Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
Do not enter social security numbers on this form as it may be made public.
Go to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0047
2025
Open to Public Inspection
For calendar year 2025, or tax year beginning 01 - 01 2025, and ending 12 - 31, 20 25
Name of foundation
INTERNATIONAL ASSOCIATION FOR
PLANT TAXONOMY (USA)
Number and street (or P.O. box number if mail is not delivered to street address) BOTANY DEPT MRC 166 PO BOX 370
  Room/suite
City or town
WASHINGTON
State or province
DC
Country  
ZIP or foreign postal code
200137012
A Employer identification number

52-0817253
B Telephone number (see instructions)

2026330968
C
G Check all that apply:

D 1. Foreign organizations, check here.............
2. Foreign organizations meeting the 85%
test, check here and attach computation ...
E
H Check type of organization:
F
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)$4,292,941J 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) 210
2 Check .................
3 Interest on savings and temporary cash investments 21 21  
4 Dividends and interest from securities... 66,899 66,899  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 429,770
b Gross sales price for all assets on line 6a 1,384,848
7 Capital gain net income (from Part IV, line 2)... 429,770
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)....... Click to see attachment
List of Attached Documents:
// Content
161,657 0  
12 Total. Add lines 1 through 11........ 658,557 496,690  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 23,000 2,300   20,700
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
9,373 4,687   4,686
c Other professional fees (attach schedule)....        
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
6,143 0   0
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings....... 10,783 0   10,783
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
174,468 1,094   173,374
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 223,767 8,081   209,543
25 Contributions, gifts, grants paid....... 101,378 101,378
26 Total expenses and disbursements. Add lines 24 and 25 ................ 325,145 8,081   310,921
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 333,412
b Net investment income (if negative, enter -0-) 488,609
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2025)
Form 990-PF (2025)
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............. 17,223 14,553 14,553
2 Savings and temporary cash investments......... 1,432 1,434 1,434
3 Accounts receivable  
Less: allowance for doubtful accounts        
4 Pledges receivable  
Less: allowance for doubtful accounts        
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)  
Less: allowance for doubtful accounts        
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges..........      
10a Investments—U.S. and state government obligations (attach schedule) 15,995 Click to see attachment
List of Attached Documents:
// Content
35 		35
b Investments—corporate stock (attach schedule)....... 1,639,317 Click to see attachment
List of Attached Documents:
// Content
1,991,396 		4,097,555
c Investments—corporate bonds (attach schedule)....... 192,698 Click to see attachment
List of Attached Documents:
// Content
192,698 		179,364
11 Investments—land, buildings, and equipment: basis  
Less: accumulated depreciation (attach schedule)        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule)..........      
14 Land, buildings, and equipment: basis  
Less: accumulated depreciation (attach schedule)        
15 Other assets (describe ) Click to see attachment
List of Attached Documents:
// Content
39 		Click to see attachment
List of Attached Documents:
// Content
0 		Click to see attachment
List of Attached Documents:
// Content
0
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 1,866,704 2,200,116 4,292,941
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 )    
23 Total liabilities (add lines 17 through 22)......... 0 0
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here
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
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 1,866,704 2,200,116
29 Total net assets or fund balances (see instructions)..... 1,866,704 2,200,116
30 Total liabilities and net assets/fund balances (see instructions). 1,866,704 2,200,116
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
1,866,704
2
Enter amount from Part I, line 27a .....................
2
333,412
3
Other increases not included in line 2 (itemize)
3
0
4
Add lines 1, 2, and 3 ..........................
4
2,200,116
5
Decreases not included in line 2 (itemize)
5
0
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, line 29, column (b) ..
6
2,200,116
Form 990-PF (2025)
Form 990-PF (2025)
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 SIEBERT INVESTMENTS ST   2024-03-20 2025-03-07
b SIEBERT INVESTMENTS LT   2019-10-10 2025-12-19
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 171,778   154,263 17,515
b 1,213,070   800,815 412,255
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       17,515
b       412,255
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 2 429,770
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 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 6,792
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 6,792
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 6,792
6 Credits/Payments:
a 2025 estimated tax payments and 2024 overpayment credited to 2025 6a 10,443
b Exempt foreign organizations—tax withheld at source...... 6b 0
c Tax paid with application for extension of time to file (Form 8868)... 6c 0
d Backup withholding erroneously withheld .......... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. 7 10,443
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. 8 163
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed....... 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid... 10 3,488
11 Enter the amount of line 10 to be: Credited to 2026 estimated tax3,488 Refunded 11 0
For Refunded amount, also complete and attach Form 8050. See instructions.
Form 990-PF (2025)
Form 990-PF (2025)
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. $ 0(2) On foundation managers.$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.$ 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)
DC
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 .Click to see attachment
List of Attached Documents:
// Content
8b
 
