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 07-01-2024 , and ending 06-30-2025
Name of foundation
KAHN CHARITABLE FOUNDATION
C/O MAZARS USA LLP
Number and street (or P.O. box number if mail is not delivered to street address)ONE POST OFFICE SQUARE 2250
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
BOSTON, MA02109
A Employer identification number

04-6718867
B Telephone number (see instructions)

(617) 731-1222
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$19,364,359J 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)  
2 Check right arrow.............
3 Interest on savings and temporary cash investments      
4 Dividends and interest from securities... 324,497 324,497  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 536,746
b Gross sales price for all assets on line 6a 4,555,225
7 Capital gain net income (from Part IV, line 2)... 536,746
8 Net short-term capital gain.........  
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule).......      
12 Total. Add lines 1 through 11........ 861,243 861,243  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 0 0   0
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
10,711 5,355   5,356
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
16,052 8,026   8,026
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
250 125   125
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule).......        
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 27,013 13,506   13,507
25 Contributions, gifts, grants paid....... 831,000 831,000
26 Total expenses and disbursements. Add lines 24 and 25 858,013 13,506   844,507
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 3,230
b Net investment income (if negative, enter -0-) 847,737
c Adjusted net income (if negative, enter -0-)...  
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............. 398,580 209,401 209,401
2 Savings and temporary cash investments.........      
3 Accounts receivable right arrow  
Less: allowance for doubtful accounts right arrow        
4 Pledges receivable right arrow  
Less: allowance for doubtful accounts right arrow        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule) right arrow  
Less: allowance for doubtful accounts right arrow        
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges..........      
10a Investments—U.S. and state government obligations (attach schedule) 2,304,945 Click to see attachment
List of Attached Documents:
// Content
2,415,198 		2,373,434
b Investments—corporate stock (attach schedule).......      
c Investments—corporate bonds (attach schedule)....... 1,332,866 Click to see attachment
List of Attached Documents:
// Content
1,219,459 		1,222,237
11 Investments—land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 7,866,315 Click to see attachment
List of Attached Documents:
// Content
8,061,878 		15,559,287
14 Land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
15 Other assets (describe right arrow)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 11,902,706 11,905,936 19,364,359
Liabilities 17 Accounts payable and accrued expenses..........    
18 Grants payable.................    
19 Deferred revenue.................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe right arrow)    
23 Total liabilities (add lines 17 through 22)......... 0 0
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...........    
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........ 0 0
27 Paid-in or capital surplus, or land, bldg., and equipment fund 0 0
28 Retained earnings, accumulated income, endowment, or other funds 11,902,706 11,905,936
29 Total net assets or fund balances (see instructions)..... 11,902,706 11,905,936
30 Total liabilities and net assets/fund balances (see instructions). 11,902,706 11,905,936
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
11,902,706
2
Enter amount from Part I, line 27a .....................
2
3,230
3
Other increases not included in line 2 (itemize) right arrow
3
0
4
Add lines 1, 2, and 3 ..........................
4
11,905,936
5
Decreases not included in line 2 (itemize) right arrow
5
0
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
11,905,936
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 CIBC - SHORT TERM P    
b CIBC - LONG TERM P    
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 290,039   334,395 -44,356
b 4,265,186   3,684,084 581,102
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       -44,356
b       581,102
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 2 536,746
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 11,784
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-) 2 0
3 Add lines 1 and 2........................... 3 11,784
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4 0
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 11,784
6 Credits/Payments:
a 2024 estimated tax payments and 2023 overpayment credited to 2024 6a 6,703
b Exempt foreign organizations—tax withheld at source...... 6b 0
c Tax paid with application for extension of time to file (Form 8868)... 6c 11,000
d Backup withholding erroneously withheld .......... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. 7 17,703
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. Click to see attachment
List of Attached Documents:
// Content
8 187
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 5,732
11 Enter the amount of line 10 to be: Credited to 2025 estimated taxright arrow5,732 Refundedright arrow 11 0
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$ 0(2) On foundation managers.right arrow$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.right arrow$ 0
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
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
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 arrowMA
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 .............
11
 
No
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 arrowN/A
14
The books are in care ofright arrowFORVIS MAZARS Telephone no.right arrow (617) 731-1222

Located atright arrowONE POST OFFICE SQUARE STE 2250BOSTONMA ZIP+4right arrow02109
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)
 
No
(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)
 
No
(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............
1a(4)
 
No
(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
 
 
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)
 
