Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
right arrowDo not enter social security numbers on this form as it may be made public.
right arrowGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0047
2024
Open to Public Inspection
For calendar year 2024, or tax year beginning 01-01-2024 , and ending 12-31-2024
Name of foundation
CHARLES KOCH FOUNDATION
 
Number and street (or P.O. box number if mail is not delivered to street address)4201 WILSON BLVD SUITE 0800
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
ARLINGTON, VA22203
A Employer identification number

48-0918408
B Telephone number (see instructions)

(703) 214-7118
C right arrow
G Check all that apply:

D 1. Foreign organizations, check here............. right arrow
2. Foreign organizations meeting the 85%
test, check here and attach computation ... right arrow
E right arrow
H Check type of organization:
F right arrow
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)right arrow$758,930,141J Accounting method:
 
(Part I, column (d) must be on cash basis.)
Part I Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).) (a) Revenue and
expenses per
books 		(b) Net investment
income 		(c) Adjusted net
income 		(d) Disbursements
for charitable
purposes
(cash basis only)
Revenue 1 Contributions, gifts, grants, etc., received (attach schedule) 44,958
2 Check right arrow.............
3 Interest on savings and temporary cash investments 1,238,772 1,238,772  
4 Dividends and interest from securities...   14,907,658  
5a Gross rents............ 142    
b Net rental income or (loss) 142
6a Net gain or (loss) from sale of assets not on line 10 Click to see attachment
List of Attached Documents:
// Content
-1,000,000
b Gross sales price for all assets on line 6a  
7 Capital gain net income (from Part IV, line 2)... 3,317,836
8 Net short-term capital gain.........  
9 Income modifications........... 98,643
10a Gross sales less returns and allowances 0
b Less: Cost of goods sold.... 0
c Gross profit or (loss) (attach schedule)..... 0  
11 Other income (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
-75,641 16,240,459 0
12 Total. Add lines 1 through 11........ 208,231 35,704,725 98,643
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 579,873     579,873
14 Other employee salaries and wages...... 1,619,781     1,885,025
15 Pension plans, employee benefits....... 123,189     171,251
16a Legal fees (attach schedule)......... 0 0 0 0
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
64,338 5,790 0 52,114
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
181,876 0 0 181,876
17 Interest...............   3,865,742    
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
2,332,678 114,788 0 21,578
19 Depreciation (attach schedule) and depletion... 0 0 0
20 Occupancy..............        
21 Travel, conferences, and meetings....... 795,509     800,585
22 Printing and publications.......... 256     256
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
72,472 7,094,168 0 53,518
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 5,769,972 11,080,488 0 3,746,076
25 Contributions, gifts, grants paid....... 62,164,317 64,073,452
26 Total expenses and disbursements. Add lines 24 and 25 67,934,289 11,080,488 0 67,819,528
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -67,726,058
b Net investment income (if negative, enter -0-) 24,624,237
c Adjusted net income (if negative, enter -0-)... 98,643
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2024)
Form 990-PF (2024)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.) 		Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing............. 48,193 48,194 48,194
2 Savings and temporary cash investments......... 53,691,262 423,838 423,838
3 Accounts receivable right arrow2
Less: allowance for doubtful accounts right arrow   4,409 2 2
4 Pledges receivable right arrow  
Less: allowance for doubtful accounts right arrow   0 0 0
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions)..... 0 0 0
7 Other notes and loans receivable (attach schedule) right arrow0
Less: allowance for doubtful accounts right arrow0 0 0 0
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges.......... 2,821,289 2,567,184 2,567,184
10a Investments—U.S. and state government obligations (attach schedule) 0 0 0
b Investments—corporate stock (attach schedule)....... 0 Click to see attachment
List of Attached Documents:
// Content
0 		0
c Investments—corporate bonds (attach schedule)....... 0   0
11 Investments—land, buildings, and equipment: basis right arrow1,430,000
Less: accumulated depreciation (attach schedule) right arrow0 1,650,000 Click to see attachment
List of Attached Documents:
// Content
1,430,000 		1,430,000
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 690,008,190 Click to see attachment
List of Attached Documents:
// Content
754,460,923 		754,460,923
14 Land, buildings, and equipment: basis right arrow0
Less: accumulated depreciation (attach schedule) right arrow0 0   0
15 Other assets (describe right arrow) 0 0 0
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 748,223,343 758,930,141 758,930,141
Liabilities 17 Accounts payable and accrued expenses.......... 673,935 364,548
18 Grants payable................. 2,935,491 1,125,000
19 Deferred revenue.................    
20 Loans from officers, directors, trustees, and other disqualified persons 0 0
21 Mortgages and other notes payable (attach schedule)...... 0 0
22 Other liabilities (describe right arrow) Click to see attachment
List of Attached Documents:
// Content
1,700,000 		Click to see attachment
List of Attached Documents:
// Content
1,800,000
23 Total liabilities (add lines 17 through 22)......... 5,309,426 3,289,548
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here right arrow
and complete lines 24, 25, 29 and 30.
24 Net assets without donor restrictions........... 742,913,917 755,640,593
25 Net assets with donor restrictions............    
Foundations that do not follow FASB ASC 958, check here right arrow
and complete lines 26 through 30.
26 Capital stock, trust principal, or current funds........    
27 Paid-in or capital surplus, or land, bldg., and equipment fund    
28 Retained earnings, accumulated income, endowment, or other funds    
29 Total net assets or fund balances (see instructions)..... 742,913,917 755,640,593
30 Total liabilities and net assets/fund balances (see instructions). 748,223,343 758,930,141
Part III
Analysis of Changes in Net Assets or Fund Balances
1
Total net assets or fund balances at beginning of year—Part II, column (a), line 29 (must agree with end-of-year figure reported on prior year’s return) ...............
1
742,913,917
2
Enter amount from Part I, line 27a .....................
2
-67,726,058
3
Other increases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
3
81,069,453
4
Add lines 1, 2, and 3 ..........................
4
756,257,312
5
Decreases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
5
616,719
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
755,640,593
Form 990-PF (2024)
Form 990-PF (2024)
Page 3
Part IV
Capital Gains and Losses for Tax on Investment Income
(a) List and describe the kind(s) of property sold (e.g., real estate,
2-story brick warehouse; or common stock, 200 shs. MLC Co.)		 (b)
How acquired
P—Purchase
D—Donation 		(c)
Date acquired
(mo., day, yr.) 		(d)
Date sold
(mo., day, yr.)
1 a INVESTMENT CAPITAL GAIN      
b
c
d
e
(e)
Gross sales price 		(f)
Depreciation allowed
(or allowable) 		(g)
Cost or other basis
plus expense of sale 		(h)
Gain or (loss)
(e) plus (f) minus (g)
a 3,317,836     3,317,836
b
c
d
e
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (l)
Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(i)
F.M.V. as of 12/31/69 		(j)
Adjusted basis
as of 12/31/69 		(k)
Excess of col. (i)
over col. (j), if any
a     0 3,317,836
b
c
d
e
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7		 Bracket 2 3,317,836
3 Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0-
in Part I, line 8 ................... 		Bracket 3  
Part V
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see instructions)
1a Exempt operating foundations described in section 4940(d)(2), check here right arrow and enter “N/A" on line 1. Bracket for line 1a
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions) 1 342,277
b All other domestic foundations enter 1.39% (0.0139) of line 27b. Exempt foreign organizations enter 4% (0.04) of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) Click to see attachment
List of Attached Documents:
// Content
2 0
3 Add lines 1 and 2........................... 3 342,277
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4  
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 342,277
6 Credits/Payments:
a 2024 estimated tax payments and 2023 overpayment credited to 2024 6a 677,464
b Exempt foreign organizations—tax withheld at source...... 6b 0
c Tax paid with application for extension of time to file (Form 8868)... 6c 1,000,000
d Backup withholding erroneously withheld .......... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. 7 1,677,464
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. 8  
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......right arrow 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...right arrow 10 1,335,187
11 Enter the amount of line 10 to be: Credited to 2025 estimated taxright arrow335,187 Refundedright arrow 11 1,000,000
Form 990-PF (2024)
Form 990-PF (2024)
Page 4
Part VI-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions
for the definition.................................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. right arrow$   (2) On foundation managers.right arrow$  
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.right arrow$  
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?.........
4a
Yes
 