No
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 2025 or the taxable year beginning in 2025? 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 addressHTTPS://WWW.IAPTGLOBAL.ORG/
14
The books are in care ofWARREN L WAGNER Telephone no. (202) 633-0968

Located atC/O SMITH INST MRC-166 P O BOX37012WASHINGTONDC ZIP+4200120968
15
Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........
and enter the amount of tax-exempt interest received or accrued during the year ........
15
 
16 At any time during calendar year 2025, 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
Form 990-PF (2025)
Form 990-PF (2025)
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)
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 ........
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 2025? .............
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 2025, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2025?....................
2a
 
No
If "Yes," list the years 20, 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.
20, 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 2025 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 Form 4720, Schedule C, to determine
if the foundation had excess business holdings in 2025.).....................
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 2025? ..
4b
 
No
Form 990-PF (2025)
Form 990-PF (2025)
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)
Yes
 
(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
 
No
c
Organizations relying on a current notice regarding disaster assistance check .........
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
WARREN K WAGNER BOARD CHAIR
1.00 		0 0 0
BOTANY DEPT MRC 166 PO BOX 37012
WASHINGTON,DC200137012
JUDY SKOG DIRECTOR
0.10 		0 0 0
BOTANY DEPT MRC 166 PO BOX 37012
WASHINGTON,DC200137012
DAVID BALLANTINE DIRECTOR
0.10 		0 0 0
BOTANY DEPT MRC 166 PO BOX 37012
WASHINGTON,DC200137012
JOHN WIERSEMA DIRECTOR
0.10 		0 0 0
BOTANY DEPT MRC 166 PO BOX 37012
WASHINGTON,DC200137012
SARAH EICHHORN DIRECTOR EX-OFFICIO
10.00 		23,000 0 0
BOTANY DEPT MRC 166 PO BOX 37012
WASHINGTON,DC200137012
LUCIA LOHMANN PRESIDENT EX-OFFICIO
0.10 		0 0 0
BOTANY DEPT MRC 166 PO BOX 37012
WASHINGTON,DC200137012
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................... 0
Form 990-PF (2025)
Form 990-PF (2025)
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 MEMBERSHIP - PROVIDING AFFILIATION AND INFORMATION TO BOTANISTS. SPONSORING SPEAKERS AND ATTENDANCE AT BOTANICAL CONFERENCES, AND MEETINGS. 11,490
2 GRANTS - IAPT FUNDS COMPETITIVE GRANTS IN PLANT SYSTEMATICS, WITH EMPHASIS ON SUPPORTING RESEARCH BY STUDENTS AND YOUNG INVESTIGATORS IN DEVELOPING COUNTRIES, BUT IS OPEN TO APPLICANTS WORLD-WIDE. 101,378
3 EVENTS - AS ONE OF THE MOST ACTIVE MEMBERS OF THE INTERNATIONAL ASSOCIATION OF BOTANICAL AND MYCOLOGICAL SOCIETIES (IABMS), IAPT PLAYS AN ESSENTIAL ROLE IN THE ORGANIZATION OF INTERNATIONAL BOTANICAL CONGRESSES, HELD EVERY SIX YEARS. THE BOTANICAL CONGRESSES, ALONG WITH THE INTERNATIONAL MYCOLOGICAL CONGRESS HELD EVERY FOUR YEARS, ARE THE LARGEST AND MOST SIGNIFICANT INTERNATIONAL MEETINGS FOR THEIR RESPECTIVE COMMUNITIES. THE IAPT FACILITATES AND SUPPORTS A NOMENCLATURE SECTION MEETING AT EACH CONGRESS, WHERE AMENDMENTS TO THE INTERNATIONAL CODE OF NOMENCLATURE ARE CONSIDERED AND VOTED ON. 10,744
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.........................0
Form 990-PF (2025)
Form 990-PF (2025)
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
4,151,868
b
Average of monthly cash balances.......................
1b
49,783
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, 1b, and 1c).......................
1d
4,201,651
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
4,201,651
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
63,025
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
4,138,626
6
Minimum investment return. Enter 5% (0.05) of line 5 ................
6
206,931
Part X
Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here and do not complete this part.)
1
Minimum investment return from Part IX, line 6..................
1
206,931
2a
Tax on investment income for 2025 from Part V, line 5 .......
2a
6,792
b
Income tax for 2025. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
6,792
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
200,139
4
Recoveries of amounts treated as qualifying distributions................
4
0
5
Add lines 3 and 4............................
5
200,139
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
200,139
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, line 26, column (d) ..........
1a
310,921
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
310,921
Form 990-PF (2025)
Form 990-PF (2025)
Page 9
Part XII
Undistributed Income (see instructions)
(a)
Corpus 		(b)
Years prior to 2024 		(c)
2024 		(d)
2025
1 Distributable amount for 2025 from Part X, line 7 200,139
2 Undistributed income, if any, as of the end of 2025:
a Enter amount for 2024 only....... 99,967
b Total for prior years:20 , 20, 20 0
3 Excess distributions carryover, if any, to 2025:
a From 2020......  
b From 2021......  
c From 2022......  
d From 2023......  
e From 2024......  
f Total of lines 3a through e ........ 0
4Qualifying distributions for 2025 from Part
XI, line 4: $ 310,921
a Applied to 2024, but not more than line 2a 99,967
b Applied to undistributed income of prior years
(Election required—see instructions) ..... 		Click to see attachment
List of Attached Documents:
// Content
0
c Treated as distributions out of corpus (Election
required—see instructions) ........ 		0
d Applied to 2025 distributable amount..... 200,139
e Remaining amount distributed out of corpus 10,815
5 Excess distributions carryover applied to 2025. 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 10,815
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 2024. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		0
f Undistributed income for 2025. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2026 .......... 		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 2020 not
applied on line 5 or line 7 (see instructions) ... 		0
9 Excess distributions carryover to 2026.
Subtract lines 7 and 8 from line 6a ...... 		10,815
10 Analysis of line 9:
a Excess from 2021 ....  
b Excess from 2022 ....  
c Excess from 2023 ....  
d Excess from 2024 ....  
e Excess from 2025 .... 10,815
Form 990-PF (2025)
Form 990-PF (2025)
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 2025, enter the date of the ruling ......
 
