Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2011
Open to Public Inspection
Name of the organization
DIGITAL ARTS FOUNDATION
Employer identification number
68-0551584
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the the supported organization?
................
11g(i)
(ii)
a family member of a person described in (i) above?
......................
11g(ii)
(iii)
a 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of support?
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2011
Schedule A (Form 990 or 990-EZ) 2011
Page 2
Part II
Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
79,194
150,939
69,867
119,060
45,600
464,660
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3..
79,194
150,939
69,867
119,060
45,600
464,660
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
417,584
6
Public Support. Subtract line 5 from line 4.
47,076
Section B. Total Support
Calendar year(or fiscal year beginning in)
(a) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(f) Total
7
Amounts from line 4..
79,194
150,939
69,867
119,060
45,600
464,660
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
0
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
11
Total support (Add lines 7 through 10).
464,660
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
13
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here..........................................
Section C. Computation of Public Support Percentage
14
Public Support Percentage for 2010 (line 6 column (f) divided by line 11 column (f))
.........
14
10.130 %
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
10.060 %
16a
33 1/3% support test—2011.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
......................
b
33 1/3% support test—2010.
If the organization did not check the box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2011.
If the organization did not check a box on line 13, 16a, or 16b and line 14
is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported
organization
..................................................
b
10%-facts-and-circumstances test—2010.
If the organization did not check a box on line 13, 16a, 16b, or 17a and line
15 is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported organization
..............................................
18
Private Foundation
If the organization did not check a box on line 13, 16a, 16b, 17a or 17b, check this box and see
instructions
...................................................
Schedule A (Form 990 or 990-EZ) 2011
Schedule A (Form 990 or 990-EZ) 2011
Page 3
Part III
Support Schedule for Organizations Described in IRC 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public Support (Subtract line 7c from line 6.)
0
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(f) Total
9
Amounts from line 6...
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
13
Total support (Add lines 9, 10c, 11 and 12.).
14
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public Support Percentage for 2011 (line 8 column (f) divided by line 13 column (f))
.........
15
0 %
16
Public support percentage from 2010 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2011 (line 10c column (f) divided by line 13 column (f))