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
Yes
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
round bullet By language in the governing instrument, or
round bullet By state legislation that effectively amends the governing instrument so that no mandatory directions
that conflict with the state law remain in the governing instrument? ................
6
Yes
 
7
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 XIV..................................
7
Yes
 
8a
Enter the states to which the foundation reports or with which it is registered (see instructions)
right arrowDC, KS, VA
b
If the answer is "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 .
8b
Yes
 
9
Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
or 4942(j)(5) for calendar year 2024 or the taxable year beginning in 2024? See the instructions for Part XIII.
If "Yes," complete Part XIII .............................
9
 
No
10
Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
and addresses. ...............................
10
 
No
11
At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
meaning of section 512(b)(13)? If "Yes," attach schedule. See instructions Click to see list of attachments
List of Attached Documents:
// Content
.............
11
Yes
 
12
Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
advisory privileges? If "Yes," attach statement. See instructions.................
12
 
No
13
Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
13
Yes
 
Website addressright arrowWWW.CHARLESKOCHFOUNDATION.ORG
14
The books are in care ofright arrowHENRICH HEUER Telephone no.right arrow (703) 214-7118

Located atright arrow4201 WILSON BLVD SUITE 0800ARLINGTONVA ZIP+4right arrow22203
15
Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........right arrow
and enter the amount of tax-exempt interest received or accrued during the year ........right arrow
15
 
16 At any time during calendar year 2024, did the foundation have an interest in or a signature or other authority over YesNo
a bank, securities, or other financial account in a foreign country? .................
16   No
See the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes", enter the name of the foreign
country right arrow
Form 990-PF (2024)
Form 990-PF (2024)
Page 5
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required
File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
Yes
No
1a
During the year did the foundation (either directly or indirectly):
(1) Engage in the sale or exchange, or leasing of property with a disqualified person? ...........
1a(1)
Yes
 
(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
a disqualified person? ..............................
1a(2)
 
No
(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........
1a(3)
Yes
 
(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............
1a(4)
Yes
 
(5) Transfer any income or assets to a disqualified person (or make any of either available
for the benefit or use of a disqualified person)? ......................
1a(5)
 
No
(6) Agree to pay money or property to a government official? (Exception. Check "No"
if the foundation agreed to make a grant to or to employ the official for a period
after termination of government service, if terminating within 90 days.) ...............
1a(6)
 
No
b
If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
section 53.4941(d)-3 or in a current notice regarding disaster assistance? See instructions ..........
1b
 
No
c
Organizations relying on a current notice regarding disaster assistance check here ........right arrow
d
Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
that were not corrected before the first day of the tax year beginning in 2024? .............
1d
 
No
2
Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
operating foundation defined in section 4942(j)(3) or 4942(j)(5)):
a
At the end of tax year 2024, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2024?....................
2a
 
No
If "Yes," list the years right arrow20, 20, 20, 20
b
Are there any years listed in 2a for which the foundation is not applying the provisions 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 instructions.) ..............
2b
 
 
c
If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.
right arrow20, 20, 20, 20
3a
Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at
any time during the year? ..............................
3a
 
No
b
If "Yes," did it have excess business holdings in 2024 as a result of (1) any purchase by the foundation
or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved
by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)
the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine
if the foundation had excess business holdings in 2024.) .....................
3b
 
 
4a
Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
4a
 
No
b
Did the foundation make any investment in 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 beginning in 2024? ..
4b
 
No
Form 990-PF (2024)
Form 990-PF (2024)
Page 6
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required (continued)
5a
During the year did the foundation pay or incur any amount to:
Yes
No
(1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))? ..........
5a(1)
 
No
(2) Influence the outcome of any specific public election (see section 4955); or to carry
on, directly or indirectly, any voter registration drive? ....................
5a(2)
 
No
(3) Provide a grant to an individual for travel, study, or other similar purposes? .............
5a(3)
 
No
(4) Provide a grant to an organization other than a charitable, etc., organization described
in section 4945(d)(4)(A)? See instructions ........................
5a(4)
Yes
 
(5) Provide for any purpose other than religious, charitable, scientific, literary, or
educational purposes, or for the prevention of cruelty to children or animals? .............
5a(5)
 
No
b
If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
Regulations section 53.4945 or in a current notice regarding disaster assistance? See instructions ........
5b
 
No
c
Organizations relying on a current notice regarding disaster assistance check .........right arrow
d
If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the
tax because it maintained expenditure responsibility for the grant? .................
5d
Yes
 
If "Yes," attach the statement required by Regulations section 53.4945–5(d). Click to see attachment
List of Attached Documents:
// Content
6a
Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
a personal benefit contract? .............................
6a
 
No
b
Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....
6b
 
No
If "Yes" to 6b, file Form 8870.
7a
At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
7a
 
No
b
If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? .....
7b
 
 
8
Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or
excess parachute payment during the year? .........................
8
 