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) 2025 (b) 2024 (c) 2023 (d) 2022
         
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, 3b, or 3c 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 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, 2b, 2c, and 2d. See instructions
aThe name, address, and telephone number or e-mail address of the person to whom applications should be addressed:
EVA KRALOVICOVA
DUBRAVSKA CESTA 9
BRATISLAVA   SK-845-23
LO
(202) 633-0935
OFFICE@IAPT-TAXON.ORG
bThe form in which applications should be submitted and information and materials they should include:
ALL REQUIREMENTS CAN BE FOUND AT HTTPS://WWW.IAPTGLOBAL.ORG/GRANTS
cAny submission deadlines:
SMALL COLLECTIONS GRANTS DEADLINE FEBRUARY 28,2026, RESEARCH GRANTS DEADLINE JANUARY 30,2026
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
ALL REQUIREMENTS CAN BE FOUND AT HTTPS://WWW.IAPTGLOBAL.ORG/GRANTS
Form 990-PF (2025)
Form 990-PF (2025)
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
ANEEQA GHAFOOR


UNIVERSITY OF THE PUNJAB
LAHORE   F7H8HFV
PK 		    UNTANGLING THE SYSTEMATIC DIVERSITY, DISTRIBUTION AND CONSERVATION OF GENUS MORCHELLA DILL. EX PERS., FROM THE KAGHAN VALLEY, KP, PAKISTAN 2,000
ANGY VANESA CARO SANCHEZ


UNIVERSIDAD DE ANTIOQUIA
MEDELLIN,ANTIOQUIA53108
CO 		    DIOECY AND RESINIFEROUS FLOWERS IN CLUSIEAE TRIBE (CLUSIACEAE): PHYLOGENY AND EVOLUTIONARY PATTERNS 1,994
CAROLINE DA CRUZ VASCONCELOS


NATIONAL INSTITUTE FOR AMAZONIAN
RESEARCH
MANAUS   69067-375
BR 		    BUILDING A NEAR-INFRARED SPECTRAL LIBRARY TO REVEAL NEW SPECIES OF ECCLINUSA (SAPOTACEAE, CHRYSOPHYLLOIDEAE) IN SOUTH AMERICA 2,000
DANILO ALVARENGA ZAVATIN