......
17
0 %
18
Investment income percentage from 2010 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2011.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3% and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
..........
b
33 1/3% support tests—2010.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
....
20
Private Foundation
If the organization did not check a box on line 14, 19a or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2011
Schedule A (Form 990 or 990-EZ) 2011
Page 4
Part IV
Supplemental Information.
Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
PT II LINE 17A: THE DIGITAL ARTS FOUNDATION SHOULD NOT BE TAXED AS A PRIVATE FOUNDATION FOR THE; PT II LINE 17A: REASONS EXPRESSED BELOW. IT IS RUN BY A BOARD OF DIRECTORS THAT IS INDEPENDENT OF; PT II LINE 17A: THE MAJOR FUNDRAISER, AND IT IS NOT THE SORT OF ORGANIZATION THAT MEMBERS OF THE; PT II LINE 17A: GENERAL PUBLIC WOULD READILY MAKE CONTRIBUTIONS TO.; PT II LINE 17A: 1. THE BOARD OF DIRECTORS IS UNRELATED TO MICHAEL STRANAHAN, THE DIGITAL ARTS; PT II LINE 17A: FOUNDATIONS' MAJOR CONTRIBUTOR, AND IS THEREFORE INDEPENDENT OF HIM.; PT II LINE 17A: 2. THE NATURE OF THE ORGANIZATION IS THAT IT RECEIVES IT CONTRIBUTIONS FROM; PT II LINE 17A: FOUNDATIONS AND A FEW WEALTHY INDIVIDUALS.; PT II LINE 17A: 3. THE MAJOR DONOR, MICHAEL STRANAHAN, IS NOT ON THE BOARD OF DIRECTORS.; PT II LINE 17A: 4. AN ANNUAL CAMPAIGN IS UNREALISTIC FOR THIS ORGANIZATION.; PT II LINE 17A: 5. THE ACTIVITIES OF THE ORGANIZATION ARE AS DESCRIBED BELOW; THIS IS REPEATED; PT II LINE 17A: VERBATIM FROM THE STATEMENT OF ACTIVITIES WHICH WAS ATTACHED TO THE IRS; PT II LINE 17A: FORM 1023 APPLICATION FOR TAX EXEMPT STATUS.; PT II LINE 17A: THE DIGITAL ARTS FOUNDATION (DAF) HAS A TWO-FOLD MISSION: TO PROVIDE; PT II LINE 17A: DIGITAL PHOTOGRAPHY PROJECTS WHICH OTHERWISE LACK COMMERCIAL APPEAL; PT II LINE 17A: AND WOULD NOT BE FUNDED BY TRADITIONAL FILM PRODUCTION SOURCES.; PT II LINE 17A: EDUCATION MISSION: DAF PROVIDES A LABORATORY WITH PERSONAL COMPUTERS,; PT II LINE 17A: SCANNERS, AND PRINTERS CAPABLE OF PRODUCING STATE-OF-THE ART PHOTOGRAPHIC; PT II LINE 17A: REPRODUCTIONS OF ARTWORK. THE TECHNOLOGY CAN BE USED TO FAITHFULLY; PT II LINE 17A: REPRODUCE AND ARCHIVE FINE ART PAINTINGS, HISTORICAL PHOTOGRAPHS, AND; PT II LINE 17A: OTHER DOCUMENTS. DAF EFFECTIVELY SUBSIDIZES THE COST TO TRAIN STUDENTS,; PT II LINE 17A: PHOTOGRAPHERS AND ARTISTS TO LEARN THIS NEW TECHNOLOGY.; PT II LINE 17A: PRODUCTION GRANTS: DAF ALSO PROVIDES GRANTS TO PHOTOGRAPHERS AND; PT II LINE 17A: ARTISTS TO PRODUCE DIGITAL PHOTOGRAPHS AND ARTWORK AND TO ARCHIVE; PT II LINE 17A: IMPORTANT WORKS OF ART AND SIGNIFICANT HISTORICAL PHOTOGRAPHS. A; PT II LINE 17A: CONDITION OF FUNDING WILL BE THAT THE PROJECTS LACK COMMERCIAL MERIT AND; PT II LINE 17A: WOULD NOT TYPICALLY GARNER COMMERCIAL SUPPORT; THEREFORE, THE PROJECTS; PT II LINE 17A: WOULD NOT BE CREATED BUT FOR FUNDING PROVIDED BY THE APPLICANT. NO; PT II LINE 17A: DIRECTORS, OFFICERS OR EMPLOYEES OF DAF ARE ELIGIBLE FOR PRODUCTION; PT II LINE 17A: GRANTS. GRANT RECIPIENTS