No
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors
1 List all officers, directors, trustees, foundation managers and their compensation. See instructions
(a) Name and address (b) Title, and average
hours per week
devoted to position 		(c) Compensation
 (If not paid, enter
-0-) 		(d) Contributions to employee benefit plans and deferred compensation (e) Expense account,
other allowances
Brian Hooks DIRECTOR
1.00 		0 0 0
4201 WILSON BLVD
ARLINGTON,VA22203
Charles Chase Koch Vice Chair
1.00 		0 0 0
4201 WILSON BLVD
ARLINGTON,VA22203
Charles G Koch Chair
1.00 		0 0 0
4201 WILSON BLVD
ARLINGTON,VA22203
Dale Gibbens DIRECTOR
1.00 		0 0 0
4201 WILSON BLVD
ARLINGTON,VA22203
David L Robertson DIRECTOR
1.00 		0 0 0
4201 WILSON BLVD
ARLINGTON,VA22203
Elizabeth Koch DIRECTOR
1.00 		0 0 0
4201 WILSON BLVD
ARLINGTON,VA22203
Weston Edwards Secretary
1.00 		0 0 0
4201 WILSON BLVD
ARLINGTON,VA22203
HENRICH Heuer Treasurer
1.00 		0 0 0
4201 WILSON BLVD
ARLINGTON,VA22203
Jonathan Franklin Chief Operating Officer
50.00 		316,229 42,800 0
4201 WILSON BLVD
ARLINGTON,VA22203
Ryan Stowers Executive Director (outgoing 9/8/24)
50.00 		358,593 43,433 0
4201 WILSON BLVD
ARLINGTON,VA22203
Derek Johnson Director (incoming 10/9/24)
1.00 		0 0 0
4201 WILSON BLVD
ARLINGTON,VA22203
2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
(a) Name and address of each employee paid more than $50,000 (b) Title, and average
hours per week
devoted to position 		(c) Compensation (d) Contributions to
employee benefit
plans and deferred
compensation 		(e) Expense account,
other allowances
John Poreba Dir Emp Ptnr Strat
50.00 		245,120 7,768 0
4201 WILSON BLVD
ARLINGTON,VA22203
Brennan Brown Dir Partnership Dev
50.00 		233,088 37,072 0
4201 WILSON BLVD
ARLINGTON,VA22203
Laura Demarse VP, Future Work
50.00 		220,029 30,131 0
4201 WILSON BLVD
ARLINGTON,VA22203
Stephen Sweet Sr Program Officer
50.00 		192,200 41,725 0
4201 WILSON BLVD
ARLINGTON,VA22203
Mollie Dougherty Sr Program Officer
50.00 		146,188 18,085 0
4201 WILSON BLVD
ARLINGTON,VA22203
Total number of other employees paid over $50,000...................right arrow 8
Form 990-PF (2024)
Form 990-PF (2024)
Page 7
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors (continued)
3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
(a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
HORNED-LLC Speaker 153,000
8 Anthony Road
Lexington,MA02420
National Association of Wholesaler-Distributors (NAW) Executive Summit Sponsorship 130,000
1325 G St NW Ste 1000
Washington,DC20005
GSV Summit LLC Conference 85,000
875 N Michigan Avenue
Suite 3520
Chicago,IL60611
Future State Platform Inc Future State - Human Potential Summit - 2024 75,000
600 Grant Street STE 650
Denver,CO80203
Forvis Mazars LLP fka BKD LLP Tax and Accounting Fees 64,338
910 E St Louis St Suite 400
Springfield,MO658062570
Total number of others receiving over $50,000 for professional services.............right arrow2
Part VIII-A
Summary of Direct Charitable Activities
List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
1  
2  
3  
4  
Part VIII-B
Summary of Program-Related Investments (see instructions)
Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
1 NONE  
2 NONE  
All other program-related investments. See instructions.
3 Click to see attachment
List of Attached Documents:
// Content
0
Total. Add lines 1 through 3.........................right arrow0
Form 990-PF (2024)
Form 990-PF (2024)
Page 8
Part IX
Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations, see instructions.)
1
Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
purposes:
a
Average monthly fair market value of securities...................
1a
0
b
Average of monthly cash balances.......................
1b
25,669,287
c
Fair market value of all other assets (see instructions)................
1c
690,041,470
d
Total (add lines 1a, b, and c).........................
1d
715,710,757
e
Reduction claimed for blockage or other factors reported on lines 1a and
1c (attach detailed explanation) .............
1e
0
2
Acquisition indebtedness applicable to line 1 assets..................
2
 
3
Subtract line 2 from line 1d.........................
3
715,710,757
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
10,735,661
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
704,975,096
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
35,248,755
Part X
Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here right arrow and do not complete this part.)
1
Minimum investment return from Part IX, line 6..................
1
35,248,755
2a
Tax on investment income for 2024 from Part V, line 5 .......
2a
342,277
b
Income tax for 2024. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
342,277
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
34,906,478
4
Recoveries of amounts treated as qualifying distributions................
4
98,643
5
Add lines 3 and 4............................
5
35,005,121
6
Deduction from distributable amount (see instructions).................
6
 
7
Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...
7
35,005,121
Part XI
Qualifying Distributions (see instructions)
1
Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:
a
Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........
1a
67,819,528
b
Program-related investments—total from Part VIII-B..................
1b
0
2
Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
purposes...............................
2
 
3
Amounts set aside for specific charitable projects that satisfy the:
a
Suitability test (prior IRS approval required)....................
3a
 
