FOUNDATION
PRIMARILY MAKES GRANTS TO SECTION 501(C)(3) PUBLIC CHARITIES THE CHARLES G KOCH CHARITABLE FOUNDATION DOES
Form 990PF Part XV Line 3a - Grants and Contributions Paid During the Year
Rec1p1ent If rec1p1ent 1s an 1nd1v1dual, Foundation
show any relat1onsh1p to stat us of
Purpose of grant or A mount
any foundation manager rec1p1ent
contribution Name and address (home or business) or substantial contributor
a Paid dunng the year
APPALACHIAN STATE 219 COLLEGE STREET NONE PUBLIC EDUCATION PROGRAMS 17 ,000 BOONE,NC 28608
ASSOCIATION OF PRIVATE ENTERPRISE IN EDUCATION
NONE PUBLIC EDUCATION PROGRAMS 18,500 USA G RA N D RA P IDS, M I 49501
ATLAS ECONOMIC RESEARCH FOUNDATION 2000 NOTH 14TH STREET SUITE NONE PUBLIC EDUCATION PROGRAMS 35 ,000 550 ARLINGTON,VA 22201
AUBURN UNIVERSITY 661 ROOSEVELT DR NONE PUBLIC EDUCATION PROGRAMS 300,000 AUBURN,AL 36832
BELOIT COLLEGE 700 COLLEGE ST NONE PUBLIC EDUCATION PROGRAMS 31,000 BELO IT, WI 53511
BERRY COLLEGE 22 77 MARTHA BERRY HWY NW NONE PUBLIC EDUCATION PROGRAMS 10 ,800 MOUNT BERRY,GA 30149
BILLO FRIGHTS INSTITUTE 200 N GLEBE RD 200 NONE PUBLIC EDUCATION PROGRAM 300,000 ARLINGTON,VA 22203
BROWN UNIVERSITY 115 WATERMAN STREET NONE PUBLIC EDUCATION PROGRAMS 136,050 PROVIDENCE, RI 02912
BUCKEYE INSTITUTE FOR PUBLIC POLICY
NONE PUBLIC GENERAL OPERATING
12 ,613 88EBROADST SUPPORT COLUMBUS,OH 43215
CATO INSTITUTE GENERAL OPERATING
1000 MASSACHUSETTS AVE NW NONE PUBLIC SUPPORT
10 ,000 WASHINGTON,DC 20001
CASE WESTERN RESERVE UNIVERSITY
NONE PUBLIC EDUCATION AND RESEARCH
25 ,000 11118 BELLFLOWER RD PRO GA MS CLEVELAND,OH 44106
CLEMSON UNIVERSITY 51 N CHERRY ST NONE PUBLIC EDUCATION PROGAMS 130,116 CLEMSON,SC 29634
COLLEGE OF CHARLESTON FOUNDATION
NONE PUBLIC EDUCATION PROGRAMS 19,745 66 GEORGE STREET CHARLESTON,SC 29424
COMMONWEALTH FOUNDATION GENERAL OPERATING
225 STATE ST NONE PUBLIC SUPPORT
9,371 HARRISBURG, PA 17101
CRITICAL REVIEW FOUNDATION INC
NONE PUBLIC EDUCATION PROGRAMS 8,500 9639 REQUA RD HELOTES, TX 78023
Total. ...... 3a 7,931,403
Form 990PF Part XV Line 3a - Grants and Contributions Paid During the Year
Rec1p1ent If rec1p1ent 1s an 1nd1v1dual, Foundation
show any relat1onsh1p to stat us of
Purpose of grant or A mount
any foundation manager rec1p1ent
contribution Name and address (home or business) or substantial contributor
a Paid dunng the year
DARTMOUTH UNIVERSITY 1 RO PE FERRY RD NONE PUBLIC EDUCATION PROGRAMS 22,000 HANOVER,NH 03755