UNIVERSITY OF SAO PAULO
MUSSOLINI   298
BR 		    BIOGEOGRAPHY, SYSTEMATICS AND CONSERVATION OF CATASETUM RICH EX. KUNTH (ORCHIDACEAE) IN THE ATLANTIC FOREST OF BRAZIL 1,950
DIPANKAR BORAH


KALIABOR COLLEGE
KUWARITOL,ASSAM782137
IN 		    UNRAVELING SPECIES BOUNDARIES WITHIN THE BEGONIA ABORENSIS-SILLETENSIS COMPLEX OF THE EASTERN HIMALAYAS 2,000
EDDY MARTINEZ QUESADA


FRENCH NATIONAL RESEARCH INSTITUTE
FOR SUSTAINABLE DEVELOPMENT
CACHAN   9420
FR 		    TAXONOMY, BIOGRAPHY, AND CONSERVATION OF DENDROPHTHORA GENUS (SANTALACEAE-VISIEAE) 2,000
JOHN MICHAEL LASTIMOSO


UNIVERSITY OF THE PHILIPPINES
QUEZON CITY   1101
RP 		    SETTING THE RECORD STRAIGHT ON SARGASSUM (FUCALES, HETEROKONTOPHYTA) TAXONOMY IN THE PHILIPPINES 2,000
KAREN YULIANA SUAREZ CONTENTO


RURAL FEDERAL UNIVERSITY OF
PERNAMBUCO
DUBEUX   50740720
BR 		    A COMPREHENSIVE STUDY OF THE SYSTEMATICS, EVOLUTION, AND BIOGEOGRAPHY OF CROTON SECT. LAMPROCROTON: A PRIMARILY SOUTHERN NEOTROPICAL LINEAGE. 2,000
KASTURI CHAKRABORTY


CENTRAL NATIONAL HERBARIUM
BALLY,WEST BENGAL711201
IN 		    UNDERSTANDING INDIAN CONYZINAE (ASTERACEAE): MORPHOLOGICAL AND MOLECULAR APPROACH. 2,000
KHANT ZAW HEIN


MAHASARAKHAM UNIVERSITY
MAHASARAKHAM   44150
TH 		    TAXONOMIC REVISION AND POLLEN MORPHOLOGY OF TYPHONIUM SCHOTT (ARACEAE) IN MAINLAND SOUTHEAST ASIA 2,000
LEONARDO DA SILVEIRA DE SOUZA


STATE UNIVERSITY OF CAMPINAS
UNICAMP
CAMPINAS   13083-872
BR 		    SYSTEMATIC AND CONSERVATION STUDIES IN FORSTERONIA (APOCYNACEAE, MESECHITEAE) 2,000
MAURICIO FIGUEIRA


UNIVERSIDADE DE BRASILIA
SOUTH BEACH   70790-140
BR 		    PHYLOGENOMIC ANALYSIS OF THE TRIBE GOUANIEAE AND TAXONOMIC REVISION OF THE SOUTH AMERICAN SPECIES OF GOUANIA (RHAMNACEAE) 2,000
PAUL HENRY GONZALES ARCE


UNIVERSIDAD NACIONAL MAYOR DE SAN
MARCOS
COMAS,LIMA15324
PE 		    INCREASING PLANT KNOWLEDGE IN THE HUANCABAMBA HOTSPOT 2,000
RENDERT D HOEKSTRA


UNIVERSITY OF CAPE TOWN
CAPETOWN   7405
SF 		    UNDESCRIBED DIVERSITY IN ERICA: ELEVEN PUTATIVE NEW SPECIES FROM THE KAROO MOUNTAINS IN THE CAPE FLORISTIC REGION 1,984
VALERIE TOLOTRA RAMAROSANDRATANA


UNIVERSITY OF ANTANANARIVO
BETONGOLO,ANTANANARIVO101
MA 		    FLORAL ANATOMY AND PHYLOGENOMICS OF THE ENDEMIC MALAGASY TREE FENERIVIA DIELS. (ANNONACEAE) 2,000
YEISON LONDONO-ECHEVERRI


UNIVERSITY OF ANTIOQUIA
MEDELLIN,ANTIOQUIA53-108
CO 		    REVEALING THE CITRUS FAMILYS DIVERSITY IN COLOMBIA: TAXONOMIC SYNOPSIS OF RUTACEAE 2,000
ANA PAULA FORTUNA PEREZ


