2024-11-14T15:21:53+00:00 2023-12-31 363990892 Capin Crouse LLP 1255 Lakes Parkway Suite 105 Lawrenceville GA 30043 990 2023-01-01 843754469 International Generosity Foundation Trust INTE 7275026022 1901 Ulmerton Road Suite 400 Clearwater FL 33762 Robert G Collins President, IGFT Corp Trustee 7275026022 2024-11-14 true true Daren Daiga P01074795 5055022746 2024-11-14 2023 2024-10-15 13:58:12Z Robert G Collins 1901 Ulmerton Road Suite 400 Clearwater FL 33762 160317886 false X www.internationalgenerosity.com X 2019 TX International Generosity Foundation Trust is a grantmaking organization that supports and makes distributions to charitable, religious, scientific, and educational causes, with a focus on making global giving easy. 1 1 0 0 28479017 9022146 100140135 118596545 0 0 722159 2221490 24635897 39484732 125498191 160302767 89807658 103236765 0 0 0 0 0 0 0 2903825 4579064 92711483 107815829 32786708 52486938 103827714 130948703 241535 252065 103586179 130696638 International Generosity Foundation Trust is a grantmaking organization that supports and makes distributions to charitable, religious, scientific, and educational causes, with a focus on making global giving easy. false false 103236765 103236765 0 International Generosity Foundation Trust engaged in activities designed to encourage grantmaking that supports and makes distributions to charitable, religious, scientific, and educational causes. 103236765 true true false false true false false false false false true false false false true false true false false true true false false false false false true false false false false false false false false false false true false false false true true true true false false true 0 0 0 true true false false false false false false false false false false false false false false X 1 1 false true false false false false false true false false false true true true true true true false false false X Robert Collins 7275026022 1901 Ulmerton Road Suite 400 Clearwater FL 33762 X IGFT Corporation Institutional Trustee 0.0 X 0 0 0 Robert G Collins President, IGFT Corp TTEE 5.0 5.0 X 0 0 0 0 0 0 0 false false false Global Charity Services Inc 1901 Ulmerton Road Suite 400 Clearwater FL 33762 Management Services 276000 Benevatech Inc 1901 Ulmerton Road Suite 400 Clearwater FL 33762 IT Services and Support 200000 2 120000 118476545 515634 118596545 0 0 0 0 0 1660994 1660994 11001280 11001280 0 0 575615 0 10684 4435 564931 -4435 560496 -4435 564931 Pass-through income from S Corp 900003 28483452 28483452 0 0 0 0 28483452 160302767 0 28479017 13227205 34528285 34528285 68708480 68708480 276000 276000 18565 18565 214732 0 214732 0 44113 44113 66537 66537 56 56 26198 26198 Income Tax Expense 3783739 3783739 Bad Debt Expense 148500 148500 624 0 624 0 107815829 103236765 4579064 0 2778363 766739 999221 25424866 1983752 1464208 0 0 17346641 28504441 276845 0 0 0 9214324 2509549 71505413 72002055 0 0 0 103827714 130948703 75010 252065 0 166525 0 241535 252065 X 103586179 130696638 103586179 130696638 103827714 130948703 X 52486938 -394462 -24982017 X false true X true false X 51505413 20050000 51020350 100140135 118596545 341312443 0 0 51505413 20050000 51020350 100140135 118596545 341312443 60699968 280612475 0 2500016 6151045 9994034 12662274 31307369 0 0 0 5015341 9021259 14036600 0 0 0 0 0 0 386656412 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5 118596543 103236765 117898974 true true 51505413 C Interests in LLCs & PSHIPS 20000000 C Equity in other capital stock 496642 C 72002055 Other Liabilities 0 X Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Foundation is exempt from federal income taxes under section 501(c)(3) of the Internal Revenue Code, and has been determined not to be a private foundation. Income tax expense is recorded for activities that generate unrelated business income. The Foundation generates taxable income through investment transactions. The Foundation accepts donations of S-corporation stock. During its holding period, the Foundation receives taxable distributions. Further, a taxable capital gain may be generated upon sale of the stock. Similarly, the Foundation receives interests in LLCs that generate taxable income. Income tax expense is included in general and administrative expenses in the financial statements. The financial statement effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. As of December 31, 2023 and 