Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
| (A)
THE HANS FOUNDATION |
000000000 | 7 | Yes | 627,444 | 0 | |
| (B)
FOUNDATION FOR REVITALIZATION OF LOCAL HEALTH TRADITIONS |
000000000 | 3 | No | 124,032 | 0 | |
| (C)
HANS CULTURAL CENTRE |
000000000 | 3 | No | 638,885 | 0 | |
| (D)
HUMANA PEOPLE TO PEOPLE INDIA |
000000000 | 7 | No | 1,796,933 | 0 | |
| (E)
AMERICARES FOUNDATION INC |
061008595 | 7 | No | 790,146 | 0 | |
| (F)
KEYSTONE HUMAN SERVICES INTERNATIONAL |
251813977 | 7 | No | 1,281,883 | 0 | |
| (G)
AROGYA WORLD |
272091051 | 7 | No | 75,610 | 0 | |
| (H)
AMERICAN INDIA FOUNDATION |
134159765 | 7 | No | 1,168,309 | 0 | |
| (I)
THE GLOBAL DEVELOPMENT INCUBATOR INC |
141945286 | 7 | No | 1,648,846 | 0 | |
| (J)
SWAMI VIVEKANAND HEALTH MISSION SOCIETY |
000000000 | 7 | No | 2,047,516 | 0 | |
| (K)
LORDS EDUCATION AND HEALTH SOCIETY |
000000000 | 7 | No | 772,474 | 0 | |
| (L)
MUSEUM OF ART & PHOTOGRAPHY |
000000000 | 7 | No | 2,500,000 | 0 | |
| (M)
THE WILDLIFE CONSERVATION SOCIETY |
131740011 | 7 | No | 435,000 | 0 | |
| (N)
CHILD RIGHTS AND YOU AMERICA INC (CRY AMERICA) |
020659244 | 7 | No | 70,000 | 0 | |
| (O)
THE BANYAN |
000000000 | 3 | No | 144,443 | 0 | |
| (P)
MASOOM CHARITABLE TRUST |
000000000 | 3 | No | 20,901 | 0 | |
| (Q)
HIMMOTTHAN SOCIETY |
000000000 | 7 | No | 53,267 | 0 | |
| (R)
RAPHAEL RYDER CHESHIRE INTERNATIONAL CENTRE |
000000000 | 2 | No | 102,503 | 0 | |
| (S)
ASHADEEP |
000000000 | 7 | No | 58,000 | 0 | |
| (T)
CHILD IN NEED INSTITUTE (CINI) |
000000000 | 7 | No | 64,683 | 0 | |
| (U)
ASHA KA JHARNA |
000000000 | 2 | No | 127,765 | 0 | |
| (V)
ASHISH FOUNDATION FOR DIFFERENTLY ABLED |
000000000 | 2 | No | 77,034 | 0 | |
| (W)
DOON UNIVERSITY |
000000000 | 7 | No | 22,583 | 0 | |
| (X)
BHAVISHYA BHARAT |
000000000 | 7 | No | 36,854 | 0 | |
| (Y)
SWAYAMKRUSHI |
000000000 | 7 | No | 13,070 | 0 | |
| (Z)
CHESHIRE HOME INDIA DELHI UNIT |
000000000 | 7 | No | 17,396 | 0 | |
| (AA)
NOIDA DEAF SOCIETY |
000000000 | 7 | No | 4,310 | 0 | |
| (AB)
CARE INDIA MEDICAL SOCIETY |
000000000 | 3 | No | 329,862 | 0 | |
| (AC)
BAIF Development Research Foundation |
000000000 | 7 | No | 7,471 | 0 | |
| (AD)
Sabuj Sangha |
000000000 | 7 | No | 19,464 | 0 | |
| (AE)
Sarthak Educational Trust |
000000000 | 7 | No | 19,058 | 0 | |
| (AF)
HelpAge India |
000000000 | 7 | No | 119,394 | 0 | |
| (AG)
Santhananda Mutt Rishijnana Sadhanalayam |
000000000 | 7 | No | 115,516 | 0 | |
| (AH)
Mariasadanam |
000000000 | 7 | No | 86,254 | 0 | |
