2026-05-08T11:01:07-05:00 2025-12-31 346565596 ERNST & YOUNG US LLP 155 N WACKER DRIVE CHICAGO IL 60606 990 2025-01-01 956022721 LULU N UPTON CHARITABLE TRUST UPTO 3126306000 PO BOX 803878 CHICAGO IL 60680 THE NORTHERN TRUST COMPANY OFFICER 3126306000 2026-04-01 true JASON BELOT P00183464 3128792000 2026-04-01 2025 2025-03-06 01:10:19Z SAME AS 'C' ABOVE 81227 false X N/A X 1958 CA TO SUPPORT CORNELL UNIVERSITY - ITHACA, NY 1 0 0 0 0 0 0 9421 12288 0 9421 12288 8718 8726 0 3292 3447 0 0 2620 1918 14630 14091 -5209 -1803 221744 219919 0 0 221744 219919 TO SUPPORT CORNELL UNIVERSITY - ITHACA, NY false false 12201 8726 GRANT PAID TO SUPPORTED ORGANIZATION - CORNELL UNIVERSITY 12201 true false false false false false false false false false false false false false false false false false false false false false false false false false false true false false false false false false false false false false false false false false false true false false true 0 0 0 false false false false false false false false false false false false false X 1 0 false false false false false false false true false false false true true true true false true false false false CA IL X X NORTHERN TRUST NA 3126306000 PO BOX 803878 CHICAGO IL 60680 NORTHERN TRUST N A TRUSTEE 1.0 0.0 X 3447 0 0 3447 0 0 false false false 9734 9734 71493 68939 2554 2554 2554 12288 12288 8726 8726 3447 2585 862 1750 875 875 FOREIGN TAX ON INVESTMENT 153 153 IL AG FEE 15 15 14091 12201 1890 0 9527 19372 212217 200547 221744 219919 0 0 X 221744 219919 221744 219919 221744 219919 X -1803 -22 X false false false X X 1 CORNELL UNIVERSITY 150532082 2 true 8726 0 1 8726 0 true false false false false false false false false false false true false false false false true false true X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 PART IV, SECTION D, LINE 2 & 3 LINES 2 AND 3 OF SECTION D OF PART IV OF THIS SCHEDULE A ARE DESIGNED TO ELICIT CONFIRMATION THAT THE SUPPORTING ORGANIZATION SATISFIES THE TWO ELEMENTS OF THE "RESPONSIVENESS TEST," i.e., THAT THE TRUSTEES OF THE SUPPORTING ORGANIZATION AND ITS SUPPORTED CHARITY(IES) HAVE A CLOSE AND CONTINUOUS RELATIONSHIP (TREASURY REGULATION SECTION 1.509(a)-4(i)(3)(ii), AND THAT, AS A RESULT OF PART V SEE ATTACHED PART IV, SECTION D, LINE 2 & 3 THE SUPPORTED CHARITY(IES) HAVE A SIGNIFICANT VOICE IN THE OPERATION OF THE SUPPORTING ORGANIZATION (TREASURY REGULATION SECTION 1.509(a)-4(i)(3)(iii)). WE BELIEVE THIS ORGANIZATION MEETS THE RESPONSIVENESS TEST DESCRIBED UNDER TREASURY REGULATION SECTION 1.509(a)-4(i)(3). THE LULU N. UPTON CHARITABLE TRUST ("THE TRUST") IS A SUPPORTING ORGANIZATION DESCRIBED IN IRC SECTION 501(c)(3). IT PART IV, SECTION D, LINE 2 & 3 IS A TRUST AND WAS CREATED IN 1958 FOR THE BENEFIT OF CORNELL UNIVERSITY SPECIFICALLY FOR THE DEPARTMENT OF ENGINEERING MATERIAL & AUTOMATIVE ENGINEERING IN THE SIBLEY SCHOOL OF MECHANICAL ENGINEERING. TO BE USED FOR EQUIPMENT AND/OR SALARIES OF STAFF TO CARRY ON RESEARCH IN THE ABOVE DEPARTMENTS. THE UNIVERSITY IS DESCRIBED IN SECTION 509(a)(1) AND IS THE SOLE BENEFICIARY UNDER PART