DUQUESNE UNIVERSITY 1801 BLVD OF THE ALLIES NONE PUBLIC EDUCATION PROGRAMS 18,000 PITTSBURG, PA 15219
THE FEDERALIST SOCIETY STUDENT LEADERSHIP
1015 18TH ST NW NONE PUBLIC PROGRAM
7 5 ,000 WASHINGTON,DC 20036
FLORIDA GULF COAST UNIVERSITY 10501 FGCU BLVD S NONE PUBLIC EDUCATION PROGRAMS 16 ,000 FORT MYERS,FL 33965
FOUNDATION FOR INDIVIDUAL RIGHTS
NONE PUBLIC GENERAL OPERATING
300,000 601 WALNUT STREET SUITE 510 SUPPORT PHILADELPHIA,PA 19106
FRASER INSTITUTE 301-815 1 ST SW
NONE PUBLIC RESEARCH SUPPORT 150,000 CALGARY,ALBERTA CA
FREEDOM FEST GENERAL OPERATING
POBOX1213 NONE PUBLIC SUPPORT
5,000 MARSHILL,NC 28754
FUND FOR AMERICAN STUDIES GENERAL OPERATING
1706 NEW HAMPSHIRE AVE NW NONE PUBLIC SUPPORT
3,000 WASHINGTON,DC 20009
GEORGE MASON UNIVERSITY 4400 UNIVERSITY DRIVE NONE PUBLIC EDUCATION PROGRAMS 91,500 FAIRFAX,VA 22030
GEORGE MASON UNIVERSITY GENERAL OPERATIONAL
FOUNDATION NONE PUBLIC SUPPORT AND EDUCATION 2,781,500
4400 UNIVERSITY DRIVE FAIRFAX,VA 22030
PROGRAMS
GROVE CITY COLLEGE lOOCAMPUSDR NONE PUBLIC EDUCATION PROGRAMS 46 ,600 GROVE CITY,PA 16127
HAMPDEN-SYDNEY COLLEGE POBOX667 NONE PUBLIC EDUCATION PROGRAMS 18,500 HAMPDENSYDNEY,VA 23943
HILLSDALE COLLEGE 33 EAST COLLEGE ST NONE PUBLIC EDUCATION PROGRAMS 33,000 HILLSDALE,MI 49242
INSTITUTE FOR HUMANE STUDIES GENERAL OPERATING
3301 FAIRFAX DR NONE PUBLIC SUPPORT
1,169,000 ARLINGTON,VA 22201
JACK MILLER CENTER 485 EAST HALF DAY ROAD SUITE
NONE PRIVATE EDUCATION PROGRAMS 212,000 200 BUFFALO GROVE,IL 60089
Total. ...... 3a 7,931,403
Form 990PF Part XV Line 3a - Grants and Contributions Paid During the Year
Rec1p1ent If rec1p1ent 1s an 1nd1v1dual, Foundation
show any relat1onsh1p to stat us of
Purpose of grant or A mount
any foundation manager rec1p1ent
contribution Name and address (home or business) or substantial contributor
a Paid dunng the year
JAMES MADISON INSTITUTE GENERAL OPERATING
2017 DELTA BLVD NONE PUBLIC SUPPORT
39 ,462 TALLAHASSEE,FL 32303
JO H N WILLI AM PO PE CENTER 200 WEST MORGAN STREET NONE PUBLIC RESEARCH SUPPORT 15 ,000 RA LEIGH, NC 27601
THE KING'S COLLEGE 350 FIFTH AVE SUITE 1500 NONE PUBLIC EDUCATION PROGRAMS 12,000 NEWYORK,NY 10118
LOYOLA UNIVERSITY 6363 STREET CHARLES AVENUE NONE PUBLIC EDUCATION PROGRAMS 7 5 ,000 NEWORLEANS,LA 70118
MERCATUS CENTER 3301 FAIRFAX DRIVE NONE PUBLIC EDUCATION PROGRAMS 1,050,000 ARLINGTON,VA 22201