RUA GENERAL TELES 2940
BOTUCATU,SAO PAOLO18602120
BR 		    DIGITALIZATION, DATABASE SUPPORT AND MAINTENANCE OF MATERIALS IN THE BOTU HERBARIUM 2,000
ANDRES OREJUELA


UNIVERSIDAD DE CARTAGENA
CARTAGENA DE INDIAS,BOLIVAR130000
CO 		    EXPANDING, DIGITIZING, AND STRENGTHENING THE RESEARCH AND ACCESSIBILITY CAPACITY OF THE HERBARIUM HCUC AT THE UNIVERSIDAD DE CARTAGENA (COLOMBIA) 2,000
BETTY SOPLA MAS


NATIONAL UNIVERSITY TORIBIO
RODRIGUEZ DE MENDOZA DE AMAZONAS
CHACHAPOYA   01001
PE 		    DIGITISING KUELAP HERBARIUM TO ASSIST IN THE CONSERVATION OF THE PERUVIAN ANDES-AMAZON TRANSITION: A BIODIVERSITY HOTSPOT 2,000
CAROLINA I CALVINO


UNIVERSIDAD NACIONAL DEL COMAHUE
RIO NEGRO   8400
AR 		    DATA MOBILIZATION OF THE BCRU HERBARIUM BRYOPHYTE COLLECTION: ENHANCING BIODIVERSITY KNOWLEDGE IN PATAGONIA ARGENTINA AND ANTARCTICA 2,000
DAVID SANIN


UNIVERSIDAD INDUSTRIAL DE SANTANDER
BUCARAMANGA,SANTANDER680001
CO 		    ENHANCING AND VISUALIZING THE UIS HERBARIUM COLLECTION IN SANTANDER, A HIGH-ENDEMISM DEPARTMENT OF COLOMBIA. 2,000
DEISY PEREIRA SARAIVA


UNIVERSIDADE FEDERAL DO AMAZONAS
MANAUS,AMAZONAS69080-900
BR 		    STRENGTHENING AND SAFEGUARDING THE HUAM HERBARIUM IN THE AMAZON 2,000
DIPANWITA BANIK


CSIR-NORTH EAST INSTITUTE OF
SCIENCE AND TECHNOLOGY
JORHAT,ASSAM785006
IN 		    RESTORATION AND DIGITIZATION OF HALF-CENTURY-OLD PLANT SPECIMEN REPOSITORY FROM ASSAM, NORTH EAST INDIA 2,000
FELIPE GOMEZ NOGUEZ


UNIVERSIDAD AUTONOMA DE GUERRERO
CHILPANCINGO,GUERRERO39070
MX 		    EXPLORATION, CONSERVATION, AND DIGITALIZATION OF FLORISTIC DIVERSITY IN HOT SPOTS IN GUERRERO 2,000
JENNY OLGA ARREA PAUCAR


UNIVERSIDAD NACIONAL DE SAN
CRISTOBAL DE HUAMANGA
AYACUCHO   050034
PE 		    DOCUMENTING AND VISUALIZING THE PLANT DIVERSITY OF THE AYACUCHO REGION-CURATION AND DIGITIZATION IN THE HERBARIUM SAN CRISTOBAL DE HUAMANGA - HSCH 2,000
MANUEL HIGINIO SANDOVAL-ORTEGA


UNIVERSIDAD DE SONORA
HERMOSILLO,SONORA83000
MX 		    DIGITALIZATION OF THE FAMILIES ASTERACEAE AND FABACEAE DEPOSITED IN THE HERBARIUM USON 2,000
PAULO CARDOSO DA SILVEIRA


UNIVERSIDADE DE AVEIRO
AVEIRO   P-3810-193
PO 		    BACKLOG PROCESSING AND DIGITALIZATION OF SPECIMENS COLLECTED FOR THE TAXONOMIC REVISION OF CALENDULA L. (ASTERACEAE) 1,973
PEDRO LUIS RODRIGUES DE MORAES


UNIVERSIDADE ESTADUAL PAULISTA
RIO CLARO,SAO PAOLO13506900
BR 		    SUPPORTING THE CURATORIAL MANAGEMENT FOR THE HERBARIUM RIOCLARENSE (HRCB) 2,000
SERGAZY ADEKENOV