| (AI)
Gramin Adiwasi Samaj Vikas Sansthan |
000000000 | 7 | No | 25,881 | 0 | |
| (AJ)
Gramin Vikas Vigyan Samiti (GRAVIS) |
000000000 | 7 | No | 90,122 | 0 | |
| (AK)
The University of Trans Disciplinary Health Sciences and Technology |
000000000 | 2 | No | 500,000 | 0 | |
| (AL)
Kailash Satyarthi Children's Foundation |
000000000 | 7 | No | 76,475 | 0 | |
| (AM)
Rural Development Council |
000000000 | 7 | No | 77,077 | 0 | |
| (AN)
Tata Institute of Social Sciences (TISS) |
000000000 | 2 | No | 42,403 | 0 | |
| (AO)
Hyderabad Eye Institute |
000000000 | 3 | No | 86,870 | 0 | |
| (AP)
The Akshayapatra Foundation |
000000000 | 7 | No | 156,676 | 0 | |
| (AQ)
Wockhardt Foundation |
000000000 | 7 | No | 257,616 | 0 | |
| (AR)
Saksham |
000000000 | 2 | No | 141,496 | 0 | |
| (AS)
Naman Seva Samiti |
000000000 | 7 | No | 4,107 | 0 | |
| (AT)
Foundation For Excellence |
000000000 | 7 | No | 11,897 | 0 | |
| (AU)
Purvanchal Gramin Seva Samiti |
000000000 | 7 | No | 58,721 | 0 | |
| (AV)
Rural Development and Improvement (RUDIM) Society |
000000000 | 7 | No | 296,770 | 0 | |
| (AW)
Health and Education for All (HEAL) |
000000000 | 7 | No | 51,095 | 0 | |
| (AX)
Motherland Pictures LLC |
000000000 | 7 | No | 50,000 | 0 | |
| (AY)
The New England Center for Children |
042708762 | 7 | No | 61,000 | 0 | |
| (AZ)
The Nature Conservancy |
530242652 | 7 | No | 140,229 | 0 | |
| (BA)
Rocky Mountain Institute (RMI) |
742244146 | 7 | No | 218,970 | 0 | |
| (BB)
citiesRISE |
842469894 | 7 | No | 40,000 | 0 | |
| (BC)
India Philanthropy Alliance Association |
921551709 | 7 | No | 275,000 | 0 | |
|
Total 55
|
18,079,311 | 0 | ||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 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 | ||||||
| 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) .. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | ||||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (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.) | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (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 on 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 VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
|||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2023 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2023 |
(iii) Distributable Amount for 2023 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2023 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI).