No
(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
 
 
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
 
 
If "Yes," attach the statement required by Regulations section 53.4945–5(d).
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
ELIZABETH MALLON CO FORVIS MAZARS TRUSTEE
0.00 		0 0 0
ONE POST OFFICE SQUARE STE 2250
BOSTON,MA02109
CIBC NATIONAL TRUST COMPANY TRUSTEE
0.00 		0 0 0
100 FEDERAL STREET
BOSTON,MA02110
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
NONE
Total number of other employees paid over $50,000...................right arrow 0
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
NONE
Total number of others receiving over $50,000 for professional services.............right arrow0
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  
2  
All other program-related investments. See instructions.
3  
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
18,615,105
b
Average of monthly cash balances.......................
1b
589,354
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, b, and c).........................
1d
19,204,459
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
0
3
Subtract line 2 from line 1d.........................
3
19,204,459
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
288,067
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
18,916,392
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
945,820
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
945,820
2a
Tax on investment income for 2024 from Part V, line 5 .......
2a
11,784
b
Income tax for 2024. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
11,784
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
934,036
4
Recoveries of amounts treated as qualifying distributions................
4
0
5
Add lines 3 and 4............................
5
934,036
6
Deduction from distributable amount (see instructions).................
6
0
7
Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...
7
934,036
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
844,507
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
 
4
Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......
4
844,507
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 7 934,036
2 Undistributed income, if any, as of the end of 2024:
a Enter amount for 2023 only....... 828,979
b Total for prior years:20 , 20, 20 0
3 Excess distributions carryover, if any, to 2024:
a From 2019......  
b From 2020......  
c From 2021......  
d From 2022......  
e From 2023......  
f Total of lines 3a through e ........ 0
4Qualifying distributions for 2024 from Part
XI, line 4: right arrow$ 844,507
a Applied to 2023, but not more than line 2a 828,979
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..... 15,528
e Remaining amount distributed out of corpus 0
5 Excess distributions carryover applied to 2024. 0 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 0
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...... 		0
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 .......... 		918,508
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) ... 		0
9 Excess distributions carryover to 2025.
Subtract lines 7 and 8 from line 6a ...... 		0
10 Analysis of line 9:
a Excess from 2020....  
b Excess from 2021....  
c Excess from 2022....  
d Excess from 2023....  
e Excess from 2024....  
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).)
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.
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 email address of the person to whom applications should be addressed:
bThe form in which applications should be submitted and information and materials they should include:
cAny submission deadlines:
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
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