b
Cash distribution test (attach the required schedule) .................
3b
0
4
Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......
4
67,819,528
Form 990-PF (2024)
Form 990-PF (2024)
Page 9
Part XII
Undistributed Income (see instructions)
(a)
Corpus 		(b)
Years prior to 2023 		(c)
2023 		(d)
2024
1 Distributable amount for 2024 from Part X, line 7 35,005,121
2 Undistributed income, if any, as of the end of 2024:
a Enter amount for 2023 only....... 0
b Total for prior years:20 , 20, 2020 0
3 Excess distributions carryover, if any, to 2024:
a From 2019...... 112,313,380
b From 2020...... 76,520,082
c From 2021...... 66,742,273
d From 2022...... 31,334,096
e From 2023...... 41,544,428
f Total of lines 3a through e ........ 328,454,259
4Qualifying distributions for 2024 from Part
XI, line 4: right arrow$ 67,819,528
a Applied to 2023, but not more than line 2a 0
b Applied to undistributed income of prior years
(Election required—see instructions)..... 		0
c Treated as distributions out of corpus (Election
required—see instructions)........ 		0
d Applied to 2024 distributable amount..... 35,005,121
e Remaining amount distributed out of corpus 32,814,407
5 Excess distributions carryover applied to 2024.   0
(If an amount appears in column (d), the
same amount must be shown in column (a).)
6Enter the net total of each column as
indicated below:
a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5 361,268,666
b Prior years’ undistributed income. Subtract
line 4b from line 2b .......... 		0
c Enter the amount of prior years’ undistributed
income for which a notice of deficiency has
been issued, or on which the section 4942(a)
tax has been previously assessed...... 		 
d Subtract line 6c from line 6b. Taxable amount
—see instructions ........... 		0
e Undistributed income for 2023. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		0
f Undistributed income for 2024. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2025 .......... 		0
7 Amounts treated as distributions out of
corpus to satisfy requirements imposed by
section 170(b)(1)(F) or 4942(g)(3) (Election may
be required - see instructions) ....... 		0
8 Excess distributions carryover from 2019 not
applied on line 5 or line 7 (see instructions) ... 		112,313,380
9 Excess distributions carryover to 2025.
Subtract lines 7 and 8 from line 6a ...... 		248,955,286
10 Analysis of line 9:
a Excess from 2020.... 76,520,082
b Excess from 2021.... 66,742,273
c Excess from 2022.... 31,334,096
d Excess from 2023.... 41,544,428
e Excess from 2024.... 32,814,407
Form 990-PF (2024)
Form 990-PF (2024)
Page 10
Part XIII
Private Operating Foundations (see instructions and Part VI-A, question 9)
1a If the foundation has received a ruling or determination letter that it is a private operating
foundation, and the ruling is effective for 2024, enter the date of the ruling ...... right arrow
 
b Check box to indicate whether the organization is a private operating foundation described in section or
2a Enter the lesser of the adjusted net
income from Part I or the minimum
investment return from Part IX for each
year listed .......... 		Tax year Prior 3 years (e) Total
(a) 2024 (b) 2023 (c) 2022 (d) 2021
         
b 85% (0.85) of line 2a .........          
c Qualifying distributions from Part XI,
line 4 for each year listed ..... 		         
d Amounts included in line 2c not used directly
for active conduct of exempt activities .......... 		         
e Qualifying distributions made directly
for active conduct of exempt activities.
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 ......          
(2) Value of assets qualifying
under section 4942(j)(3)(B)(i)		          
b “Endowment" alternative test— enter 2/3
of minimum investment return shown in
Part IX, line 6 for each year listed .. 		         
c “Support" alternative test—enter:
(1) Total support other than gross
investment income (interest,
dividends, rents, payments
on securities loans (section
512(a)(5)), or royalties) .... 		         
(2) Support from general public
and 5 or more exempt
organizations as provided in
section 4942(j)(3)(B)(iii).... 		         
(3) Largest amount of support
from an exempt organization		          
(4) Gross investment income          
Part XIV
Supplementary Information (Complete this part only if the foundation had $5,000 or more in
assets at any time during the year—see instructions.)
1Information Regarding Foundation Managers:
aList 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 if they have contributed more than $5,000). (See section 507(d)(2).)
CHARLES G KOCH DIRECTOR AND CHMN
bList 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) of which the foundation has a 10% or greater interest.
NONE
2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
Check here right arrow if the foundation only makes contributions to preselected charitable organizations and does not accept
unsolicited requests for funds. If the foundation makes gifts, grants, etc. to individuals or organizations under
other conditions, complete items 2a, b, c, and d. See instructions
aThe name, address, and telephone number or e-mail address of the person to whom applications should be addressed:
CHARLES KOCH FOUNDATION
4201 WILSON BLVD SUITE 800
ARLINGTON,VA22203
(571) 290-6811
bThe form in which applications should be submitted and information and materials they should include:
SEE STATEMENT
cAny submission deadlines:
NONE
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
SEE STATEMENT
Form 990-PF (2024)
Form 990-PF (2024)
Page 11
Part XIV
Supplementary Information (continued)
3 Grants and Contributions Paid During the Year or Approved for Future Payment
Recipient If recipient is an individual,
show any relationship to
any foundation manager
or substantial contributor
 Foundation
status of
recipient 		Purpose of grant or
contribution 		Amount
Name and address (home or business)
aPaid during the year

UNIVERSITY OF MARYLAND - COLLEGE PARK

4113 VAN MUNCHING HALL
COLLEGE PARK,MD20742 		NONE GOV General operating support 246,457

NATIONAL RESTAURANT ASSOCIATION EDUCATIONAL FOUNDATION (NRAEF)

24405 NETWORK PLACE
CHICAGO,IL60673 		NONE SO I General operating support 15,000

GEORGE MASON UNIVERSITY FOUNDATION

4400 UNIVERSITY DR MS 1A3
FAIRFAX,VA220304444 		NONE PC General operating support 23,675,637

INSTITUTE FOR HUMANE STUDIES

3434 WASHINGTON BOULEVARD 1ST FLOO
ARLINGTON,VA22201 		NONE PC General operating support 6,090,000

UTAH STATE UNIVERSITY

1400 OLD MAIN HILL
LOGAN,UT843221400 		NONE PC General operating support 2,500,000

NORTH DAKOTA STATE UNIVERSITY FOUNDATION AND ALUMNI ASSOCIATION

1241 NORTH UNIVERSITY DRIVE
FARGO,ND58102 		NONE PC General operating support 2,000,000

NEW YORK UNIVERSITY

19 W 4TH ST
NEW YORK,NY10012 		NONE PC General operating support 1,138,154

SHRM FOUNDATION INC

1800 DUKE STREET
ALEXANDRIA,VA22314 		NONE PC General operating support 1,920,000

JOBS FOR THE FUTURE

50 MILK STREET 17TH FLOOR
BOSTON,MA02110 		NONE PC General operating support 1,200,000

OHIO STATE UNIVERSITY FOUNDATION

14 EAST 15TH AVENUE
COLUMBUS,OH43201 		NONE PC General operating support 1,157,363

DARTMOUTH COLLEGE

DARTMOUTH COLLEGE
HANOVER,NH03755 		NONE PC General operating support 1,113,401

UNIVERSITY OF PITTSBURGH

116 ATWOOD STREET
PITTSBURGH,PA15213 		NONE PC General operating support 988,334

PER SCHOLAS INC

804 EAST 138TH STREET
BRONX,NY10454 		NONE PC General operating support 903,000

DUKE UNIVERSITY

81 BEVERLY DR
DURHAM,NC27707 		NONE PC General operating support 884,159

WEST VIRGINIA UNIVERSITY FOUNDATION

1320 N COURTHOUSE RD STE 500
ARLINGTON,VA22201 		NONE PC General operating support 859,000

EDUCATION DESIGN LAB

1200 18TH ST NW SUITE 710
WASHINGTON,DC20036 		NONE PC General operating support 762,500

