Form
990-T
Department of the Treasury
Internal Revenue Service
Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e))
07/01 , 2012, and
For calendar year 2012 or other tax year beginning
06/30 , 20 13 .
ending
See separate instructions.
501(
C
)(
220(e)
408A
530(a)
D Employer identification number
Check box if name changed and see instructions.)
KANSAS STATE UNIVERSITY FOUNDATION
Print
or
Type
03 )
408(e)
48-0667209
Number, street, and room or suite no. If a P.O. box, see instructions.
E Unrelated business activity codes
2323 ANDERSON AVE.
531,252,591.
MANHATTAN, KS 66502
F
Group exemption number (see instructions)
G
Check organization type
I
X
I
501(c) corporation
H Describe the organization's primary unrelated business activity.
501(c) trust
I
401(a) trust
During the tax year, was the corporation a subsidiary in an affiliated group or a parent-subsidiary controlled group?
If "Yes," enter the name and identifying number of the parent corporation.
I GREG LOHRENTZ
Unrelated Trade or Business Income
J The books are in care of
Part I
(see instructions.)
STE 500
City or town, state, and ZIP code
529(a)
C Book value of all assets
at end of year
I
À¾µ¶
Open to Public Inspection for
501(c)(3) Organizations Only
(Employees' trust, see instructions.)
B Exempt under section
X
I
Name of organization (
Check box if
address changed
A
OMB No. 1545-0687
I
Other trust
m m m m m m mI
Yes
X
No
I
785-532-6266
Telephone number
(B) Expenses
(C) Net
(A) Income
1 a Gross receipts or sales
b
m m m m m m m m m m Im
mmmmmmmmmm
658,758.
658,758.
mmmmmmmm
mm
mmmmmmmmmmmmmm
75,284.
75,284.
ATCH 1
mmmmmmmmmmmmmmmmm
44,213.
138,725.
-94,512.
mmmmmmm
mmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmm
mmmmmmm
mmmmmmmmmmmmmm
mm mm mm mm mm mm
778,255.
138,725.
639,530.
m
m
m
m
m
m
m
Deductions Not Taken Elsewhere (see instructions for limitations on deductions) (except for contributions,
c Balance
Less returns and allowances
1c
2
Cost of goods sold (Schedule A, line 7)
3
Gross profit. Subtract line 2 from line 1c
3
4 a Capital gain net income (attach Schedule D)
4a
2
b Net gain (loss) (Form 4797, Part II, line 17) (attach Form 4797)
4b
c Capital loss deduction for trusts
4c
5
Income (loss) from partnerships and S corporations (attach statement)
5
6
Rent income (Schedule C)
6
7
Unrelated debt-financed income (Schedule E)
7
8
Interest, annuities, royalties, and rents from controlled
organizations (Schedule F)
9
8
Investment income of a section 501(c)(7), (9), or (17)
organization (Schedule G)
9
10
Exploited exempt activity income (Schedule I)
10
11
Advertising income (Schedule J)
11
12
Other income (see instructions; attach statement)
12
13
Total. Combine lines 3 through 12
13
Part II
deductions must be directly connected with the unrelated business income)
mmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
m m m m m m m m m m m m m m m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm
mmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
m m m m m m m m m m m m m m m m m m m m m ATTACHMENT
m m m m m m m m m m m 2m m m m m m
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmm
mmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
14
Compensation of officers, directors, and trustees (Schedule K)
14
15
Salaries and wages
15
16
Repairs and maintenance
16
17
Bad debts
17
18
Interest (attach statement)
18
19
Taxes and licenses
19
20
Charitable contributions (see instructions for limitation rules)
20
21
Depreciation (attach Form 4562)
21
22
Less depreciation claimed on Schedule A and elsewhere on return
22a
23
Depletion
24
Contributions to deferred compensation plans
24
25
Employee benefit programs
25
26
Excess exempt expenses (Schedule I)
26
27
Excess readership costs (Schedule J)
27
28
Other deductions (attach statement)
28
29
Total deductions. Add lines 14 through 28
29
30
Unrelated business taxable income before net operating loss deduction. Subtract line 29 from line 13
30
31
Net operating loss deduction (limited to the amount on line 30)
31
32
Unrelated business taxable income before specific deduction. Subtract line 31 from line 30
32
33
Specific deduction (generally $1,000, but see line 33 instructions for exceptions)
33
34
Unrelated business taxable income. Subtract line 33 from line 32. If line 33 is greater than line 32,
enter the smaller of zero or line 32
JSA For Paperwork Reduction Act Notice, see instructions.