JSC RESEARCH AND PRODUCTION CENTER
KARAGANDA   100009
KZ 		    IMPROVING AND MAINTAINING THE HERBARIUM FUND OF RARE AND ENDEMIC PLANTS OF KAZAKHSTAN AND CENTRAL ASIA 2,000
VINITA GOWDA


INDIAN INSTITUTES OF SCIENCE
EDUCATION AND RESEARCH
BHOPAL,MADHYA PRADESH4622066
IN 		    PROCESSING, DIGITISATION, AND CREATING A SHAREABLE DATABASE OF HERBARIUM COLLECTIONS FROM NORTHEAST OF INDIA AND SKY ISLANDS OF WESTERN GHATS, INDIA 1,990
VIRGINIE SEALYS CHRIS


MONTSERRAT NATIONAL HERBARIUM
OLVESTON   MSR 1350
MH 		    SUSTAINING MONTSERRATS BOTANICAL HERITAGE: IMPROVING HERBARIUM SERVICES AND COLLECTION CARE. 2,000
ADEYINKA ADEPOJU


AFRICAN METHODIST EPISCOPAL
UNIVERSITY
MONROVIA   856X6GX
LI 		    DIGITIZATION OF LIBERIAN HERBARIUM SPECIMENS 2,000
ARUN KUMAR T K


THE ZAMORINS GURUVAYURAPPAN COLLEGE
KOZHIKODE,KERALA673014
IN 		    BARCODING, DIGITIZATION, AND IMPROVEMENT OF FUNGAL COLLECTIONS IN THE ZGC HERBARIUM, INDIA 2,000
BONIFACIA BENITEZ DE BERTONI


UNIVERSIDAD NACIONAL DE ASUNCION
SAN LORENZO   111421
PA 		    STRENGTHENING THE FACEN HERBARIUM 2,000
BUENAVENTURA CALDERA


UNIVERSITY OF ORIENTE
PUERTO LA CRUZ   58FW7XV
VE 		    SUPPORT FOR THE CONSERVATION MANAGEMENT OF THE BOTANICAL COLLECTION OF THE IRBR HERBARIUM OF THE UNIVERSITY OF ORIENTE. 2,000
CARMEN ROSSINI


UNIVERSIDAD DE LA REPUBLICA
MONTEVIDEO   1238
UY 		    DIGITIZATION AND CONSERVATION OF THE HERBARIUM COLLECTION AT FACULTAD DE QUIMICA, UDELAR (URUGUAY) 2,000
DARIEN EROS PRADO


UNIVERSIDAD NACIONAL DE ROSARIO
ROSARIO   S2000CGK
AR 		    DIGITIZATION, GEOREFERENCING, AND CONSERVATION OF THE UNR HERBARIUM COLLECTION 2,000
FABIANE NEPOMUCENO DA COSTA


UNIVERSIDADE FEDERAL DOS VALES DO
JEQUITINHONHA E MUCURI
DIAMANTINA MG   39100-000
BR 		    DIGITIZATION OF DATA AND IMAGES FROM DIAM, THE HERBARIUM LOCATED IN THE ESPINHACO RANGE, BRAZIL 1,994
FABRICIO EMANUEL VALDES


MUSEO OF LA PLATA
LA PLATA   B1900
AR 		    IMPROVING GLOBAL ACCESS TO LABOULBENIOMYCETES: DIGITALIZATION AND ENHANCEMENT OF A UNIQUE MYCOLOGICAL HERITAGE OF ARGENTINA 2,000
INES RIBEIRO DE ANDRADE


BOTANICAL GARDEN OF THE MUNICIPAL
PARKS AND ZOOBOTANY FOUNDATION
BELO HORIZONTE   31365-450
BR 		    DIGITAL PUBLICATION OF THE HERBARIUM COLLECTION OF THE BOTANICAL GARDEN OF THE MUNICIPAL PARKS AND ZOOBOTANICAL FOUNDATION OF BELO HORIZONTE, BRAZIL. 2,000
J FRANCISCO MORALES


UNIVERSITY OF THE WEST INDIES
ST AUGUSTINE   JHRXGQC
TD 		    ONLINE DATABASE OF THE NATIONAL HERBARIUM OF TRINIDAD AND TOBAGO (TRIN): TOWARDS A NEW FLORA OF THE COUNTRY 2,000
JUAN MANUEL RODRIGUEZ