MERCER UNIVERSITY 1550 COLLEGE ST NONE PUBLIC EDUCATION PROGRAMS 16 ,000 MACON,GA 31207
METROPOLITAN STATE COLLEGE OF DENVER
NONE PUBLIC EDUCATION PROGRAMS 17 ,000 1006 W 11TH AVE DENVER, CO 80213
MICHIGAN STATE UNIVERSITY 55 KELLOGG NONE PUBLIC EDUCATION PROGRAMS 15,360 LANSING,MI 48906
MONTANA STATE PO BOX 172230 NONE PUBLIC EDUCATION PROGRAMS 24,000 BOZEMAN,MT 59717
NATIONAL TAXPAYERS UNION FOUNDATION
NONE PUBLIC GENERAL OPERATING
5,000 108 NA LFRED ST SUPPORT ALEXANDRIA,VA 22314
NEW YORK STATE UNIVERSITY 33 WEST 42ND STREET NONE PUBLIC EDUCATION PROGRAMS 26 ,000 NEWYORK,NY 10036
NORTHERN MICHIGAN UNIVERSITY
NONE PUBLIC EDUCATION PROGRAMS 1,000 1401 PRESQUE ISLE AVE MARQUETTE,MI 49855
NORTHWESTERN UNIVERSITY 633 CLARK STREET NONE PUBLIC EDUCATION PROGRAMS 200,000 EVANSTON,IL 60208
PENNSYLVANIA STATE UNIVERSITY
NONE PUBLIC EDUCATION PROGRAMS 18,000 2010LDMAIN UNIVERSITY PARK,PA 16802
RHO DES COLLEGE 2000 N PARKWAY NONE PUBLIC EDUCATION PROGRAMS 15,300 MEMPHIS,TN 38112
Total. ...... 3a 7,931,403
Form 990PF Part XV Line 3a - Grants and Contributions Paid During the Year
Rec1p1ent If rec1p1ent 1s an 1nd1v1dual, Foundation
show any relat1onsh1p to stat us of
Purpose of grant or A mount
any foundation manager rec1p1ent
contribution Name and address (home or business) or substantial contributor
a Paid dunng the year
ST CLOUD STATE UNIVERSITY 7204THAVES NONE PUBLIC EDUCATION PROGRAMS 4,000 ST CLOUD,MN 56301
ST LAWRENCE UNIVERSITY 23 ROMO DA DR NONE PUBLIC EDUCATION PROGRAMS 4,000 CANTON,NY 13617
SUFFOLK UNIVERSITY 700 UNIVERSITY AVENUE SUITE
NONE PUBLIC EDUCATION PROGRAMS 97 ,2 36 403 SYRACUSE, NY 13244
THE TOWER FOUNDATION OF SAN JOSE STATE UNIVERSITY
NONE PUBLIC EDUCATION PROGRAMS 15 ,000 I WASHINGTON SQUARE SANJOSE,CA 95112
TOWSON UNIVERSITY FOUNDATION
NONE PUBLIC EDUCATION PROGRAMS 4,650 8000 YORK ROAD TOWSON, MD 21252
TRINITY COLLEGE 300 SUMMIT STREET NONE PUBLIC EDUCATION PROGRAMS 20 ,000 HARTFORT,CT 06067
UNIVERSITY OF ALASKA FAIRBANKS
NONE PUBLIC EDUCATION PROGRAMS 15,500 3352 COLLEGE RD FAIRBANKS,AK 99709
UNIVERSITY OF KANSAS 700 VERMONT ST NONE PUBLIC EDUCATION PROGRAMS 25 ,000 LAWRENCE, KS 66045
UNIVERSITY OF MISSOURI 813 VIRGINIA AVE NONE PUBLIC EDUCATION PROGRAMS 17,500 COLUMBIA,MO 65211
UNIVERSITY OF ST THOMAS 3800 MONTROSE BLVD NONE PUBLIC EDUCATION PROGRAMS 30 ,000 HOUSTON,TX 77092
UTAH STATE UNIVERSITY 131 OLD MAIN HILL NONE PUBLIC EDUCATION PROGRAMS 74 ,000 LOGAN,UT 84322