2E1610 1.000
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2:28:14 PM
24,687.
54,760.
22b
23
67,239.
146,686.
492,844.
142,424.
350,420.
1,000.
349,420.
34
Form
V 12-7.12
990-T
(2012)
PAGE 63
KANSAS STATE UNIVERSITY FOUNDATION
48-0667209
Form 990-T (2012)
Page
3
Schedule C - Rent Income (From Real Property and Personal Property Leased With Real Property)
(see instructions)
1. Description of property
(1)
(2)
(3)
(4)
2. Rent received or accrued
(a) From personal property (if the percentage of rent
for personal property is more than 10% but not
more than 50%)
(b) From real and personal property (if the
percentage of rent for personal property exceeds
50% or if the rent is based on profit or income)
3(a) Deductions directly connected with the income
in columns 2(a) and 2(b) (attach statement)
ATTACHMENT 4
(1)
(2)
(3)
(4)
Total
Total
(b) Total deductions.
Enter here and on page 1,
Part I, line 6, column (B)
m m m m mI
(c) Total income. Add totals of columns 2(a) and 2(b). Enter
here and on page 1, Part I, line 6, column (A)
I
Schedule E - Unrelated Debt-Financed Income (see instructions)
(1)
3. Deductions directly connected with or allocable to
debt-financed property
2. Gross income from or
allocable to debt-financed
property
1. Description of debt-financed property
(a) Straight line depreciation
(attach statement)
(b) Other deductions
(attach statement)
7. Gross income reportable
(column 2 x column 6)
8. Allocable deductions
(column 6 x total of columns
3(a) and 3(b))
Enter here and on page 1,
Part I, line 7, column (A).
Enter here and on page 1,
Part I, line 7, column (B).
ATTACHMENT 5
(2)
(3)
(4)
4. Amount of average
acquisition debt on or
allocable to debt-financed
property (attach statement)
5. Average adjusted basis
of or allocable to
debt-financed property
(attach statement)
6. Column
4 divided
by column 5
(1)
%
(2)
%
(3)
%
(4)
%
m m m m m m m m m m m m m m m m m m m m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm mIm m m m m m m m m m 44,213.
mmmm I
Schedule F - Interest, Annuities, Royalties, and Rents From Controlled Organizations
138,725.
Totals
Total dividends-received deductions included in column 8
(see instructions)
Exempt Controlled Organizations
1. Name of controlled
organization
2. Employer
identification number
3. Net unrelated income
(loss) (see instructions)
4. Total of specified
payments made
5. Part of column 4 that is
included in the controlling
organization's gross income
6. Deductions directly
connected with income
in column 5
(1)
(2)
(3)
(4)
Nonexempt Controlled Organizations
7. Taxable Income
8. Net unrelated income
(loss) (see instructions)
9. Total of specified
payments made
10. Part of column 9 that is
included in the controlling
organization's gross income
11. Deductions directly
connected with income in
column 10
Add columns 5 and 10.
Enter here and on page 1,
Part I, line 8, column (A).
Add columns 6 and 11.
Enter here and on page 1,
Part I, line 8, column (B).
(1)
(2)
(3)
(4)
Totals
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmI
JSA
Form
990-T
(2012)
2E1630 1.000
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V 12-7.12
PAGE 65
KANSAS STATE UNIVERSITY FOUNDATION
48-0667209
Schedule G - Investment Income of a Section 501(c)(7), (9), or (17) Organization (see instructions)
Form 990-T (2012)
1. Description of income
3. Deductions
directly connected
(attach statement)
2. Amount of income
4. Set-asides
(attach statement)
Page
4
5. Total deductions
and set-asides (col. 3
plus col. 4)
(1)
(2)
(3)
(4)
Totals
m m m m m m m m m m m mI
Enter here and on page 1,
Part I, line 9, column (A).