WICHITA STATE UNIVERSITY FOUNDATION

1845 N FAIRMOUNT CAMPUS BOX 2
WICHITA,KS67260 		NONE PC General operating support 404,000

CORNELL UNIVERSITY

616 THURSTON AVE
ITHACA,NY14850 		NONE PC General operating support 614,000

HARVARD UNIVERSITY

PRESIDENT AND FELLOWS OF HARVARD CO
CAMBRIDGE,MA021383001 		NONE PC General operating support 576,040

KANSAS STATE UNIVERSITY FOUNDATION

2323 ANDERSON AVE SUITE 500
MANHATTAN,KS66502 		NONE PC General operating support 550,000

CHAPMAN UNIVERSITY

1 UNIVERSITY DR
ORANGE,CA92866 		NONE PC General operating support 547,000

ARIZONA STATE UNIVERSITY FOUNDATION

300 E UNIVERSITY DR
TEMPE,AZ85281 		NONE PC General operating support 543,000

UNIVERSITY OF NORTH CAROLINA - CHAPEL HILL

UNIVERSITY OF NORTH CAROLINA AT CHA
CHAPEL HILL,NC27599 		NONE PC General operating support 536,000

ROCKEFELLER PHILANTHROPY ADVISORS

6 WEST 48TH STREET 10TH FLOOR
NEW YORK,NY10036 		NONE PC General operating support 500,000

CENTER FOR GROWTH AND OPPORTUNITY

1320 N COURTHOUSE RD STE 500
ARLINGTON,VA22201 		NONE PC General operating support 500,000

SOUTHERN METHODIST UNIVERSITY

3140 DYER STREET MS 261
DALLAS,TX75275 		NONE PC General operating support 500,000

COLLEGE101 DBA POSTSECONDARY COMMISSION

75 ARLINGTON STREET SUITE 500
BOSTON,MA02116 		NONE PC General operating support 500,000

UNIVERSITY OF FLORIDA FOUNDATION

PO BOX 14425
GAINESVILLE,FL32604 		NONE PC General operating support 414,137

MARSHALL UNIVERSITY

400 HAL GREER BLVD
HUNTINGTON,WV257553102 		NONE PC General operating support 400,000

OPPORTUNITYWORK

1100 CONNECTICUT AVENUE NORTHWEST
WASHINGTON,DC20036 		NONE PC General operating support 350,000

KENNESAW STATE UNIVERSITY FOUNDATION INC

3391 TOWN POINT DRIVE SUITE 4530/M
KENNESAW,GA30144 		NONE PC General operating support 333,333

STANFORD UNIVERSITY

450 SERRA MALL
STANFORD,CA94305 		NONE PC General operating support 332,571

LOUISIANA STATE UNIVERSITY FOUNDATION

3838 WEST LAKESHORE DRIVE
BATON ROUGE,LA70808 		NONE PC General operating support 315,000

UNIVERSITY OF WISCONSIN- EAU CLAIRE FOUNDATION

105 GARFIELD AVE EAU CLAIRE WI 54
EAU CLAIRE,WI54701 		NONE PC General operating support 300,000

NATIONAL MICROSCHOOLING CENTER

376 EAST WARM SPRINGS ROAD
LAS VEGAS,NV89119 		NONE PC General operating support 300,000

BURNING GLASS INSTITUTE

PO BOX 671
BALA CYNWYD,PA19004 		NONE PC General operating support 295,000

GEORGETOWN UNIVERSITY

37TH AND O ST NW
WASHINGTON,DC20057 		NONE PC General operating support 290,000

THE UCLA FOUNDATION

10920 WILSHIRE BOULEVARD SUITE 900
LOS ANGELES,CA90024 		NONE PC General operating support 288,000

TEXAS A&M FOUNDATION

241 WISENBAKER ENGINEERING RESEARCH
COLLEGE STATION,TX778433126 		NONE PC General operating support 277,626

SKILLUP COALITION

548 MARKET STREET PMB 63520
SAN FRANCISCO,CA94104 		NONE PC General operating support 255,000

SANTA CLARA UNIVERSITY

500 EL CAM REAL
SANTA CLARA,CA950530385 		NONE PC General operating support 254,300

VIRGINIA TECH FOUNDATION

UNIVERSITY GATEWAY CENTER 902 PRIC
BLACKSBURG,VA24601 		NONE PC General operating support 250,067

GEORGIA TECH FOUNDATION

760 SPRING STREET NW SUITE 400
ATLANTA,GA30308 		NONE PC General operating support 250,000

MAKE IT MOVEMENT

828 W 6TH STREET
AUSTIN,TX78703 		NONE PC General operating support 250,000

UNIVERSITY OF SOUTHERN CALIFORNIA

3500 SOUTH FIGUEROA STREET SUITE 2
LOS ANGELES,CA90089 		NONE PC General operating support 250,000

MIAMI UNIVERSITY

804 S ELM ST APT 6
OXFORD,OH45056 		NONE PC General operating support 235,264

KANSAS LEADERSHIP CENTER

325 EAST DOUGLAS AVENUE
WICHITA,KS67202 		NONE PC General operating support 235,000

MIDDLE TENNESSEE STATE UNIVERSITY FOUNDATION

WOOD-STEGALL CENTER BOX 109
MURFREESBORO,TN37132 		NONE PC General operating support 192,000

CENTER FOR OPEN SCIENCE

210 RIDGE MCINTIRE ROAD
CHARLOTTESVILLE,VA22903 		NONE PC General operating support 171,500

WESTERN MICHIGAN UNIVERSITY

1903 W MICHIGAN AVE
KALAMAZOO,MI490085330 		NONE PC General operating support 167,200

CLEMSON UNIVERSITY FOUNDATION

155 OLD GREENVILLE HIGHWAY SUITE 1
CLEMSON,SC29631 		NONE PC General operating support 167,000

UNIVERSITY OF PENNSYLVANIA

3451 WALNUT ST
WYNNEWOOD,PA19104 		NONE PC General operating support 159,348

UNIVERSITY OF CHICAGO

1643 W BERWYN
CHICAGO,IL60640 		NONE PC General operating support 155,000

TEXAS TECH FOUNDATION

OFFICE OF CORPORATIONS AND FOUNDATI
LUBBOCK,TX794095025 		NONE PC General operating support 150,000