UTAH STATE UNIVERSITY INSTITUTE FOR POLITICAL ECON
NONE PUBLIC EDUCATION PROGRAMS 15 ,000 131 OLD MAIN HILL LOGAN,UT 84322
UNIVERSITY OF TEXAS- PAN AMERICA
NONE PUBLIC EDUCATION PROGRAMS 20 ,600 1201 W UNIVERSITY DRIVE EDINBURG, TX 78539
WEST VIRGINIA UNIVERSITY FOUNDATION
NONE PUBLIC EDUCATION PROGRAMS 55 ,000 I WATERFRONT PI MORGANTOWN,WV 26501
Total. ..... 3a 7,931,403
Form 990PF Part XV Line 3b - Grants and Contributions Approved for Future Payment
Rec1p1ent If rec1p1ent 1s an 1nd1v1dual, Foundation
show any relat1onsh1p to stat us of
Purpose of grant or A mount
any foundation manager rec1p1ent
contribution Name and address (home or business) or substantial contributor
b Approved for future payment
ATLAS ECONOMIC RESEARCH FOUNDATION2000 N 14TH STREET
NONE PUBLIC GENERAL OPERATING
25 ,000 SUITE 550 SUPPORT ARLINGTON,VA 22201
BUCKEYE INSTITUTE FOR PUBLIC GENERAL OPERATING
POLICY88 E BROAD ST NONE PUBLIC SUPPORT
8,052 COLUMBUS,OH 43215
COM MO NWEA L TH FO UN DA TIO N225 GENERAL OPERATING
STATE STREET SUITE 302 NONE PUBLIC SUPPORT
14 ,828 HARRISBURG, PA 17101
JAMES MADISON INSTITUTE2017 GENERAL OPERATING
DELTA BLVD NONE PUBLIC SUPPORT
10 ,0 21 TALLAHASSEE,FL 32303
MERCATUS CENTER3301 FAIRFAX EDUCATIONAL
DR NONE PUBLIC PROGRAMS
600,000 ARLINGTON,VA 22201
UTAH STATE UNIVERSITY5305 OLD EDUCATIONAL
MAIN HILL NONE PUBLIC PROGRAMS
100,000 LOGAN,UT 84322
Total. ..... 3b 757,901
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TY 2008 Accounting Fees Schedule
Category
ACCOUNTING FEES
INVESTMENT ACCTG SERVICES FEES
TAX PREPARATION FEES
Name: CHARLES G KOCH CHARITABLE FOUNDATION
EIN: 48-0918408
Net Investment Adjusted Net Amount Income Income
133,420
10,755 10,755
3,385
DLN:934913200061391
Disbursements for Charitable Purposes
102,580
3,385
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TY 2008 Depreciation Schedule
Description of Property
OFFICE EQUIPMENT
OFFICE FURNITURE
OFFICE FURNITURE
BASE SORTER
TRAINING PROGRAM
PAN ABOARD
ADVENTURE PROGRAM
VIDEO EQUIPMENT
FOLDING TABLE
OFFICE DESK
LATERAL FILE
FIBER CABLE
VOICE DATA CABLES
MINIBLINDS
CYLINDER DOOR LOCK
CARPET
ARCHITECH SERVICE
CONSTRUCTION
DOOR & FRAME
VOICE DATA CABLES
TABLES
DESK & CHAIRS
DISHWASHER
2 REFRIGERATORS
6 STORAGE CABINETS
7 BOOKSHELVES
3 BENCHES FOR LOBB
2 ORANGE CHAIRS
SIGN FOR LOBBY
2 WOODEN CHAIRS
2 TABELS
WORKSTATIONS & CHA
SIGN FOR FRONT LOB
WORKSTATION NAME T
3 LATERAL FILING C
3 TABLES