Enter here and on page 1,
Part I, line 9, column (B).
Schedule I - Exploited Exempt Activity Income, Other Than Advertising Income (see instructions)
1. Description of exploited activity
2. Gross
unrelated
business income
from trade or
business
3. Expenses
directly
connected with
production of
unrelated
business income
Enter here and on
page 1, Part I,
line 10, col. (A).
Enter here and on
page 1, Part I,
line 10, col. (B).
4. Net income
(loss) from
unrelated trade or
business (column
2 minus column
3). If a gain,
compute cols. 5
through 7.
5. Gross income
from activity that
is not unrelated
business income
6. Expenses
attributable to
column 5
7. Excess exempt
expenses
(column 6 minus
column 5, but not
more than
column 4).
(1)
(2)
(3)
(4)
Totals
m m m m m m m m m m m mI
Enter here and
on page 1,
Part II, line 26.
Schedule J - Advertising Income (see instructions)
Income From Periodicals Reported on a Consolidated Basis
Part I
2. Gross
advertising
income
1. Name of periodical
3. Direct
advertising costs
4. Advertising
gain or (loss) (col.
2 minus col. 3). If
a gain, compute
cols. 5 through 7.
5. Circulation
income
6. Readership
costs
7. Excess readership
costs (column 6
minus column 5, but
not more than
column 4).
(1)
(2)
(3)
(4)
Totals (carry to Part II, line (5))
Part II
mmI
Income From Periodicals Reported on a Separate Basis (For each periodical listed in Part II, fill in columns 2
through 7 on a line-by-line basis.)
1. Name of periodical
2. Gross
advertising
income
3. Direct
advertising costs
Enter here and on
page 1, Part I,
line 11, col. (A).
Enter here and on
page 1, Part I
line 11, col. (B).
4. Advertising
gain or (loss) (col.
2 minus col. 3). If
a gain, compute
cols. 5 through 7.
5. Circulation
income
6. Readership
costs
7. Excess readership
costs (column 6
minus column 5, but
not more than
column 4).
(1)
(2)
(3)
(4)
Totals from Part I
Totals, Part II (lines 1-5)
m m m mI
Enter here and
on page 1,
Part II, line 27.
Schedule K - Compensation of Officers, Directors, and Trustees (see instructions)
1. Name
(1)
2. Title
ATCH 6
3. Percent of
time devoted to
business
4. Compensation attributable to
unrelated business
%
(2)
%
(3)
%
(4)
m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m mI
%
Total. Enter here and on page 1, Part II, line 14
JSA
Form
990-T (2012)
2E1640 1.000
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V 12-7.12
PAGE 66
KANSAS STATE UNIVERSITY FOUNDATION
48-0667209
ATTACHMENT 1
FORM 990T - LINE 5 -INCOME (LOSS) FROM PARTNERSHIPS
PARTNERSHIP INCOME
75,284.
INCOME (LOSS) FROM PARTNERSHIPS
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V 12-7.12
75,284.
PAGE 67
KANSAS STATE UNIVERSITY FOUNDATION
48-0667209
ATTACHMENT 2
FORM 990T - PART II - LINE 28 - TOTAL OTHER DEDUCTIONS
PARTNERSHIP EXPENSES
MISCELLANEOUS
67,239.
PART II - LINE 28 - OTHER DEDUCTIONS
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V 12-7.12
67,239.
PAGE 68
KANSAS STATE UNIVERSITY FOUNDATION
48-0667209
ATTACHMENT 3
FORM 990T - ORGANIZATIONS TAXABLE AS CORPORATIONS - TAX COMPUTATION
1
2
3
4
5
6
7
8
9
10
11
12
13
14
TAXABLE INCOME FROM LINE 34, PAGE 1, 990-T ................
LINE 1 OR THE CORPORATION'S SHARE OF THE $50,000
TAXABLE INCOME BRACKET, WHICHEVER IS LESS .................
SUBTRACT LINE 2 FROM LINE 1 ...............................
LINE 3 OR THE CORPORATION'S SHARE OF THE $25,000
TAXABLE INCOME BRACKET, WHICHEVER IS LESS .................
