SOURCE REFERENCE

IRS Instructions for Form 990

Example locator: General Instructions, Who Must File / gross receipts

Research citing this source

Research finding · 2026-09-15

Donor-advised funds create a major original-donor visibility gap upstream of New Venture Fund and Sixteen Thirty

Recorded status: DAF structure/anonymity PRIMARY VERIFIED; institutional grant totals IRS-derived. Original donor behind some grants may be nonpublic; DAF→NVF→Sixteen Thirty same-dollar pass-through is NOT established.

Research finding · 2026-09-12

Idaho Values First recipient-side Form 990 is a priority missing record

Recorded status: Open primary-record gap; 2021 grant and filing rule documented, recipient return not yet located