See instructions. |
||||
| 3 Excess distributions carryover, if any, to 2023: | ||||
| a From 2018....... | ||||
| b From 2019....... | ||||
| c From 2020....... | ||||
| d From 2021....... | ||||
| e From 2022....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2023 distributable amount | ||||
|
i
Carryover from 2018 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2023 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2023 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2023, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
6
Remaining underdistributions for 2023. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
7 Excess distributions carryover to 2024. Add lines 3j and 4c. |
||||
| 8 Breakdown of line 7: | ||||
| a Excess from 2019..... | ||||
| b Excess from 2020..... | ||||
| c Excess from 2021..... | ||||
| d Excess from 2022..... | ||||
| e Excess from 2023..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| Schedule A, Part IV, Section A, Line 1 Supported Orgs Listed By Name | RURAL INDIA SUPPORTING TRUST'S (RIST'S) AMENDED AND RESTATED TRUST AGREEMENT (THE "TRUST AGREEMENT") DESIGNATES SUPPORTED ORGANIZATIONS BOTH BY NAME AND BY CLASS, WHICH CLASS INCLUDES ONLY CHARITIES PURSUING A PARTICULAR CHARITABLE PURPOSE, WHICH PURPOSE IS RELATED TO THE NAMED SUPPORTED ORGANIZATIONS. PURSUANT TO THE TRUST AGREEMENT, RIST IS A CHARITABLE ORGANIZATION WITHIN THE MEANING OF SECTION 501(C)(3) OF THE CODE AND A SUPPORTING ORGANIZATION WITHIN THE MEANING OF SECTION 509(A)(3) OF THE CODE, CONTROLLED BY THE HANS FOUNDATION WITHIN THE MEANING OF SECTION 509(A)(3)(B)(I) OF THE CODE, AND RIST IS ORGANIZED AND OPERATED EXCLUSIVELY FOR THE BENEFIT OF THE HANS FOUNDATION (THE "CONTROLLING CHARITY") AND, AS A DESIGNATED CLASS, THOSE ORGANIZATIONS THAT WOULD QUALIFY AS TAX-EXEMPT PUBLICLY SUPPORTED ORGANIZATIONS DESCRIBED IN SECTION 509(A)(1) OR 509(A)(2) OF THE CODE THE BENEFITS TO WHICH CARRY OUT THE PURPOSES OF THE CONTROLLING CHARITY AND THAT ARE ORGANIZED AND OPERATED TO ADVANCE PUBLIC HEALTH, EDUCATION OR ECONOMIC OPPORTUNITY IN INDIA (THE "CHARITABLE CLASS"). |
| Schedule A, Part IV, Section A, Line 2 Supported Org. Without IRS Status 509(a)1 or (2) | RIST HAS AN ONGOING RELATIONSHIP WITH EACH OF ITS SUPPORTED ORGANIZATIONS AND REGULARLY REVIEWS THE CHARITABLE ACTIVITIES, FINANCES (INCLUDING SOURCES OF INCOME) AND OPERATIONS OF ITS SUPPORTED ORGANIZATIONS IN COMPLIANCE WITH GUIDANCE ISSUED BY THE IRS. RIST ENGAGED INDEPENDENT LEGAL COUNSEL TO REVIEW THE ABILITY OF EACH SUPPORTED ORGANIZATION TO QUALIFY AS A PUBLICLY SUPPORTED CHARITY UNDER THE CODE AND IRS PROCEDURES. RIST, WITH THE ASSISTANCE OF INDEPENDENT LEGAL COUNSEL, HAS MADE A GOOD FAITH DETERMINATION THAT THE HANS FOUNDATION COULD QUALIFY AS A PUBLICLY SUPPORTED ORGANIZATION DESCRIBED IN