MANHATTEN THEATRE CLUB

311 W 43RD ST STE 9
NEW YORK,NY10036 		NONE EXEMPT UNRESTRICTED 1,000

NEW YORK CITY BALLET

20 LINCOLN CTR
NEW YORK,NY10023 		NONE EXEMPT UNRESTRICTED 1,000

COLLEGIATE SCHOOL

301 FREEDOM PL S
NEW YORK,NY10069 		NONE EXEMPT UNRESTRICTED 5,000

BRIGHAM WOMEN'S HOSPITAL DEVELOPMENT OFFICE

263 HUNTINGTON AVENUE 318
BOSTON,MA02115 		NONE EXEMPT UNRESTRICTED 39,000

JEWISH PHILANTHROPIES OF GREATER BOSTON INC

126 HIGH STREET
BOSTON,MA02110 		NONE EXEMPT UNRESTRICTED 205,000

ANGELL MEMORIAL ANIMAL HOSPITAL

350 S HUNTINGTON AVE
BOSTON,MA02130 		NONE EXEMPT UNRESTRICTED 15,000

MUSEUM OF AFRICAN AMERICAN HISTORY

46 JOY STREET
BOSTON,MA02114 		NONE EXEMPT UNRESTRICTED 25,000

ANIMAL RESCUE LEAGUE OF BOSTON

10 CHANDLER ST
BOSTON,MA02116 		NONE EXEMPT UNRESTRICTED 15,000

ARIZONA STATE UNIVERSITY

1151 S FOREST AVE
TEMPE,AZ85004 		NONE EXEMPT UNRESTRICTED 35,000

HISTORIC NEW ENGLAND

151 ESSEX STREET
HAVERHILL,MA01832 		NONE EXEMPT UNRESTRICTED 35,000

UNIVERSITY OF WISCONSIN

1848 UNIVERSITY AVENUE
MADISON,WI53726 		NONE EXEMPT UNRESTRICTED 50,000

ISABELLA GARDNER MUSEUM

25 EVANS WAY
BOSTON,MA02115 		NONE EXEMPT UNRESTRICTED 2,000

ST MARKS SCHOOL

25 MARLBORO ROAD
SOUTHBOROUGH,MA01772 		NONE EXEMPT UNRESTRICTED 50,000

AMERICAN CANCER SOCIETY

250 WILLIAMS STREET NW
ATLANTA,NY30303 		NONE EXEMPT UNRESTRICTED 286,500

YYDC INC

50 FRANKLIN STREET SUITE 16B
NEW YORK,NY10013 		NONE EXEMPT UNRESTRICTED 2,000

CHAMBER MUSIC SOCIETY

60 GORE STREET
NEW YORK,NY10005 		NONE EXEMPT UNRESTRICTED 15,000

ASIA SOCIETY

725 PARK AVE
NEW YORK,NY10021 		NONE EXEMPT UNRESTRICTED 2,000

ROSE KENNEDY GREENWAY CONSERVANCY

ATLANTIC AVE
BOSTON,MA02110 		NONE EXEMPT UNRESTRICTED 25,000

KIDS COOKING FOR LIFE

PO BOX 94 LARKSPUR
LARKSPUR,CA94977 		NONE EXEMPT UNRESTRICTED 2,500

WASHINGTON SQUARE PARK CONSERVANCY

PO BOX 1624
NEW YORK,NY10276 		NONE EXEMPT UNRESTRICTED 20,000
Total .................................right arrow 3a 831,000
bApproved for future payment
Total ................................. right arrow 3b 0
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 ........... 		         
4 Dividends and interest from securities ....     14 324,497  
5 Net rental income or (loss) from real estate:
aDebt-financed property......          
bNot debt-financed property.....          
6 Net rental income or (loss) from personal property          
7 Other investment income .....          
8 Gain or (loss) from sales of assets other than
inventory ............ 		    18 536,746  
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue:
a
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) .. 0 861,243 0
13Total. Add line 12, columns (b), (d), and (e)..................
13
861,243
(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.)
4 INVESTMENT INCOME DISTRIBUTED TO OTHER CHARITIES
8 CAPITAL GAIN INCOME DISTRIBUTED TO OTHER CHARITIES
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
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:  
Software Version:  


Form 990PF - Special Condition Description:
Special Condition Description

TY 2024 AccountingFeesSchedule
Name:
KAHN CHARITABLE FOUNDATION
 
C/O MAZARS USA LLP
EIN:
04-6718867
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
ACCOUNTING 10,711 5,355   5,356

TY 2024 InvestmentsCorpBondsSchedule
Name:
KAHN CHARITABLE FOUNDATION
 
C/O MAZARS USA LLP
EIN:
04-6718867
Name of Bond End of Year Book Value End of Year Fair Market Value
AT&T INC DUE 6/1/2031 71,774 72,510
CINTAS CORP DUE 4/1/2027 76,344 74,457
EAGLE MATERIALS INC DUE 7/1/2031 53,884 54,979
GLAXOSMITHKLINE CAP INC DUE 5/15/2028 53,449 49,776
HOME DEPOT INC DUE 03/15/2031 96,858 106,031
J M SMUCKER CO DUE 11/15/2033 70,102 70,792
JP MORGAN CHASE & CO DUE 10/1/2026 76,752 73,907
JP MORGAN CHASE & CO DUE 10/23/2034 53,036 52,168
MICROSOFT CORP SR NT DUE 11/3/2025 100,347 99,566
MORGAN STANLEY DUE 1/20/2027 71,067 74,349
MPLX LP DUE 3/1/2027 71,233 71,604
PEPSICO INC SR GLBL DUE 7/17/2025 150,732 149,939
PROCTER & GAMBLE CO DUE 03/25/2030 97,669 95,407
UNITED HEALTH GROUP INC DUE 2/15/2028 102,091 102,631
WALMART INC DUE 09/09/2032 74,121 74,121

TY 2024 InvestmentsGovtObligationsSch
Name:
KAHN CHARITABLE FOUNDATION
 
C/O MAZARS USA LLP
EIN:
04-6718867
US Government Securities - End of Year Book Value:

2,415,198
US Government Securities - End of Year Fair Market Value:

2,373,434
State & Local Government Securities - End of Year Book Value:


