2024-07-15T17:57:32-07:00 2023-12-31 990EZ 2023-01-01 251686413 RHODES CHARITABLE TRUST RHODES UNIVERSITY TRUST (USA) RHOD 4086775333 1494 Hamilton Avenue San Jose CA 95125 Desmond Low Kum Trustee and Treasurer 6502007130 2024-07-15 Desmond Low Kum 999009999 1 1 11 1 AAL2 2023 2023-04-26 12:10:37Z X www.rhodesalumni.com X X 181076 X 181076 0 0 0 0 0 0 0 0 0 0 0 0 0 0 181076 129118 0 0 0 0 0 170 129288 51788 12507 0 64295 12507 64295 0 0 0 0 12507 64295 0 0 12507 64295 Provide funds to educational institutions in Makhanda (Grahamstown) South Africa Fund raise in North America with the aim of providing underprivileged and needy students with scholarships and some financial resources while attending college/university in South Africa, predominantly at Rhodes University, in Makhanda (Grahamstown) South Africa. 1000 0 Fund raise in North America with the aim of providing students with scholarships and some financial resources at the Diocesan School for Girls (DSG), in Makhanda (Grahamstown) South Africa. 45021 0 Fund raise in North America with the aim of providing students with scholarships and some financial resources at Saint Andrews' College (SAC), in Makhanda (Grahamstown) South Africa. 83096 0 0 Donovan Neale-May Trustee 4 0 0 0 Trevor Hastie Trustee 2 0 0 0 Desmond Low Kum Trustee 4 0 0 0 Tanya Accone Trustee 2 0 0 0 Adriane Hofmeyr Trustee 2 0 0 0 Gerry Son Kee Trustee 2 0 0 0 Brony Winn Trustee 2 0 0 0 Sherwyn Bryce-Pease Trustee 2 0 0 0 Clive Shiff Trustee 2 0 0 0 St Claire Adriaan Trustee 2 0 0 0 Caroline Rowland Trustee 2 0 0 0 Justine Mannering Trustee 2 0 0 0 Mark Simoncelli Trustee 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 PA Desmond Low Kum 17 Madera Avenue San Carlos CA 94070 6502007130 0 0 0 0 0 0 0 0 0 0 0 NONE NONE 1 X 2925 1500 800 7867 4363 17455 0 0 0 0 0 0 0 0 0 0 0 0 2925 1500 800 7867 4363 17455 10322 7133 0 0 93 93 0 0 0 0 0 0 0 0 17548 0.40649 0.27670 X For 2023, the Trust exceeded the 33-1/3% public support requirement, achieving 40.65%. However, for 2022 the % was below 33-1/3% at 27.67%. Accordingly, the Trust is submitting this "facts and circumstances" statement to confirm and to justify its continued status as a publicly supported organization described in section 170(b)(1)(A)(vi) of the IRS Code of 1986, as amended (the Code). In 2003, 2004, and 2006, large gifts of $99,980; $100,000; and $200,000 were received in celebration of the University's centennial anniversary and other worthy causes. In 2013, a gift of $100,000 was received; in 2021 gifts of $80,000 and $95,768 were received, in 2022 a gift of $80,000 was received, and in 2023 gifts of $50,500; $50,000 and $80,576 were received. We do not anticipate these large gifts to continue routinely. With respect to the facts and circumstances test, the Trust continues to receive a substantial amount, if not all of its support from the public, as evidenced by the following: (1) As o result of the above-mentioned large gifts, the Trust's public support was reduced as follows: 2000-28%; 2001-21%; 2002-24%; 2003-29%; 2004-24%; 2005-19%; 2006-21%; 2007-24%; 2008-23%; 2009-26%; 2010-32%; 2011-27%; 2012-28%; 2013-24%; 2014-23%; 2015-18%; 2016-17%; 2017- 12%;2018-19%, 2019-15.55%; 2020-17%; 2021-16%; and 2022 27.67%. It should be noted that the results of the Trust's public support test is still well above the 10% public support fraction required to satisfy the facts and circumstances test. (2) The Trust continues a bona fide and regular program of solicitation to alumni and friends of Rhodes University. The program takes the form of solicitation letters and emails, which are typically sent out twice a year. (3) The purpose of the Trust continues to provide funds to leading and world-renowned educational institutions in South Africa, including Rhodes University. These educational institutions, in turn, make their programs and research available to the general public. (4) The Trust's Board of Trustees comprises individuals & is a diverse group of academicians, marketing, legal and accounting professionals. In summary, the Trust continues to receive substantial public support and believes that this below 33-1/3% public support fraction is due to easily identifiable circumstances and are temporary in nature. Accordingly, the Trust requests that its public support status under Code section 170(b)(1)(A)(vi) be continued without interruption. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED Form 990-EZ, Part I, Line 10 Fund raise in North America with the aim of providing students with scholarships and some financial resources at Thodes University, the Diocesan School for Girls (DSG), and Saint Andrews College in Makhanda (Grahamstown) South Africa. Form 990-EZ, Part I, Line 16 Bank Service Fees 70, State Filing Fee 100