2022, the Foundation had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. As of December 31, 2023 and 2022, the Foundation determined that certain income from investments is subject to income tax and has recorded federal and state income tax expense of $3,783,739 and $1,907,348, respectively. In addition, the Foundation has prepaid federal and state income taxes of $253,845 and $735,000 as of December 31, 2023 and 2022, respectively. true Europe (Including Iceland and Greenland) 0 0 Grantmaking Grantmaking 68708480 0 0 0 0 0 0 68708480 0 68708480 Europe (Including Iceland and Greenland) Grant Making 56540000 Wire Transfer 10452981 Public Securities Book Europe (Including Iceland and Greenland) Grant Making 65500 Wire Transfer 2 0 false false true false false false Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds The Organization's Board of Directors has final authority over all distributions. The organization examines each recipient to assess its charitable purposes and programs, the soundness of its management infrastructure and practices, its financial position, and its compliance with U.S. Anit-Terrorist financing guidelines. The due diligence review ensures that all grantees comply with the U.S. Treasury Department's Office of Foreign Asset Control (OFAC) regulations and that grants must not involve parties named on OFAC's list of specially designated nationals and blocked persons. In addition, the organization conducts a good faith determination that the grantee is the equivalent of a U.S. Public Charity (an "equivalency determination"). Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual Schedule F, Part II, Line 1 Method used to account for expenditures on org's financial statements EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual true 4220 Foundation Inc (dba Whole Word Institute) (global) 1 N 29th St Unit B Richmond VA 23223 473406578 501(c)(3) 100000 Education Alliance Defending Freedom (US) (global) 15100 N 90th Street Scottsdale AZ 85260 541660459 501(c)(3) 150000 Legal and Advocacy Services Bethel Church of Redding (global) 933 College View Drive Redding CA 96003 941514037 501(c)(3) 87582 Promotion of Christian Faith Bible Mission Global (US) (global) 5600 Wyoming Blvd NE 180 Albuquerque NM 87109 813443577 501(c)(3) 19825 Promotion of Christian Faith Called To Serve (global) 8020 Shoreline Drive King George VA 22485 205420256 501(c)(3) 20361 Promotion of Christian Faith Conservative Baptist Foreign Mission Society dba WorldVenture (global) 20 Inverness Place East Englewood CO 80112 362216163 501(c)(3) 12530 Promotion of Christian Faith Convoy of Hope (global) 1 Convoy Drive Springfield MO 65802 680051386 501(c)(3) 17867 Poverty Alleviation Cross Road Correctional Ministries (global) 2480 44th Street SE Grand Rapids MI 49512 382540316 501(c)(3) 150150 Promotion of Christian Faith Crown Financial Ministries (global) 8351 E Walker Springs Ln Suite 403 Knoxville TN 37923 581260812 501(c)(3) 10149 Promotion of Christian Faith Divine Renovation Ministry (global) 847 East Bethel School Road Coppell TX 75019 854349230 501(c)(3) 121046 Promotion of Christian Faith Dream Church Jacksonville Corp (global) 313 E 10th Street Jacksonville FL 32206 843653542 501(c)(3) 60000 Promotion of Christian Faith Friends of Agape (global) 3315 Soaring Bird Circle Colorado Springs CO 80920 462853104 501(c)(3) 250149 Promotion of Christian Faith Friends of the Kardelen Foundation (global) 1901 Avenue of the Stars 900 Los Angeles CA 90067 770489324 501(c)(3) 35000 Health George Fox University (global) 414 N Meridian St Advancement 3rd Newberg OR 97132 930386839 501(c)(3) 14603 Education Getty Music Foundation Inc (global) PO Box 120187 Nashville TN 37212 845019476 501(c)(3) 23661 Promotion of Christian Faith Givers Legacy Foundation (global) 1901 Ulmerton Road Suite 400 Clearwater FL 33762 593498416 501(c)(3) 945000 Promotion of Christian Faith Global Trust Partners (global) 8723 Arriba Drive Littleton CO 80127 832778399 501(c)(3) 11875 Promotion of Christian Faith Homes for Hope (global) 227 Granite Run Drive Suite 250 Lancaster PA 17601 208825926 501(c)(3) 399800 Promotion of Christian Faith HOPE International (global) 227 Granite Run Drive Suite 250 Lancaster PA 17601 232836648 501(c)(3) 29975 Poverty Alleviation Hope Media International Inc (global) 45584 Cherokee Lane Fremont CA 94539 582668513 501(c)(3) 221509 Promotion of