CODE SECTION 509(A)(1) BASED ON THE PUBLIC SUPPORT THAT IT RECEIVES AND ADDITIONAL FACTS AND CIRCUMSTANCES, INCLUDING CARRYING ON CHARITABLE ACTIVITIES DESIGNED TO ATTRACT ADDITIONAL PUBLIC SUPPORT, MAINTAINING A REPRESENTATIVE GOVERNING BODY, AND PROVIDING FACILITIES AND SERVICES DIRECTLY FOR THE BENEFIT OF THE GENERAL PUBLIC. IN 2023, RIST CONTINUED TO IMPLEMENT EQUIVALENCY DETERMINATIONS FOR PAST GRANTEES AND TO EVALUATE NEW PROPOSED CLASS MEMBERS. MANY OF RIST'S SUPPORTED ORGANIZATIONS QUALIFY AS THE EQUIVALENT OF A U.S. SCHOOL OR HOSPITAL, AND THE REMAINDER MUST EACH QUALIFY AS THE EQUIVALENT OF A U.S. PUBLICLY SUPPORTED CHARITY. UPON A DETERMINATION FROM INDEPENDENT LEGAL COUNSEL THAT A GRANTEE QUALIFIES AS THE FUNCTIONAL EQUIVALENT OF A U.S. PUBLIC CHARITY DESCRIBED UNDER SECTION 509(A)(1) OR 509(A)(2) OF THE CODE, SUCH GRANTEE IS SUBMITTED FOR FURTHER REVIEW AND APPROVAL BY RIST'S BOARD OF DIRECTORS AS AN ORGANIZATION ELIGIBLE TO BE INCLUDED IN THE CHARITABLE CLASS DESCRIBED IN RIST'S TRUST AGREEMENT. |
| Schedule A, Part IV, Section A, Line 4b Org. Had Ultimate Control In Making Grants To Foreign Org. | RIST DOES NOT ACCEPT FUNDS THAT ARE EARMAKED FOR A PARTICULAR GRANTEE. RIST'S GOVERNING BODY, A BOARD OF DIRECTORS (THE "BOARD"), HAS ULTIMATE CONTROL AND DISCRETION IN DECIDING WHETHER TO MAKE GRANTS TO ANY FOREIGN ORGANIZATIONS INCLUDED IN THE CHARITABLE CLASS. INCLUSION IN THE CHARITABLE CLASS DOES NOT GUARANTEE SUPPORT FROM RIST. THE BOARD DETERMINES ALLOCATIONS OF GRANTS FROM RIST IN TOTAL AND AMONG RIST'S VARIOUS SUPPORTED ORGANIZATIONS. THE BOARD WILL ONLY APPROVE FOREIGN ORGANIZATIONS TO BE INCLUDED IN THE CHARITABLE CLASS BASED UPON A DETERMINATION FROM INDEPENDENT LEGAL COUNSEL, AND ACCOMPANYING LEGAL OPINION, THAT SUCH FOREIGN ORGANIZATION COULD QUALIFY AS THE FUNCTIONAL EQUIVALENT OF A U.S. PUBLIC CHARITY DESCRIBED UNDER SECTION 509(A)(1) OR 509(A)(2) OF THE CODE. RIST MAINTAINS AN ONGOING RELATIONSHIP WITH ITS FOREIGN SUPPORTED ORGANIZATIONS TO ENSURE FUNDS ARE USED FOR CHARITABLE PURPOSES DESCRIBED IN SECTION 170(C)(2)(B) OF THE CODE. |
| Schedule A, Part IV, Section A, Line 4c Org. Had Ultimate Control In Making Grants To Foreign Org. | RIST ENGAGES THE HANS FOUNDATION ("THF") AS A LOCAL SUPERVISING ENTITY TO ENSURE THAT ALL FINANCIAL SUPPORT PROVIDED BY RIST TO FOREIGN SUPPORTED ORGANIZATIONS IN INDIA IS USED EXCLUSIVELY FOR CHARITABLE PURPOSES. THF STAFF VISIT BOTH GRANTEES' ADMINISTRATIVE OFFICES AND PROJECTS THAT RIST FUNDS AT THE FIELD LEVEL. THF ALSO PRODUCES SITE VISIT REPORTS FOCUSED ON PROGRAMMATIC PROGRESS, INCLUDING EVALUATING PROJECT ACCOMPLISHMENTS AGAINST STATED OUTCOMES AS SET BY RIST. RIST ALSO ITSELF REVIEWS EACH GRANTEE'S FINANCIALS RELATED TO FUNDS RECEIVED FROM RIST AND ENSURES THAT EACH GRANTEE HAS SYSTEMS TO ACCURATELY