IV, SECTION D, LINE 2 & 3 THIS TRUST. ALL OF THE NET INCOME IS DISTRIBUTED TO THE UNIVERSITY ANNUALLY. THE NORTHERN TRUST COMPANY ("TRUSTEE"), A BANK, IS THE SOLE SUCCESSOR TRUSTEE OF THE TRUST. REPRESENTATIVES OF THE TRUSTEE AND AN OFFICER OF THE UNIVERSITY HAVE ANNUAL CONFERENCE CALLS DURING WHICH THEY DISCUSS THE TRUSTEE'S INVESTMENT PERFORMANCE AND POLICIES. THE OFFICER OF THE UNIVERSITY IS GIVEN THE OPPORTUNITY TO PART IV, SECTION D, LINE 2 & 3 ASK QUESTIONS REGARDING THE INVESTMENTS AND DISTRIBUTIONS. THE TERMS OF THE DISTRIBUTIONS ARE DETERMINATED BY THE TRUST DOCUMENT. THE TRUSTEE COMMUNICATES REGULARLY WITH THE UNIVERSITY REGARDING INVESTMENTS. NORTHERN TRUST PROVIDES THE OFFICER OF THE UNIVERSITY WITH MONTHLY INVESTMENT STATEMENTS AND THE INFORMATION REQUIRED UNDER TREASURY REGULATION SECTION 1.509(a)-4(i)(2). PART V THE LULU N. UPTON CHARITABLE TRUST ("THE TRUST") FULFILLS THE INTEGRAL PART TEST OF TREASURY REGULATION SECTION 1.509(a)-4(i)(5)(i)(B), WHICH PROVIDES THAT CERTAIN OLD SUPPORTING ORGANIZATIONS THAT MEET THE REQUIREMENTS OF TREASURY REGULATION SECTION 1.509(a)-4(i)(9), ARE NOT REQUIRED TO MEET EITHER THE DISTRIBUTION REQUIREMENT OR THE ATTENTIVENESS REQUIREMENT. THE PART V TRUST WAS CREATED AND IRREVOCABLE IN 1958 AND HAS BEEN DEDICATED TO MAKING DISTRIBUTIONS OF ALL OF ITS NET INCOME TO CORNELL UNIVERSITY, A CHARITABLE ORGANIZATION DESCRIBED UNDER 509(a)(1). PART V FOR THIS REASON, THE TRUST MEETS THE FIVE REQUIREMENTS OF TREASURY REGULATION SECTION 1.509(a)-4(i)(9) 1. THE TRUST IS WHOLLY CHARITABLE AND BENEFITS ONLY A QUALIFIED CHARITY AND WOULD HAVE QUALIFIED FOR AN ESTATE TAX CHARITABLE DEDUCTION. 2. THE TRUST WAS CREATED AND IRREVOCABLE IN 1958, PRIOR TO NOVEMBER 20, 1970. 3. THE TRUST MUST DISTRIBUTE ALL NET INCOME TO THE UNIVERSITY ANNUALLY. PART V 4. THE TRUSTEE DOES NOT HAVE DISCRETION TO CHOOSE ANOTHER SUPPORTED CHARITY. THE AMOUNTS DISTRIBUTED TO THE CHARITY ARE FIXED AND NOT SUBJECT TO FIDUCIARY DISCRETION. 5. NORTHERN IS THE SOLE SUCCESSOR TRUSTEE OF THE TRUST AND IS NOT A DISQUALIFIED PERSON WITHIN THE MEANING OF CODE SECTION 4946(a) (OTHER THAN BY VIRTUE OF ITS STATUS AS A TRUSTEE). true CORNELL UNIVERSITY 341 PINE TREE ROAD ITHACA NY 148502820 150532082 501(c)(3) 8726 GENERAL SUPPORT EXPLANATION FOR FORM 990, SCHEDULE I, PART 1, LINE 2 MEETINGS AT LEAST ANNUALLY WITH SUPPORTED ORGANIZATION EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8b NOT APPLICABLE FORM 990, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEW A COPY OF FORM 990 IS SENT TO THE TRUSTEE FOR REVIEW AND COMMENTS EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 12c ANNUAL ACKNOWLEDGEMENT BY TRUSTEE FORM 990, PAGE 6, PART VI, LINE 19 AVAILABLE UPON REQUEST EXPLANATION FOR FORM 990, PART XI, LINE 9 2024 transactions posted in 2025 - $27, 2025 transactions posted in 2026 - ($50), rounding adjustment - $1 CORNELL UNIVERSITY 341 PINE TREE ROAD ITHACA NY 148502820 150532082 SCHOOL NY 501(c)(3) 2 N/A false false true false false false false false false false false false false false false false false false false false