THE REGENTS OF THE UNIVERSITY OF CALIFORNIA SAN FRANCISCO

1855 FOLSOM STREET SUITE 425
SAN FRANCISCO,CA94103 		NONE PC General operating support 150,000

MASSACHUSETTS INSTITUTE OF TECHNOLOGY

77 MASSACHUSETTS AVENUE
CAMBRIDGE,MA02139 		NONE PC General operating support 114,387

NORTHWESTERN UNIVERSITY

633 CLARK STREET
EVANSTON,IL60208 		NONE PC General operating support 110,000

WICHITA STATE UNIVERSITY TECH FOUNDATION

4004 N WEBB RD
WICHITA,KS67226 		NONE PC General operating support 110,000

THE JACK MILLER CENTER FOR TEACHING AMERICAS FOUNDING PRINCIPLES AND HISTOR

111 PRESIDENTIAL BLVD STE 146
BALA CYNWYD,PA19004 		NONE PC General operating support 100,000

STUDENTS FOR LIBERTY

2221 S CLARK ST 12TH FLOOR
ARLINGTON,VA22202 		NONE PC General operating support 95,000

THE GEORGE WASHINGTON UNIVERSITY

1957 E STREET NW
WASHINGTON,DC20052 		NONE PC General operating support 87,000

COLORADO THRIVES

1550 WEWATTA STREET SUITE 910
DENVER,CO80202 		NONE PC General operating support 80,000

RIVET SCHOOL

1015 MACDONALD AVE
RICHMOND,CA94801 		NONE PC General operating support 75,000

ARMSTEAD ACADEMIC PROJECT

2200 ARCH STREET
PHILADELPHIA,PA19103 		NONE PC General operating support 75,000

HAWAII PACIFIC UNIVERSITY

1132 BISHOP ST STE 502
WAIPAHU,HI96813 		NONE PC General operating support 61,450

UNIVERSITY OF NOTRE DAME

CONTROLLERS OFFICE 724 GRACE HALL
NOTRE DAME,IN46556 		NONE PC General operating support 60,189

NEW ORLEANS INSTITUTE FOR PHILOSOPHY POLITICS AND ECONOMICS

430 DORRINGTON BLVD
METAIRIE,LA70005 		NONE PC General operating support 60,000

UNIVERSITY OF COLORADO - COLORADO SPRINGS

1420 AUSTIN BLUFFS PKWY
COLORADO SPRINGS,CO80918 		NONE PC General operating support 50,000

TROY UNIVERSITY FOUNDATION

1120 US HWY 231
TROY,AL36082 		NONE PC General operating support 45,000

FUTURE FORWARD INSTITUTE

867 BOYLSTON STREET 5TH FLOOR 212
BOSTON,MA02116 		NONE PC General operating support 45,000

PRESIDENTS FORUM

80 M STREET SOUTHEAST
WASHINGTON,DC20003 		NONE PC General operating support 40,000

CLAREMONT GRADUATE UNIVERSITY

150 E 10TH ST
CLAREMONT,CA91711 		NONE PC General operating support 40,000

ASSOCIATION OF PRIVATE ENTERPRISE EDUCATION

TENNESSEE AT CHATTANOOGA 313 FLETC
CHATTANOOGA,TN374032598 		NONE PC General operating support 30,000

DR RICHARD BARNETT FOUNDATION

52 GREAT OAK RD
HAMILTON,NJ08690 		NONE PC General operating support 30,000

NORTH PARK UNIVERSITY

3225 WEST FOSTER AVE
CHICAGO,IL60625 		NONE PC General operating support 26,250

THE DENVER INSTITUTE DBA CITYGATE

8100 EAST ARAPAHOE ROAD SUITE 303
AURORA,CO80016 		NONE PC General operating support 25,000

SWEET BRIAR COLLEGE

134 CHAPEL ROAD
SWEET BRIAR,VA24595 		NONE PC General operating support 1,540

UNIVERSITY OF UTAH

390 S 1530 E ROOM 502
SALT LAKE CITY,UT84112 		NONE PC General operating support 103,000

UNIVERSITY OF TEXAS AT AUSTIN

110 INNER CAMPUS DRIVE STOP K5300
AUSTIN,TX78712 		NONE GOV General operating support 1,000,000

COLLEGE OF WILLIAM & MARY

PO BOX 8795
WILLIAMSBURG,VA231878795 		NONE GOV General operating support 67,780

COLORADO STATE UNIVERSITY

555 SOUTH HOWES STREET
FORT COLLINS,CO80521 		NONE GOV General operating support 50,000

UNIVERSITY OF LOUISVILLE

2301 S 3RD ST
LOUISVILLE,KY40292 		NONE GOV General operating support 48,250

NATIONAL TALENT COLLABORATIVE

668 NORTH COAST HIGHWAY 319
LAGUNA BEACH,CA92651 		NONE PC General operating support 200,000

University of Washington

1410 NE Campus Pkwy
Seattle,WA98195 		NONE PC General operating support 5,672

University of the City of London

NORTHAMPTON SQUARE
LONDON   EC1V0HB
UK 		NONE NC General operating support 49,043

Dartmouth College

Dartmouth College
Hanover,NH03755 		NONE PC General operating support 3,500

Education Design Lab

1200 18th St NW Suite 710
Washington,DC20036 		NONE PC General operating support 1,000,000

Harvard University

95 Dunster Street
Cambridge,MA02138 		NONE PC General operating support 240,000

Public Health Data Laboratory Institute

55 SE 2nd Ave Ste 1r
Delray Beach,FL33444 		NONE PC General operating support 500,000

St Anselm College

100 Saint Anselm Dr
Manchester,NH03102 		NONE PC General operating support 12,500

Illinois Wesleyan University

PO Box 2900
Bloomington,IL61702 		NONE PC General operating support 7,500

North Dakota State University

1241 North University Drive
Fargo,ND58102 		NONE PC General operating support 1,000,000

Regent University

1000 Regent University Dr
Virginia Beach,VA23464 		NONE PC General operating support 15,000
Total .................................right arrow 3a 64,073,452
bApproved for future payment

New York University
19 W 4th St
New York,NY10012 		NONE PC General operating support 825,000

Wichita State University Foundation
1845 N Fairmount Campus Box 2
Wichita,KS67260 		NONE PC General operating support 225,000