TRACK RIST FUNDS. IN ADDITION TO VISITS BY THF STAFF, RIST ALSO CONDUCTS PERIODIC VISITS TO INDIA DURING WHICH RIST STAFF VISIT THE OFFICES OF THF AND OTHER GRANTEES. RIST ALWAYS USES A GRANT AGREEMENT REQUIRING A GRANTEE TO REPRESENT THAT: ALL INFORMATION SUBMITTED TO RIST IS COMPLETE AND ACCURATE; THAT GRANTEE IS ORGANIZED AND OPERATED EXCLUSIVELY FOR CHARITABLE PURPOSES WITHIN THE MEANING OF SECTION 501(C)(3) OF THE CODE; AND THE GRANTEE'S PUBLIC SUPPORT PERCENTAGE, CALCULATED FOR PURPOSES OF THE LEGAL OPINION PREPARED BY INDEPENDENT LEGAL COUNSEL, IS ACCURATE. THE GRANT AGREEMENT REQUIRES EACH GRANTEE TO: USE GRANT FUNDS RECEIVED FROM RIST ONLY FOR CHARITABLE PURPOSES DESCRIBED IN SECTION 170(C)(2)(B) OF THE CODE AND RETURN FUNDS NOT SO USED TO RIST; AGREE TO BE RESPONSIVE TO RIST AND THF AND ACCEPT THE DIRECTION OF THF AS THE AGENT USED BY RIST TO MONITOR AND EVALUATE THE GRANTEE'S PROJECT; AND SUBMIT PROGRESS REPORTS, WHICH SHALL INCLUDE UPDATES ON THE GRANTEE'S PROGRESS MADE TOWARD THE CHARITABLE MILESTONES IDENTIFIED IN THE PROJECT PROPOSAL. |
| Schedule A, Part IV, Section A, Line 5a Added, Substituted, or Removed Sup. Org. | IN FURTHERANCE OF RIST'S CHARITABLE PURPOSES, IN CALENDAR YEAR 2023 THE FOLLOWING ORGANIZATIONS WERE CONFIRMED BY THE BOARD AS ELIGIBLE TO BE INCLUDED IN THE CHARITABLE CLASS, AS DESCRIBED IN THE TRUST AGREEMENT, IN ADDITION TO THE CONTROLLING CHARITY AND CERTAIN EXISTING CLASS MEMBERS: Tata Institute of Social Sciences (TISS) Hyderabad Eye Institute The Akshayapatra Foundation Wockhardt Foundation Saksham Naman Seva Samiti Foundation For Excellence Purvanchal Gramin Seva Samiti Rural Development and Improvement (RUDIM) Society Health and Education for All (HEAL) Motherland Pictures LLC The New England Center for Children (EIN: 04-278762) The Nature Conservancy (EIN: 53-0242652) Rocky Mountain Institute (RMI) (EIN: 74-2244146) citiesRISE (EIN: 84-2469894) India Philanthropy Alliance Association (EIN: 92-1551709) SECTIONS 2.3 AND 3.2 OF THE TRUST AGREEMENT ALLOW RIST'S TRUSTEE TO ADD OR REMOVE ORGANIZATIONS FROM THE CHARITABLE CLASS, AND SECTION 4.2 OF THE TRUST AGREEMENT PROVIDES THAT THE BOARD HAS "COMPLETE AUTHORITY TO MAKE GRANTS, DIRECTLY OR INDIRECTLY, TO OR FOR THE BENEFIT OF" THE CHARITABLE CLASS. EACH ORGANIZATION ADDED TO THE CHARITABLE CLASS WAS APPROVED BY UNANIMOUS WRITTEN CONSENT OF THE BOARD. RIST CONTINUES TO ADD ORGANIZATIONS TO THE CHARITABLE CLASS BASED ON A GOOD FAITH DETERMINATION, MADE WITH THE ASSISTANCE OF INDEPENDENT LEGAL COUNSEL AND A LEGAL OPINION FROM SUCH COUNSEL, THAT SUCH ADDITIONAL ORGANIZATION QUALIFIES AS THE FUNCTIONAL EQUIVALENT OF A U.S. ORGANIZATION DESCRIBED IN SECTION 501(C)(3) AND SECTION 509(A)(1) OR 509(A)(2). IN SECTION 501(C)(3) AND SECTION 509(A)(1) OR 509(A)(2). EACH ORGANIZATION ADDED TO THE CHARITABLE CLASS AND NAMED IN THE RESPONSE TO LINE 5A ABOVE WAS ALREADY PART OF THE BROADLY DESCRIBED CHARITABLE CLASS DESIGNATED IN THE TRUST AGREEMENT. |