CAMERA FOR KAP
VIDEO CONFERENCING
WIRELESS SURVEY EQ
PORTABLE AUDIO SYS
VIDEO CONFERENCING
VIDEO CONF EQUIPME
7 FOLDING CHAIRS
22 TABLES FOR KAP
59 AUDITORIUM CHAI
AUDITORIUM TABLES
32 CLASSROOM CHAIR
SEMINAR TABLES
PERMIT FEES SPACE
RENOVATION OFFICE
UNIMPROVED LAND
Date Acquired
2006-06-01
2006-06-01
2007-04-30
2007-06-25
2007-06-30
2007-07-31
2007-08-31
2007-09-30
2007-10-30
2007-10-31
2007-12-31
2007-03-15
2007-06-27
2007-07-31
2007-08-16
2007-06-27
2007-07-06
2007-07-13
2007-12-19
2007-06-04
2008-07-11
2008-07-25
2008-08-31
2008-08-31
2008-09-29
2008-09-29
2008-10-06
2008-10-06
2008-10-16
2008-10-31
2008-11-06
2008-11-13
2008-11-14
2008-11-14
2008-11-21
2008-03-31
2008-03-31
2008-05-15
2008-05-31
2008-06-26
2008-10-01
2008-11-01
2008-06-17
2008-07-25
2008-10-10
2008-10-20
2008-11-02
2008-11-21
2008-05-09
2008-12-13
1988-05-13
Name: CHARLES G KOCH CHARITABLE FOUNDATION
EIN: 48-0918408
Cost or Other Prior Years' Rate/ Computation Method Basis Depreciation Life(# of years)
1,307 404 SL
3,878 388 SL
525 23 SL
523 52 SL
1,125 113 SL
1,452 121 SL
1,490 99 SL
1,069 53 SL
583 19 SL
503 17 SL
620 0 SL
7,308 2,810 SL
921 251 SL
556 132 SL
580 110 SL
5,500 1,500 SL
7,279 1,986 SL
41,022 11,190 SL
2,948 0 SL
3,888 1,183 SL
6,857 SL
97,218 SL
751 SL
1,825 SL
2,092 SL
1, 171 SL
2,942 SL
1,772 SL
1,316 SL
878 SL
742 SL
104,350 SL
1,316 SL
2,108 SL
1,627 SL
859 SL
805 SL
17,456 SL
6,977 SL
4,446 SL
320, 146 SL
10,094 SL
1,094 SLA
5,231 SL
10,636 SL
16,021 SL
3,068 SL
3,270 SL
12,510 SL
988, 142 SL
3,377,694 L
Current Year's Net Investment
Depreciation Expense
Income
5 261
15 259
15 35
5 105
5
5 290
5
5 214
5
5 101
5 124
2 3,372
1 502
1 318
1 331
1 3,001
1 3,971
1 22,380
1 2,080
1 2,028
5 686
10 4,051
5 50
5 122
5 105
5 59
5 147
5 89
5 44
5 29
5 25
10 1,739
5 44
5 70
5 27
5 129
5 121
5 2,327
5 814
5 445
5 16,007
5 336
10 55
10 218
5 532
15 178
15 34
15 18
5 1,668
5 16,469
DLN:93491320006139
Adjusted Net Cost of Goods Sold Not Income Included
lefile GRAPHIC print - DO NOT PROCESS I As Filed Data - I DLN:93491320006139
Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.
TY 2008 Expenditure Responsibility Statement
Grantee's Grantee's Grant Date
Name Address
485 HALF DAY
JACK MILLER ROAD SUITE 200
CENTER BUFFALO
2008-12-22
GROVE, IL 60089
Name: CHARLES G KOCH CHARITABLE FOUNDATION
EIN: 48-0918408
Grant Amount
Any Diversion Grant Purpose Expended By
Amount Grantee
By Grantee?