UNIVERSIDAD NACIONAL DE CORDOBA
CORDOBA   X5000
AR 		    IMPROVEMENT THE LICHEN COLLECTION FROM LUTI HERBARIA 2,000
MARIE-SOLANGE TIEBRE


UNIVERSITY FELIX HOUPHOUET-BOIGNY
ABIDJAN   22 BP 582
IV 		    PROCESSING OF BACKLOG SPECIMENS IN THE HERBARIUM OF THE CENTRE NATIONAL OF FLORISTIQUE (COTE D'IVOIRE) 2,000
MARTHA MOGOLLON ARISMENDY


UNIVERSIDAD NACIONAL DE CORDOBA
CORDOBA   X5000
AR 		    UPDATE, DIGITIZATION AND DISSEMINATION OF THE ALGAE COLLECTION FROM THE COLOMBIAN CARIBBEAN IN THE HERBARIUM OF THE UNIVERSITY OF CORDOBA HUC. 2,000
NEDUVOTO PINIEL MOLLEL


NATIONAL HERBARIUM OF TANZANIA NHT
DEPARTMENT
ARUSHA   23100
TZ 		    NATIONAL HERBARIUM OF TANZANIA (NHT) CAPACITY BUILDING: INCORPORATING THE BACKLOG SPECIMENS INTO THE CABINETS. 2,000
PAOLA PENA-ALTAMIRANO


BIBLIOTECA ECUATORIANA AURELIO
ESPINOSA POLIT
QUITO   N6922
EC 		    RESTORING THE FERN COLLECTION AT THE OLDEST HERBARIUM IN ECUADOR. 2,000
PAUL GAMBOA TRUJILLO


UNIVERSIDAD CENTRAL DEL ECUADOR
QUITO   170129
EC 		    DIGITIZATION AND CONSERVATION OF THE FUNGAL COLLECTION OF THE QAP HERBARIUM FOR ITS PRESERVATION AND GLOBAL ACCESS - QUITO, ECUADOR 1,994
PETER ATTA-ADJEI JUNIOR


CENTRE FOR PLANT MEDICINE RESEARCH
MAMPONGAKUAPEM   E2 0698 1121
GH 		    HALTING QUICK DEPLETION OF MEDICINAL PLANT COLLECTIONS AT THE CPMR HERBARIUM, GHANA. 2,000
RAFAEL FELIPE DE ALMEIDA


UNIVERSITY OF WITWATERSRAND
JOHANNESBURG   2000
SF 		    PROCESSING TWENTY YEARS OF BACKLOG AT J HERBARIUM 1,500
ROSA VILLARREAL


THE HERBARIUM OF AUTONOMOUS
UNIVERSITY OF CHIRIQUI
DAVID   0427
PM 		    ENHANCING CONDITIONS OF PROCESSING OF BACKLOGGED SPECIMENS AND THEIR CONSERVATION IN THE UCH HERBARIUM 2,000
ZHOFRE H AGUIRRE MENDOZA


UNIVERSIDAD NACIONAL DE LOJA
ALVARADO   110103
EC 		    CATALOGING, RESTORATION, AND IMAGING OF THE VASCULAR PLANT COLLECTION AT THE REINALDO ESPINOSA HERBARIUM (LOJA) 1,999
Total ................................. 3a 101,378
bApproved for future payment
Total ................................. 3b 0
Form 990-PF (2025)
Form 990-PF (2025)
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
aMEMBERSHIP FEES         37,747
bPUBLICATIONS         123,910
c
d
e
f
gFees and contracts from government agencies          
2 Membership dues and assessments ....          
3 Interest on savings and temporary cash
investments ........... 		    14 21  
4 Dividends and interest from securities ....     14 66,899  
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 ............ 		    18 429,770  
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) .. 0 496,690 161,657
13Total. Add line 12, columns (b), (d), and (e)..................
13
658,347
(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.)
1A MEMBERSHIP PROVIDES OPPORTUNITIES TO SHARE INFORMATION AND COOPERATE IN THE PERFORMANCE, ANALYSIS AND DISSEMINATION OF RESEARCH IN THE FIELD OF TAXONOMY.
Form 990-PF (2025)
Form 990-PF (2025)
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.
May the IRS discuss this return
with the preparer shown below?
See instructions.
Signature of officer or trustee Date Title
Paid Preparer Use Only Preparer's name Preparer's Signature Date Check if self-
employed 		PTIN
Firm's name
Firm's EIN
Firm's address