Florida Atlantic University
PO BOX 3091
Boca Raton,FL33431 		NONE GOV General operating support 75,000
Total ................................. right arrow 3b 1,125,000
Form 990-PF (2024)
Form 990-PF (2024)
Page 12
Part XV-A
Analysis of Income-Producing Activities
Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
Related or exempt
function income
(See instructions.)
1Program service revenue: (a)
Business code 		(b)
Amount 		(c)
Exclusion code 		(d)
Amount
a
b
c
d
e
f
gFees and contracts from government agencies          
2 Membership dues and assessments ....          
3 Interest on savings and temporary cash
investments ........... 		    14 1,238,772  
4 Dividends and interest from securities ....          
5 Net rental income or (loss) from real estate:
aDebt-financed property......          
bNot debt-financed property.....     16 142  
6 Net rental income or (loss) from personal property          
7 Other investment income .....          
8 Gain or (loss) from sales of assets other than
inventory ............ 		    18 -1,000,000  
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue:
aMISCELLANEOUS INCOME 		    1 -75,641  
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) .. 0 163,273 0
13Total. Add line 12, columns (b), (d), and (e)..................
13
163,273
(See worksheet in line 13 instructions to verify calculations.)
Part XV-B
Relationship of Activities to the Accomplishment of Exempt Purposes
Line No.
DownArrow 		Explain below how each activity for which income is reported in column (e) of Part XV-A contributed importantly to
the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
instructions.)
Form 990-PF (2024)
Form 990-PF (2024)
Page 13
Part XVI
Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
1
Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
Yes
No
a
Transfers from the reporting foundation to a noncharitable exempt organization of:
(1) Cash...................................
1a(1)
 
No
(2) Other assets.................................
1a(2)
 
No
b
Other transactions:
(1) Sales of assets to a noncharitable exempt organization....................
1b(1)
 
No
(2) Purchases of assets from a noncharitable exempt organization..................
1b(2)
 
No
(3) Rental of facilities, equipment, or other assets.......................
1b(3)
 
No
(4) Reimbursement arrangements...........................
1b(4)
 
No
(5) Loans or loan guarantees.............................
1b(5)
 
No
(6) Performance of services or membership or fundraising solicitations................
1b(6)
 
No
c
Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
1c
 
No
d
If the answer to any of the above is "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 foundation. If the foundation received less than fair market value
in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.
(a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
2a
Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
described in section 501(c) (other than section 501(c)(3)) or in section 527? ...........
b
If "Yes," complete the following schedule.

(a) Name of organization (b) Type of organization (c) Description of relationship
KEY CHANGE INC 501(c)(4) COMMON DIRECTORS
MOVEMENT MUSICK INC 501(c)(4) COMMON DIRECTORS
BELIEVE IN PEOPLE INC 501(c)(4) COMMON DIRECTORS
Sign Here
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
right arrow right arrow
May the IRS discuss this return
with the preparer shown below?
See instructions.
Signature of officer or trustee Date Title
Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date Check if self-
employed right arrow		 PTIN
Firm's name Right Arrow
 Firm's EIN Right Arrow
Firm's address Right Arrow


 Phone no.
Form 990-PF (2024)
Additional Data


Software ID: 24020961
Software Version: 2024v5.1


Form 990PF - Special Condition Description:
Special Condition Description
Schedule B
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors

right arrow Attach to Form 990, 990-EZ, or 990-PF.
right arrow Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
Name of the organization
CHARLES KOCH FOUNDATION
 
Employer identification number

48-0918408
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ
501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization


Form 990-PF
501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation
Check if your organization is covered by the General Rule or a Special Rule.  
Note:  Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.
Special Rules
For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 331/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... Right Arrow $  
Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025) Page 2
Name of organization
CHARLES KOCH FOUNDATION
  		Employer identification number
48-0918408
Part I
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
1
CHARLES G KOCH 1997 TRUST
 
4201 WILSON BLVD SUITE 0800
 
ARLINGTON, VA22203

$ 44,958


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 3
Name of organization
CHARLES KOCH FOUNDATION
  		Employer identification number

48-0918408
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
Schedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 4
Name of organization
CHARLES KOCH FOUNDATION
  		Employer identification number

48-0918408
Part III
Exclusively religious, charitable, etc., contributions to organizations described in section 501(c) (7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) $  
Use duplicate copies of Part III if additional space is needed.
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) 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) (Rev. 1-2025)
Additional Data


Software ID: 24020961
Software Version: 2024v5.1

TY 2024 AccountingFeesSchedule
Name:
CHARLES KOCH FOUNDATION
EIN:
48-0918408
Software ID:
24020961
Software Version:
2024v5.1
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
ACCOUNTING FEES - FORM 990- PF 57,904 5,790 0 52,114
ACCOUNTING FEES - FORM 990-T 6,434 0 0 0

TY 2024 AllOthProgRltdInvestmentsSch
Name:
CHARLES KOCH FOUNDATION
EIN:
48-0918408
Software ID:
24020961
Software Version:
2024v5.1
Category Amount
NONE  

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TY 2024 ExpenditureResponsibilityStmt
Name:
CHARLES KOCH FOUNDATION
EIN:
48-0918408
Software ID:
24020961
Software Version:
2024v5.1
Grantee's Name Grantee's Address Grant Date Grant Amount Grant Purpose Amount Expended By Grantee Any Diversion By Grantee? Dates of Reports By Grantee Date of Verification Results of Verification
UNIVERSITY OF THE CITY OF LONDON
  		NORTHAMPTON SQUARE
  LONDONEC1V0HB
UK 		2024-01-18 49,043 PROGRAMMING SUPPORT 0 No UNKNOWN - PARTIAL REPORT OF EXPENDITURES TO DATE   THE ORGANIZATION HAS REQUESTED EXPENDITURE RESPONSIBILITY REPORTING. AS OF THIS FILING, THE ORGANIZATION HAS BEEN UNABLE TO OBTAIN A REPORT. THE ORGANIZATION WILL WITHHOLD ALL FUTURE GRANTS UNTIL THE DELINQUENT REPORT IS SUBMITTED BY THE GRANTEE. THE ORGANIZATION IS TAKING REASONABLE STEPS TO OBTAIN A REPORT FROM THE GRANTEE.