RETAIN OWNERSHIP OF ALL WORKS PRODUCED WITH; PT II LINE 17A: GRANTS FROM DAF, SUBJECT TO OTHER COPYRIGHT RESTRICTIONS WHICH MAY APPLY.; PT II LINE 17A: CHARLES ABBOTT, DAF'S EXECUTIVE DIRECTOR, HAS TRAVELED AND WORKED; PT II LINE 17A: EXTENSIVELY IN RUSSIA. HE HAS PHOTOGRAPHED IMPORTANT WORKS OF ART AT; PT II LINE 17A: THE DOSTOEVSKY MUSEUM IN ST. PETERSBURG, WHICH WERE THEN PRINTED OUT; PT II LINE 17A: IN DIGITAL PHOTOGRAPHS. DAF ANTICIPATES THAT A SIGNIFICANT PORTION OF BOTH; PT II LINE 17A: OF ITS MISSIONS WILL BE CONDUCTED IN RUSSIA.; PT II LINE 17A: 6. THE OFFICIAL ADDRESS OF THE DOSTOEVSKY MUSEUM IS:; PT II LINE 17A: F.M. DOSTOEVSKY LITERARY-MEMORIAL MUSEUM; PT II LINE 17A: RUSSIA, 191002 SAINT PETERSBURG, KUZNECHNY LANE 5/2 PH. +7-812-571-4031; PT II LINE 17A: HERE IS A LINK TO THE GENERAL INFORMATION SECTION OF THEIR SITE:; PT II LINE 17A: HTTP://ENG.MD.SPB.RU/MUSEUM/GENERAL_INFORMATION/; PT II LINE 17A: 7. THE DIGITAL ARTS FOUNDATION HAS ONE FULL TIME EMPLOYEE, CHARLES ABBOTT.; PT II LINE 17A: HE IS A VERY CREATIVE INDIVIDUAL, AND PRODUCES EXQUISITE DIGITAL; PT II LINE 17A: PHOTOGRAPHY. HE ALSO MAKES VERY FAITHFUL DIGITAL REPRODUCTIONS OF HISTORIC; PT II LINE 17A: PAINTINGS. HE SPENDS MUCH OF HIS TIME DOING THIS WORK AT THE DOSTOEVSKY; PT II LINE 17A: MUSEUM IN ST. PETERSBURG, RUSSIA. HE LACKS THE TIME TO FUNDRAISE.; PT II LINE 17A: IN ADDITION, THE GENERAL PUBLIC IS UNLIKELY TO CONTRIBUTE TO AN ORGANIZATION; PT II LINE 17A: OF THIS TYPE, SINCE IT DOES NOT PROVIDE SERVICES TO THE MASS GENERAL PUBLIC,; PT II LINE 17A: AND BECAUSE ITS ACTIVITIES HAVE LIMITED APPEAL TO THE GENERAL PUBLIC.; PT II LINE 17A: HOWEVER, ACTIVITIES CONDUCTED BY THE DIGITAL ARTS FOUNDATION INCLUDING ITS; PT II LINE 17A: DIGITAL PHOTOGRAPHY EDUCATIONAL CLASSES ARE AVAILABLE AND OPEN TO ALL GENERAL PUBLIC.; PT II LINE 17A: THEREFORE PLEASE ACCEPT THIS EXPLANATION OF THE ACTIVITIES OF THE DIGITAL ARTS; PT II LINE 17A: FOUNDATION, AND CONTINUE TO RECOGNIZE IT AS A PUBLIC CHARITY. IF YOU HAVE; PT II LINE 17A: ADDITIONAL QUESTIONS, PLEASE CONTACT KEN RANSFORD, ESQ., CPA, AT 970-927-1200,; PT II LINE 17A: KENRANSFORD@COMCAST.NET. THANK YOU FOR YOUR ASSISTANCE IN THIS MATTER.; PT II LINE 17A:;
Explanation
Schedule A (Form 990 or 990-EZ) 2011
Additional Data
Software ID:
11000175
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2011
Open to Public Inspection
Name of the organization
DIGITAL ARTS FOUNDATION
Employer identification number
68-0551584
Identifier
Return Reference
Explanation
Form 990EZ, Part I, Line 16
AUTOMOBILE EXPENSE BANK SERVICE CHARGES 758. BOOKS, DUES AND SUBSCRIPTIONS 322. COMPUTER SOFTWARE 265. RUSSIA OCCUPANCY EXPENSES 18950. DEPRECIATION 10783. INTEREST EXPENSE 1053. INSURANCE 2550. LICENSES AND PERMITS 10. MEALS OFFICE SUPPLIES 821. PROGRAM EXPENSE 84. SUPPLIES TELEPHONE AND CABLE 4200. TRAVEL EXPENSE 856. VIDEO TRAVEL TO RUSSIA RUSSIA RENT EXPENSE MISCELLANEOUS RUSSIA EXPENSES CAR RENTAL IN RUSSIA VIDEO AND LIGHTING EQUIPMENT
Form 990EZ, Part II, Line 24
AUDIO EQUIPMENT (NET OF ACCUM. DEPR.) 2614. 1569. COMPUTER EQUIPMENT (NET OF ACCUM. DEPR.) 13892. 10364. VIDEO EQUIPMENT (NET OF ACCUM. DEPR.) 16566. 10356.