0
State & Local Government Securities - End of Year Fair Market Value:


0


TY 2024 InvestmentsOtherSchedule2
Name:
KAHN CHARITABLE FOUNDATION
 
C/O MAZARS USA LLP
EIN:
04-6718867
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
ABBOTT LABORATORIES COM FMV 21,487 36,848
ADOBE SYS INC FMV 32,640 49,134
ALIGN TECHNOLOGY INC COM FMV 28,014 19,690
ALNYLAM PHARMACEUTICALS INC COM FMV 28,401 48,914
ALPHABET INC CAP STK CL A FMV 6,077 82,664
ALPHABET INC CAP STK CL C FMV 29,618 130,763
AMAZON.COM INC COM FMV 17,587 254,273
AMERICAN TOWER CORP FMV 12,136 24,533
AMERIPRISE FINL INC COM FMV 13,339 66,183
AMETEK INC NEW COM FMV 8,339 28,592
AMPHENOL CORP CL A FMV 18,337 38,216
ANALOG DEVICES INC COM FMV 12,447 35,941
APPLE INC COM FMV 41,581 174,600
ARES MANAGEMENT CORPORATION FMV 10,631 29,271
ARTHUR J GALLAGHER & CO FMV 25,452 28,811
ASML HOLDING NV FMV 27,455 29,651
ASTRAZENECA PLC SPONSORED ADR FMV 51,021 64,919
AUTOMATIC DATA PROCESSING INC COM FMV 2,740 28,990
AUTOZONE INC COM FMV 5,259 48,259
AXON ENTERPRISE INC FMV 20,354 20,699
BLACKROCK INC FMV 5,941 38,822
BLACKSTONE GROUP INC COM CL A FMV 23,809 67,461
BROADCOM INC FMV 28,116 38,591
CADENCE DESIGN SYSTEM INC COM FMV 5,806 22,187
CENCORA INC FMV 35,458 58,171
CHENIERE ENERGY INC COM NEW FMV 59,677 87,180
CHEVRON CORP NEW COM FMV 23,047 28,352
CHIPOTLE MEXICAN GRILL INC CL A FMV 14,348 26,110
CINTAS CORP COM FMV 10,924 23,401
CISCO SYS INC COM FMV 13,115 51,966
CLOUDFLARE INC FMV 30,892 36,620
CME GROUP INC COM FMV 32,983 44,650
COPART INC FMV 20,902 25,615
CORPAY INC COM FMV 20,227 33,514
COSTAR INC COM FMV 26,826 35,135
CROWDSTRIKE HLDGINC CL A FMV 6,639 19,354
CURTISS-WRIGHT CORP FMV 16,513 24,428
CYBERARK SOFTWARE LTD FMV 23,940 35,399
DANAHER CORP COM FMV 27,626 53,928
DATADOG INC FMV 35,739 50,239
DEXCOM INC FMV 34,246 36,313
DIAMONDBACK ENERGY INC COM FMV 16,644 17,312
DISNEY WALT CO COM FMV 36,475 40,799
DOMINOS PIZZA INC COM FMV 10,694 17,123
DRAFTKINGS INC FMV 47,434 50,396
EATON CORP PLC FMV 28,455 36,770
ELEVANCE HEALTH INC FMV 41,062 38,896
EMCOR GROUP INC FMV 12,219 12,837
ENTEGRIS INC COM FMV 20,242 20,082
EXXON MOBILE CORP FMV 37,179 59,721
FIDELITY NATL INFO SVCS INC FMV 20,623 40,542
FISERV INC COM FMV 3,255 53,447
FLOOR & DECOR HLDGS INC CL A FMV 13,412 10,027
FLUTTER ENTERTAINMENT PLC FMV 18,428 21,146
GE HEALTHCARE TECHNOLOGIES INC FMV 8,138 8,074
GLOBUS MEDICAL INC FMV 7,186 5,489
HEALTHEQUITY INC FMV 8,739 10,476
HOME DEPOT INC COM FMV 6,919 33,731
HOWMET AEROSPACE INC COM FMV 20,069 84,503
HUBBELL INC COM FMV 10,330 29,406
HUBSPOT INC FMV 45,223 45,644
IDEX CORP COM FMV 14,678 17,557
IDEXX LABORATORIES INC FMV 42,605 53,634
INGERSOLL RAND INC COM FMV 8,303 14,557
INTERCONTINENTAL EXCHANGE INC FMV 28,054 67,517
IPATH SELECT MLP ETN FMV 429,186 599,594
IQVIA HLDGS INC COM FMV 50,258 34,827
JP MORGAN CHASE & CO FMV 6,924 74,217
JP MORGAN MID CAP VALUE FUND CL I #758 FMV 1,249,184 1,433,036
KEYSIGHT TECHNOLOGIES INC COM FMV 9,017 17,533