SUPPORT FOR TWO SUMMER 212,000 INSTITUTE PROGRAMS RUN BY 0 NO
THE JACK MILLER CENTER
Dates of Date of
Reports By Results of Verification Grantee
Verification
5/ 5/09 THE GRANTOR HAS NO REASON TO DOUBT THE ACCURACY OR RELIABILITY OF THE REPORT FROM THE GRANTEE,
INTERIM THEREFORE, NO INDEPENDENT VERIFICATION OF THE
REPORT 2008 REPORTS WERE MADE
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TY 2008 General Explanation Attachment
Identifier
SUMMARY OF DIRECT CHARITABLE ACTIVITIES
Return Reference
FORM 990-PF, PART IXA
Name: CHARLES G KOCH CHARITABLE FOUNDATION
EIN: 48-0918408
Explanation
KOCH ASSOCIATES PROGRAM During 2008 the Charles G Koch Charitable Foundation sponsored 1 47 1nd1v1duals who part1c1pated 1n the Koch Associate Program 32 Washington, DC area charitable organ1zat1ons and 7 charitable organ1zat1ons outside of Washington, DC were partners 1n the program The Koch Associate Program was established to 1dent1fy up-and-coming leaders and entrepreneurs interested 1n liberty and help them develop the know ledge, sk1l ls, and experience necessary for careers 1n the nonprofit sector, 1nclud1ng careers w 1th market-oriented think tanks, policy 1nst1tutes, and other educational 1nst1tut1ons For more 1nformat1on on this program, please v1s1t the Foundation's w ebs1te at www cgkfoundat1on org KOCH INTERNSHIP PROGRAM During 2008 the Charles G Koch Charitable Foundation sponsored 47 1nd1v1duals who part1c1pated 1n the Koch Internship Program The Charles G Koch Charitable Foundation Internship Program was established to develop the next generation of I 1berty-minded leaders, educators, and entrepreneurs Over the course of the program, Inter ns engage 1n research and educational act1v1t1es w h1le learning and applying Market-Based Management For more 1nformat1on on this program, please v1s1t the Foundation's w ebs1te at www cgkfoundat1on org
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TY 2008 Investments - Land Schedule
Category/ Item
Name: CHARLES G KOCH CHARITABLE FOUNDATION
EIN: 48-0918408
Cost/Other Accumulated Book Value Basis Depreciation
DLN:934913200061391
End of Year Fair Market Value
UNIMPROVED LAND 3,377,694 3,377,694
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TY 2008 Investments - Other Schedule
Name: CHARLES G KOCH CHARITABLE FOUNDATION
EIN: 48-0918408
Category/ Item Listed at Cost or Book Value FMV
ZAZOVE ASSOC CONVERTIBLE BONDS FMV 6,115,765
MESIROW ABSOLUTE RETURN FUND FMV 10,193,867
EXCELSIOR ABSOLUTE FUND FMV 3,679,130
TCW SR SEC FLOAT RATE LOAN FD FMV 5,000,000
THIRTEEN PARTNERS, LTD SHARES FMV 5,000,000
HIGHLAND COMMINGLED LOAN FUND FMV 10,000,000
MELLON CF GLOBAL ALPHA I FMV 34,143,095
EATON VANCE LOAN OP FUND FMV 20,517,302
ABSOLUTE RETURN CREDIT PORTFOL FMV 20,396,824
End of Year Fair Market Value
4,834,538
10,082,491
3,665,372
4,171,045
4,919,535
6,683,193
20,920,407
9,612,285
20,417,577
lefile GRAPHIC print - DO NOT PROCESS I As Filed Data - DLN:934913200061391
TY 2008 Land, Etc. Schedule
Category / Item
OFFICE EQUIPMENT
OFFICE FURNITURE
OFFICE FURNITURE
BASE SORTER
TRAINING PROGRAM
PANABOARD
ADVENTURE PROGRAM
VIDEO EQUIPMENT
FOLDING TABLE
OFFICE DESK
LATERAL FILE
FIBER CABLE
VOICE DATA CABLES
MINIBLINDS
CYLINDER DOOR LOCK
CARPET
ARCHITECH. SERVICE
CONSTRUCTION
DOOR & FRAME
VOICE DATA CABLES