| Schedule A, Part IV, Section B, Line 2 Benefit Of Supp. Org. Other Than The One Operating The Org. | PURSUANT TO SECTION 2.4 OF THE TRUST AGREEMENT, RIST IS ORGANIZED AND OPERATED EXCLUSIVELY FOR THE BENEFIT OF THE CONTROLLING CHARITY, AND, AS A DESIGNATED CLASS, THOSE ORGANIZATIONS THAT WOULD QUALIFY AS TAX-EXEMPT PUBLICLY SUPPORTED ORGANIZATIONS DESCRIBED IN SECTIONS 509(A)(1) OR 509(A)(2) OF THE CODE THE BENEFITS TO WHICH CARRY OUT THE PURPOSES OF THE CONTROLLING CHARITY AND THAT ARE ORGANIZED AND OPERATED TO ADVANCE PUBLIC HEALTH, EDUCATION, OR ECONOMIC OPPORTUNITY IN INDIA (COLLECTIVELY, THE "CHARITABLE CLASS"). AS RIST'S SOLE NAMED SUPPORTED ORGANIZATION, THE CONTROLLING CHARITY "CONTROLS" RIST FOR PURPOSES OF QUALIFYING AS A TYPE I SUPPORTING ORGANIZATION, BY APPOINTING INDIVIDUALS TO SERVE ON THE BOARD OF RIST AND EXERCISING CERTAIN OTHER POWERS AND MAINTAINING CERTAIN OTHER RIGHTS. RIST OPERATES FOR THE BENEFIT OF THE CHARITABLE CLASS, WHICH INCLUDES SUPPORTED ORGANIZATIONS OTHER THAN THE CONTROLLING CHARITY; HOWEVER, RIST'S SUPPORT OF THE CHARITABLE CLASS CARRIES OUT THE PURPOSES OF THE CONTROLLING CHARITY BECAUSE IN ORDER TO BE INCLUDED IN THE CHARITABLE CLASS, EACH ORGANIZATION MUST CARRY OUT THE PURPOSES OF THE CONTROLLING CHARITY. |
| Software ID: | 23017437 |
| Software Version: | 2023v5.1 |
| Return Reference | Explanation |
|---|---|
| Form 990, Part VI, Line 2 Family/business relationships amongst interested persons | INDU RAWAT AND SHWETA RAWAT - Family relationship |
| Form 990, Part VI, Line 7a Members or stockholders electing members of governing body | THE TRUSTEE HAS THE POWER TO APPOINT AT LEAST ONE MEMBER OF THE RURAL INDIA SUPPORTING TRUST (RIST) BOARD OF DIRECTORS, AND THE CONTROLLING CHARITY HAS THE POWER TO APPOINT AT LEAST TWO MEMBERS OF THE BOARD OF DIRECTORS; PROVIDED THAT, AT ALL TIMES, THE MAJORITY OF THE BOARD WILL BE COMPOSED OF REPRESENTATIVES OF THE CONTROLLING CHARITY. |
| Form 990, Part VI, Line 11b Review of form 990 by governing body | A COPY OF THE FORM 990 IS CIRCULATED TO THE BOARD OF DIRECTORS FOR REVIEW AND COMMENT PRIOR TO FILING. THE 990 IS PREPARED BY A PUBLIC ACCOUNTING FIRM |
| Form 990, Part VI, Line 12c Conflict of interest policy | ALL DIRECTORS AND OFFICERS OF RIST ARE AWARE OF ITS EXISTING CONFLICTS OF INTEREST POLICY AND ARE REQUIRED TO INFORM THE OTHER DIRECTORS IF THEY WISH TO SERVE ON THE GOVERNING BOARD OF ANY CURRENT OR PLANNED GRANTEE ORGANIZATION. |
| Form 990, Part VI, Line 19 Required documents available to the public | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. |
| Software ID: | 23017437 |
| Software Version: | 2023v5.1 |