LAZARD GLOBAL LISTED INFRASTRUCTURE FMV 742,540 825,010
LIGHTHOUSE DIVERSIFIED FUND FMV 1,200,000 2,562,900
LINDE PLC COM FMV 18,854 51,610
LIVE NATION ENTERTAINMENT INC COM FMV 13,923 21,179
MARRIOTT INTL CL A FMV 6,355 33,058
MARTIN MARIETTA MATERIALS COM FMV 41,534 57,641
MARVELL TECHNOLOGY GROUP LTD FMV 12,717 23,994
MCDONALD'S CORP FMV 46,789 46,747
META PLATFORMS INC FMV 49,434 72,333
MFS INST INT'L EQUITY FUND FMV 709,093 1,098,098
MICROSOFT CORP COM FMV 17,093 343,710
MONDAY.COM LTD FMV 28,987 40,568
MONDELEZ INTL INC COM FMV 23,505 29,943
MONOLITHIC POWER SYSTEMS INC FMV 31,341 30,718
MONSTER BEVERAGE CORP FMV 46,128 76,734
MSCI INC CL A FMV 2,327 16,149
NATERA INC FMV 13,855 13,684
NEXTERA ENERGY INC COM FMV 36,477 53,870
NRG ENERGY INC FMV 10,270 10,277
NVIDIA CORP FMV 90,060 265,897
O'REILLY AUTOMOTIVE INC FMV 16,865 22,983
OSHKOSH CORPORATION FMV 10,541 12,944
OTIS WORLDWIDE CORP COM FMV 10,241 26,537
PENTAIR PLC SHS FMV 5,414 12,627
PEPSICO INC COM FMV 20,908 34,066
PINTEREST INC FMV 18,307 17,536
PLANET FITNESS INC FMV 13,977 15,158
PNC FINL SVCS GROUP INC COM FMV 24,135 35,793
PROCORE TECHNOLOGIES INC FMV 13,214 12,863
PROLOGIS INC FMV 37,209 35,425
QUALCOMM INC COM FMV 30,953 59,085
REGAL REXNORD CORP FMV 9,632 16,091
REVVITY INC FMV 22,569 19,054
ROPER TECHNOLOGIES, INC. FMV 27,953 66,320
ROSS STORES INC COM FMV 30,350 41,081
ROYAL CARIBBEAN CRUISES LTD FMV 41,595 48,224
RTX CORP FMV 33,908 79,289
SAIA INC FMV 19,801 12,604
SALESFORCE COM INC COM FMV 45,977 77,717
S&P GLOBAL INC COM FMV 24,864 40,601
SPROUTS FMRS MKT INC COM FMV 9,418 34,574
STRYKER CORP COM FMV 13,864 35,211
T MOBILE US INC COM FMV 3,955 16,678
TE CONNECTIVITY LTD REG SHS FMV 49,580 63,251
THE TRADE DESK INC FMV 18,958 20,733
THERMO FISHER CORP COM FMV 10,451 33,248
TJX COS INC NEW COM FMV 8,716 43,715
TRACTOR SUPPLY CO COM FMV 10,036 34,406
TRADEWEB MARKETS INC FMV 21,991 38,357
TRANSUNION COM FMV 13,785 22,264
TWEEDY BROWNE GLOBAL VALUE FUND #1 FMV 636,166 704,699
ULTA BEAUTY, INC FMV 15,788 18,713
UNION PAC CORP FMV 25,570 60,281
UNITEDHEALTH GROUP INC FMV 2,460 43,052
US FOODS HLDG CORP COM FMV 14,905 27,801
VALVOLINE INC FMV 20,466 19,200
VANGUARD - INDEX FUND 500 FMV 188,188 2,552,707
VEEVA SYS INC COM CL A FMV 36,443 52,124
VERTIV HOLDINGS CO FMV 18,255 18,748
VICI PPTYS INC FMV 21,526 23,179
VISA INC COM CL A FMV 12,518 123,202
WASTE CONNECTIONS INC COM FMV 24,789 33,610
WESCO INTERNATIONAL INC FMV 12,240 14,075
WINGSTOP INC FMV 11,014 10,102
WORKDAY INC FMV 56,309 54,720
ZOETIS INC CL A FMV 10,420 19,182
ZSCALER INC FMV 24,268 41,440
ZURN ELKAY WATER SOLUTIONS CORP FMV 9,480 12,617

TY 2024 OtherProfessionalFeesSchedule
Name:
KAHN CHARITABLE FOUNDATION
 
C/O MAZARS USA LLP
EIN:
04-6718867
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
CUSTODIAL FEES 16,052 8,026   8,026


TY 2024 TaxesSchedule
Name:
KAHN CHARITABLE FOUNDATION
 
C/O MAZARS USA LLP
EIN:
04-6718867
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
FOUNDATION TAXES 250 125   125