Christian Faith Impact Investing Charitable Foundation (global) 8208 Melrose Drive Lenexa KS 66214 473574130 501(c)(3) 109878 Promotion of Christian Faith Impact Middle East Inc (global) 6757 Cascade Dr SE Suite 206 Grand Rapids MI 49546 264657639 501(c)(3) 60000 Promotion of Christian Faith International Justice Mission (US) (global) PO Box 2227 Arlington VA 22202 541722887 501(c)(3) 8025 Poverty Alleviation Jericho Road Ministries Inc (global) 184 Barton Street Buffalo NY 14213 421571876 501(c)(3) 300000 Health Josiah Venture NFP (global) PO Box 4317 Wheaton IL 60189 364469008 501(c)(3) 1000000 Promotion of Christian Faith King's Hill Church (global) 37 Bateman Street Roslindale MA 02131 824597065 501(c)(3) 125000 Promotion of Christian Faith Langham Partnership USA Inc NFP (global) 25 S Quinn Circle Unit 45 Mesa AZ 85206 237417198 501(c)(3) 400000 Promotion of Christian Faith LDi Foundation Inc (LifePlus) (global) 37 Calumet Pkwy F-103 Newnan GA 30263 364175586 501(c)(3) 29232 Education Life Church Inc DBA Highlands Church (global) 433 Canton Road Building 400 Cumming GA 30040 134315342 501(c)(3) 19367 Promotion of Christian Faith Lifesong Church Inc (global) 65 Gilmore Drive Sutton MA 01590 454069650 501(c)(3) 10000 Promotion of Christian Faith Local Church St Pete (global) 4828 Queen St N Saint Petersburg FL 33714 832110578 501(c)(3) 5400 Promotion of Christian Faith Mailbox Club (global) 404 Eager Rd Valdosta GA 31602 237229445 501(c)(3) 100000 Education Media Impact International (global) 1936 Autumn Drive Keller TX 76262 472353723 501(c)(3) 150000 Promotion of Christian Faith Middle East Media (global) 209 E Liberty Dr Wheaton IL 60187 362934532 501(c)(3) 70000 Promotion of Christian Faith Mtelo Ministries (global) 302 W 5th Street San Pedro CA 90731 203620639 501(c)(3) 74568 Poverty Alleviation Musana Community Development Organization (global) 8100 E Arapahoe Road Suite 305 Centennial CO 80112 264198446 501(c)(3) 49456 Poverty Alleviation National Christian Foundation (global) 1150 Sanctuary Pkwy Suite 350 Alpharetta GA 30009 300209280 501(c)(3) 1867552 Promotion of Christian Faith New Braunfels Community Foundation (global) 801 W San Antonio Street New Braunfels TX 78130 455342842 501(c)(3) 146073 Community Development New Heights Middle East Inc (global) 591 Evernia St Apt 1411 West Palm Beach FL 33401 461084981 501(c)(3) 70000 Promotion of Christian Faith OneWay Ministries (global) 495 N Commons Drive Aurora IL 60504 311675712 501(c)(3) 36032 Promotion of Christian Faith Oral Roberts University (global) 7777 S Lewis Ave Tulsa OK 74171 730739626 501(c)(3) 23702110 Education Pioneers Inc (global) 10123 William Carey Dr Orlando FL 32832 521206938 501(c)(3) 626000 Promotion of Christian Faith Practicing the Way (global) 2120 SE Tillamook St Portland OR 97212 862274103 501(c)(3) 250071 Promotion of Christian Faith Praxis Inc (global) 409 West 45th Street 3rd Floor New York NY 10036 450967206 501(c)(3) 150000 Promotion of Christian Faith Prison Fellowship International (global) 20116 Ashbrook Pl Ashburn VA 20147 510247185 501(c)(3) 88949 Poverty Alleviation Project Prevent X Inc (global) 3715 Northside Pkwy NW Suite 1-32 Atlanta GA 30327 814366321 501(c)(3) 59348 Health Pure Desire Ministries International (global) 886 NW Corporate Drive Troutdale OR 97060 208288754 501(c)(3) 56911 Education Radiant Church Tampa (global) 3938 S Dale Mabry Hwy Tampa FL 33611 204170894 501(c)(3) 5021 Promotion of Christian Faith Revelation Media Inc (global) 1901 N Glenville Drive 401 Richardson TX 75081 811676942 501(c)(3) 249998 Promotion of Christian Faith Rhema for the Nations (global) 1200 E Inwood Drive Arlington TX 76010 264300687 501(c)(3) 39431 Promotion of Christian Faith Sagamore Institute Inc 6151 Central Avenue Indianapolis IN 46220 201161578 501(c)(3) 49522 Education Sidney & Helen Correll Ministries Inc (CMM Ministries) (global) 2030 Durand Rd Fort Mill SC 29715 561220026 501(c)(3) 7450 Promotion of Christian Faith Strategic Communications Group (global) 543 Country Club Drive Simi Valley CA 93065 770494520 501(c)(3) 143497 Promotion of Christian Faith TalentED Foundation (global) 900 S Preston Road Suite 50-205 Prosper TX 75078 853795804 501(c)(3) 10755 Health Trinity Forum Inc (global) 1015 18th St NW Suite 201 Washington DC 20036 541612640 501(c)(3) 19469 Culture & the Arts Ukraine Partnership Foundation (UPF) (global) 14027 Willow Breeze Ct