TABLES
DESK & CHAIRS
DISHWASHER
2 REFRIGERATORS
6 STORAGE CABINETS
7 BOOKSHELVES
3 BENCHES FOR LOBB3
2 ORANGE CHAIRS
SIGN FOR LOBBY
2 WOODEN CHAIRS
Name: CHARLES G KOCH CHARITABLE FOUNDATION
EIN: 48-0918408
Cost/ Other Accumulated Book Value Basis Depreciation
1,307 665 642
3,878 647 3,231
525 58 467
523 157 366
1,452 411 1,041
1,069 267 802
503 118 385
620 124 496
7,308 6,182 1,126
921 753 168
556 450 106
580 441 139
5,500 4,501 999
7,279 5,957 1,322
41,022 33,570 7,452
2,948 2,080 868
3,888 3,211 677
6,857 686 6,171
97,218 4,051 93,167
751 50 701
1,825 122 1,703
2,092 105 1,987
1,171 59 1,112
2,942 147 2,795
1,772 89 1,683
1,316 44 1,272
878 29 849
End of Year Fair Market Value
Category / Item Cost/ Other Accumulated Book Value End of Year Fair Basis Depreciation Market Value
2 TABELS 742 25 717
WORKSTATIONS & CHA 104,350 1,739 102,611
SIGN FOR FRONT LOB 1,316 44 1,272
WORKSTATION NAME T 2,108 70 2,038
3 LATERAL FILING C 1,627 27 1,600
3 TABLES 859 129 730
CAMERA FOR KAP 805 121 684
VIDEO CONFERENCING 17,456 2,327 15,129
WIRELESS SURVEY EQ 6,977 814 6,163
PORTABLE AUDIO SYS 4,446 445 4,001
VIDEO CONFERENCINGH 320,146 16,007 304,139
VIDEO CONF EQUIPME 10,094 336 9,758
7 FOLDING CHAIRS 1,094 55 1,039
22 TABLES FOR KAP 5,231 218 5,013
59 AUDITORIUM CHAI 10,636 532 10,104
AUDITORIUM TABLES 16,021 178 15,843
32 CLASSROOM CHAIR 3,068 34 3,034
SEMINAR TABLES 3,270 18 3,252
PERMIT FEES SPACE 12,510 1,668 10,842
RENOVATION OFFICE 988,142 16,469 971,673
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TY 2008 Other Expenses Schedule
Name: CHARLES G KOCH CHARITABLE FOUNDATION
EIN: 48-0918408
DLN:934913200061391
Description Revenue and Expenses Net Investment
Adjusted Net Income Disbursements for
per Books Income Charitable Purposes
IN SU RANCE 33,694 33,694
POSTAGE & DELIVERY 25,156 25 ,269
BANK FEES 3,7 58 3,7 58
SUPPLIES 56,566 56,566
TELEPHONE 32,066 19 ,089
MEMBERSHIP &DUES 6,760 6,760
AWARDS/INCENTIVES 53,607 53,607
WRITEDOWN OF ASSET VALUE 179,311 1,811
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TY 2008 Other Income Schedule
Description
PASSIVE PARTNERSHIP INCOME
Name: CHARLES G KOCH CHARITABLE FOUNDATION
EIN: 48-0918408
Revenue And Net Investment Expenses Per Books Income
34,109 34,109
Adjusted Net Income
lefile GRAPHIC print - DO NOT PROCESS I As Filed Data -
TY 2008 Other Professional Fees Schedule
Category
PROFESSIONAL CONSULTING FEES
INVESTMENT MANAGEMENT FEES
LAND MAINTENANCE FEES
WEBSITE FEES
OTHER PROFESSIONAL FEES-A DMIN
RECRUITING FEES
TEMP HELP
CORPORATE FILING &AGENT FEES
ADVERTISING FEES
SPEAKER FEES
ON-LINE SERVICE FEES
KAP PARTICIPATION FEES
EQUIPMENT/MA INT EN AN CE
Name: CHARLES G KOCH CHARITABLE FOUNDATION
EIN: 48-0918408
Net Investment Adjusted Net Amount Income Income
192,053
230,663 230,663
1,423 1,423
24,544
115,977
34,859
89,372
40
65 ,323
62,7 50
31,697
548,423
13,089
DLN:934913200061391
Disbursements for Charitable Purposes
191,228
27,334
115,977
34,859
91,713
40
65 ,323
62,7 50
31,697
478,157
13,089
lefile GRAPHIC print - DO NOT PROCESS I As Filed Data -
TY 2008 Taxes Schedule
Category
FEDERAL EXCISE TAX
REAL ESTATE TAXES
Name: CHARLES G KOCH CHARITABLE FOUNDATION
EIN: 48-0918408
Net Investment Adjusted Net Amount Income Income
112,525
95 95
DLN:934913200061391
Disbursements for Charitable Purposes