Phone no.
Form 990-PF (2025)
Additional Data


Software ID:  
Software Version:  


Form 990PF - Special Condition Description:
Special Condition Description

TY 2025 AccountingFeesSchedule
Name:
INTERNATIONAL ASSOCIATION FOR
 
PLANT TAXONOMY (USA)
EIN:
52-0817253
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
ACCOUNTING FEES 9,373 4,687   4,686

TY 2025 AppliedToPriorYearElection
Name:
INTERNATIONAL ASSOCIATION FOR
 
PLANT TAXONOMY (USA)
EIN:
52-0817253
Election:
THE FOUNDATION ELECTS TO APPLY ALL OR PART OF THE REMAINING QUALIFYING DISTRIBUTIONS TO ANY UNDISTRIBUTED INCOME REMAINING FROM YEARS BEFORE 2021 UNDER REGULATIONS SECTION 53.4942(A)-3(D)(2).

TY 2025 ExplnOfNonFilingWithAGStmt
Name:
INTERNATIONAL ASSOCIATION FOR
 
PLANT TAXONOMY (USA)
EIN:
52-0817253
Statement:
THE DISTRICT OF COLUMBIA NO LONGER REQUIRES A COPY TO BE FILED.

TY 2025 InvestmentsCorpBondsSchedule
Name:
INTERNATIONAL ASSOCIATION FOR
 
PLANT TAXONOMY (USA)
EIN:
52-0817253
Name of Bond End of Year Book Value End of Year Fair Market Value
13958.266 SHARES DODGE & COX INCOME 192,698 179,364

TY 2025 InvestmentsCorpStockSchedule
Name:
INTERNATIONAL ASSOCIATION FOR
 
PLANT TAXONOMY (USA)
EIN:
52-0817253
Name of Stock End of Year Book Value End of Year Fair Market Value
460 SHARES BERKSHIRE HATHAWAY 131,378 231,219
980 SHARES CHUBB 305,432 305,877
3,000 SHARES COCA-COLA 85,255 209,730
335 SHARES COSTCO 110,552 288,884
470 SHARES ILLINOIS TOOL WORKS 114,026 115,761
1,450 SHARES JOHNSON & JOHNSON 42,058 300,077
760 SHARES MCDONALD'S 21,026 232,279
545 SHARES MCKESSON 438,163 447,058
2,770 SHARES MICROSOFT 94,979 1,339,627
1,115 SHARES PROCTER AND GAMBLE 139,604 159,791
735 SHARES REPUBLIC SERVICES 171,152 155,768
990 SHARES T-MOBILE US 225,459 201,010
315 SHARES VISA 112,312 110,474

TY 2025 InvestmentsGovtObligationsSch
Name:
INTERNATIONAL ASSOCIATION FOR
 
PLANT TAXONOMY (USA)
EIN:
52-0817253
US Government Securities - End of Year Book Value:

35
US Government Securities - End of Year Fair Market Value:

35
State & Local Government Securities - End of Year Book Value:


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


0


TY 2025 OtherAssetsSchedule
Name:
INTERNATIONAL ASSOCIATION FOR
 
PLANT TAXONOMY (USA)
EIN:
52-0817253
Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
INTANGIBLE ASSETS - EUROS 39 0 0


TY 2025 OtherExpensesSchedule
Name:
INTERNATIONAL ASSOCIATION FOR
 
PLANT TAXONOMY (USA)
EIN:
52-0817253
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
OFFICE FEES 5,687 874   4,813
OFFICE SUPPLIES 11 0   11
CREDIT CARD FEES 8,530 0   8,530
BANK FEES 220 220   0
MISCELLANEOUS 3,220 0   3,220
STIPENDS - NOMENCLATURE EDIT ASSISTANTS 1,800 0   1,800
IAPT (EUROPE) OPERATING FUND 155,000 0   155,000


TY 2025 OtherIncomeSchedule2
Name:
INTERNATIONAL ASSOCIATION FOR
 
PLANT TAXONOMY (USA)
EIN:
52-0817253
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
MEMBERSHIP FEES 37,747   37,747
PUBLICATIONS 123,910   123,910


TY 2025 TaxesSchedule
Name:
INTERNATIONAL ASSOCIATION FOR
 
PLANT TAXONOMY (USA)
EIN:
52-0817253
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
FEDERAL EXCISE TAXES 6,143 0   0