Chesterfield MO 63017 274595107 501(c)(3) 250269 Promotion of Christian Faith unfoldingWord (global) 13485 Veterans Way Suite 460 Orlando FL 32827 141888977 501(c)(3) 25000 Promotion of Christian Faith Veritas Forum Inc (global) PO BOX 380807 Cambridge MA 02238 205616941 501(c)(3) 411494 Education Walking the Text (global) 1807 Covey Rise Ct Spring Hill TN 37174 823174462 501(c)(3) 65418 Promotion of Christian Faith Whitinsville Society for Christian Instruction (global) 279 Linwood Ave Whitinsville MA 01588 046004402 501(c)(3) 10000 Education Women Doing Well (global) 5806 Grove Ave 159 Richmond VA 23223 842275141 501(c)(3) 10000 Education Wycliffe Seed Company (global) 220 Westway Pl 100 Arlington TX 76018 338838929 501(c)(3) 10975 Promotion of Christian Faith Young Life (global) 420 N Cascade Ave Colorado Springs CO 80903 840385934 501(c)(3) 5522 Promotion of Christian Faith Youth for Christ International Ministries (global) 7670 S Vaughn Ct Englewood CO 80112 881188718 501(c)(3) 350149 Promotion of Christian Faith Youth for Christ USA Inc (global) 7670 S Vaughn Ct Englewood CO 80112 362193619 501(c)(3) 600000 Promotion of Christian Faith YWAM Ships Orange County DBA YWAM Ships Kona (global) 75-5687 Alii Drive KailuaKona HI 96740 453452689 501(c)(3) 5690 Promotion of Christian Faith 66 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. The organization does not monitor the use of funds granted to organizations in the United States since it grants funds to organizations only if those organizations qualify as exempt from federal income tax under code section 510(c)(3) and therefore are bound to use such funds only for religious, charitable, educational, or other purposes described in that code section. X 6 515634 Market value 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded - The number of contributions represent the number of contributions received, not the number of items donated. Form 990, Part VI, Line 15 The organization does not compensate any officers or key employees. Therefore, these lines were answered no in accordance with the instructions. Form 990, Part VI, Line 3 Delegation of management duties Global Charity Services Inc. provides management and administrative services to International Generosity Foundation Trust (IGFT). All employees are employed by the management company. Robert Collins, who operates as President of IGFT, is employed by and compensated by the management company, his reportable compensation for 2023 was $190,055. Form 990, Part VI, Line 8b Documentation of meetings held by committees of governing body The organization has no committees with authority to act on behalf of the governing body. Therefore, this line was answered no in accordance with the instructions. Form 990, Part VI, Line 11b Review of form 990 by governing body Form 990 is prepared by an independent CPA firm and the Organization's Trustee, IGFT Corporation, and it's President, review and approve the Form 990 prior to filing with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy The organization requires that each officer and board member annually provide a statement disclosing any potential conflicts of interest. The organization's Trustee reviews all statements. Potential conflicts are reviewed by leadership and appropriate action is taken as needed. Form 990, Part VI, Line 19 Required documents available to the public The organization provides, upon request, copies of its conflict of interest policy, governing documents and its financial statements. Form 990, Part XI, Line 9 Other changes in net assets or fund balances S Corp Distribution - 3497000; Pass-through income from S Corp - -28479017; IGF TransAtlantic Limited 1 Lambs Passage London England UK EC1Y8AB 981451076 Donor Advised Fund Sponsor UK 856391 220477 International Generosity Foundation Trust Keystone IP LLC 1901 Ulmerton Road STE 400 Clearwater FL 33762 861225782 Holds Intellectual Property DE 11001280 20041192 INTERNATIONAL GENEROSITY FOUNDATION TRUST IGFT Corporation 1901 Ulmerton Road Ste 400 Clearwater FL 33762 843744053 Grantmaking TX 501(c)(3) 7 NA false Upright Holding Inc 3169 Professional Plaza Suite 2 Germantown TN 38138 823861073 Holding Company DE The UH Voting Trust S Corporation 28479632 51505413 1 true false false false false false false false false false false false false false false false false false false true UpRight Holdings Inc S 3497000 Cash