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TY 2024 GainLossSaleOtherAssetsSch
Name:
CHARLES KOCH FOUNDATION
EIN:
48-0918408
Software ID:
24020961
Software Version:
2024v5.1
Name Date Acquired How Acquired Date Sold Purchaser Name Gross Sales Price Basis Basis Method Sales Expenses Total (net) Accumulated Depreciation
ASPIREABILITY, INC. 2023-05 P 2024-12   0 500,000 COST 0 -500,000 0
FUTURE STATE VENTURE NETWORK LLC 2023-10 P 2024-12   0 500,000 COST 0 -500,000 0

TY 2024 GeneralExplanationAttachment
Name:
CHARLES KOCH FOUNDATION
EIN:
48-0918408
Software ID:
24020961
Software Version:
2024v5.1
Identifier Return Reference Explanation
FORM AND INFORMATION Form 990-PF, Part XIV, Line 2b ORGANIZATIONS SEEKING GRANTS FROM THE FOUNDATION AND WHICH MEET THE CRITERIA LISTED IN THIS ATTACHMENT 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 GENERALLY 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) ORGANIZATION AND IS CLASSIFIED AS A PUBLIC CHARITY UNDER SECTION 509(A) OF THE INTERNAL REVENUE CODE. THE FOUNDATION KINDLY REQUESTS THAT NO MATERIALS BEYOND WHAT ARE DESCRIBED ABOVE BE INCLUDED.
RESTRICTIONS AND LIMITATIONS Form 990-PF, Part XIV, Line 2d THE CHARLES KOCH FOUNDATION SUPPORTS STUDENTS AND SCHOLARS PURSING RESEARCH AND EXPANDING EDUCATIONAL PROGRAMS THAT HELP PEOPLE REACH THEIR FULL POTENTIAL THROUGH WORK ON POVERTY, IMMIGRATION, CRIMINAL JUSTICE REFORM, FREE EXPRESSION, AND OTHER CRITICAL ISSUES. THE FOUNDATION GENERALLY SUPPORTS ONLY INTERNAL REVENUE CODE SECTION 501(C)(3) NON-PROFIT PUBLIC CHARITIES AND UNIVERSITIES THAT ARE ORGANIZED AND OPERATED WITHIN THE UNITED STATES. GRANT REQUESTS FROM FOR-PROFIT CORPORATIONS WILL GENERALLY NOT BE CONSIDERED, AND REQUESTS FROM INDIVIDUALS WILL NOT BE CONSIDERED UNLESS PURSUANT TO AN IRS-APPROVED FOUNDATION INDIVIDUAL GRANT PROGRAM. THE FOUNDATION GENERALLY DOES NOT PROVIDE SUPPORT FOR OVERHEAD IN GRANTS MADE TO UNIVERSITIES, COLLEGES, AND OTHER SIMILAR INSTITUTIONS. OVERHEAD INCLUDES, BUT IS NOT LIMITED TO, INSUFFICIENTLY SPECIFIED INSUFFICIENTLY DETAILED OVERHEAD COSTS (E.G., A REQUIREMENT THAT A FIXED PERCENTAGE OF A GRANT AMOUNT BE DEDICATED TO GRANT ADMINISTRATION.) AND/OR INSUFFICIENTLY DETAILED OVERHEAD COSTS (E.G., A REQUIREMENT THAT A FIXED PERCENTAGE OF A GRANT AMOUNT BE DEDICATED TO GRANT ADMINISTRATION.)

TY 2024 InvestmentsLandSchedule2
Name:
CHARLES KOCH FOUNDATION
EIN:
48-0918408
Software ID:
24020961
Software Version:
2024v5.1
Category/ Item Cost/Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
LAND 1,430,000 0 1,430,000 1,430,000

TY 2024 InvestmentsOtherSchedule2
Name:
CHARLES KOCH FOUNDATION
EIN:
48-0918408
Software ID:
24020961
Software Version:
2024v5.1
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
PASSIVE FUND III FMV 754,460,923 754,460,923
PASSIVE FUND X FMV 0 0
PROMISSORY NOTE I FMV 0 0

TY 2024 OtherDecreasesSchedule
Name:
CHARLES KOCH FOUNDATION
EIN:
48-0918408
Software ID:
24020961
Software Version:
2024v5.1
Description Amount
INVESTMENT IN PARTNERSHIP TRUE-UP 616,719


TY 2024 OtherExpensesSchedule
Name:
CHARLES KOCH FOUNDATION
EIN:
48-0918408
Software ID:
24020961
Software Version:
2024v5.1
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
SUPPLIES 15,941 0 0 15,941
DUES/LICENSES 22,164 0 0 9,981
POSTAGE & DELIVERY 485 0 0 485
TELECOMMUNICATION -19 0 0 -19
ADVERTISING & PROMOTION 1,610 0 0 -1,677
BANK FEES 3,484 3,484 0 0
GIFTS 114 0 0 114
BAD DEBT EXPENSE 28,693 0 0 28,693
INVESTMENTS - CHARITABLE 0 0 0  
INVESTMENT EXPENSES 0 7,090,684 0 0


TY 2024 OtherIncomeSchedule2
Name:
CHARLES KOCH FOUNDATION
EIN:
48-0918408
Software ID:
24020961
Software Version:
2024v5.1
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
OTHER INCOME - MISCELLANEOUS -75,641 0 0
INVESTMENTS - OTHER INCOME 0 16,240,459 0


TY 2024 OtherIncreasesSchedule
Name:
CHARLES KOCH FOUNDATION
EIN:
48-0918408
Software ID:
24020961
Software Version:
2024v5.1
Description Amount
UNREALIZED GAIN/LOSS 81,069,453


TY 2024 OtherLiabilitiesSchedule
Name:
CHARLES KOCH FOUNDATION
EIN:
48-0918408
Software ID:
24020961
Software Version:
2024v5.1
Description Beginning of Year - Book Value End of Year - Book Value
INCOME TAX PAYABLE 1,700,000 1,800,000


TY 2024 OtherProfessionalFeesSchedule
Name:
CHARLES KOCH FOUNDATION
EIN:
48-0918408
Software ID:
24020961
Software Version:
2024v5.1
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
PROFESSIONAL CONSULTING FEES 181,876 0 0 181,876


TY 2024 TaxesSchedule
Name:
CHARLES KOCH FOUNDATION
EIN:
48-0918408
Software ID:
24020961
Software Version:
2024v5.1
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
INVESTMENT EXCISE TAXES 2,211,100 0 0 -100,000
PAYROLL TAXES 121,471 0 0 121,471
PROPERTY TAX 107 0 0 107
INVESTMENT FOREIGN TAXES 0 114,788 0 0


TY 2024 TransfersFrmControlledEntities
Name:
CHARLES KOCH FOUNDATION
EIN:
48-0918408
Software ID:
24020961
Software Version:
2024v5.1
Name US /
Foreign Address		 EIN Description Amount
PASSIVE FUND III PO BOX 5004
WICHITA,KS67201 		85-1484620 DISTRIBUTIONS FROM DOMESTIC PASSIVE INVESTMENT 15,000,000
Total      

TY 2024 TransfersToControlledEntities
Name:
CHARLES KOCH FOUNDATION
EIN:
48-0918408
Software ID:
24020961
Software Version:
2024v5.1
Name US /
Foreign Address		 EIN Description Amount
PASSIVE FUND X 1677 S Highway 198
Payson,UT84651 		83-2555283 CAPITAL CONTRIBUTIONS TO DOMESTIC PASSIVE INVESTMENT 500,000
Total