SUBTRACT LINE 4 FROM LINE 3 ...............................
LINE 5 OR THE CORPORATION'S SHARE OF THE $9,925,000
TAXABLE INCOME BRACKET, WHICHEVER IS LESS .................
SUBTRACT LINE 6 FROM LINE 5 ...............................
ENTER 15% OF LINE 2 .......................................
ENTER 25% OF LINE 4 .......................................
ENTER 34% OF LINE 6 .......................................
ENTER 35% OF LINE 7 .......................................
MEMBER'S SHARE OF ADDITIONAL TAX: (A) 5% OF THE
EXCESS OVER $100,000 OR (B) $11,750 .......................
MEMBER'S SHARE OF ADDITONAL TAX: (A) 3% OF THE
EXCESS OVER $15 MILLION OR (B) $100,000 ...................
TOTAL OF LINES 8 THROUGH 13. ENTER THIS AMOUNT ON
LINE 35C, PAGE 2, 990-T ...................................
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V 12-7.12
349,420.
50,000.
299,420.
25,000.
274,420.
274,420.
7,500.
6,250.
93,303.
11,750.
118,803.
PAGE 69
KANSAS STATE UNIVERSITY FOUNDATION
48-0667209
SCHEDULE C - RENT INCOME DEDUCTIONS
ATTACHMENT 4
INSURANCE
TOTAL
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PAGE 70
KANSAS STATE UNIVERSITY FOUNDATION
48-0667209
SCHEDULE E - UNRELATED DEBT-FINANCED INCOME
ATTACHMENT 5
4.
3.
1.
2.
DESCRIPTION OF DEBT-FINANCED PROPERTY
GROSS INCOME
NANOSCALE
64,232.
AVERAGE
DEDUCTIONS DIRECTLY CONNECTED
(3A)
54,128.
(3B)
147,408.
ACQUISITION
DEBT
1,235,612.
TOTALS
5.
7.
AVERAGE
6.
GROSS INCOME
ADJUSTED
% 4 IS
REPORTABLE
OF 5
(2 X 6)
BASIS
1,795,059.
68.834
8.
ALLOCABLE
DEDUCTIONS
6 * (3A + 3B)
44,213.
138,725.
44,213.
138,725.
ATTACHMENT 5
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PAGE 71
KANSAS STATE UNIVERSITY FOUNDATION
48-0667209
ATTACHMENT 6
SCHD. K, FORM 990-T, COMPENSATION OF OFFICERS, DIRECTORS, & TRUSTEES
NAME AND ADDRESS
BUSINESS
PERCENT
TITLE
COMPENSATION
JOHN ALLEN
2323 ANDERSON AVE.
STE 500
MANHATTAN, KS 66502
MEMBER/BD OF DIRECTORS
0
0
JANET AYRES
2323 ANDERSON AVE.
STE 500
MANHATTAN, KS 66502
SECRETARY/BD OF DIRECTORS
0
0
RANDY BERNEY
2323 ANDERSON AVE.
STE 500
MANHATTAN, KS 66502
MEMBER/BD OF DIRECTORS
0
0
LEE BORCK
2323 ANDERSON AVE.
STE 500
MANHATTAN, KS 66502
MEMBER/BD OF DIRECTORS
0
0
CHARLIE CHANDLER
2323 ANDERSON AVE.
STE 500
MANHATTAN, KS 66502
MEMBER/BD OF DIRECTORS
0
0
RANDY COONROD
2323 ANDERSON AVE.
STE 500
MANHATTAN, KS 66502
VICE CHAIR/BD OF TRUSTEES
0
0
SHARON EVERS
2323 ANDERSON AVE.
STE 500
MANHATTAN, KS 66502
MEMBER/BD OF DIRECTORS
0
0
CURTIS FRASIER
2323 ANDERSON AVE.
STE 500
MANHATTAN, KS 66502
CHAIR/BD OF DIRECTORS
0
0
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PAGE 72
KANSAS STATE UNIVERSITY FOUNDATION
48-0667209
ATTACHMENT 6 (CONT'D)
SCHD. K, FORM 990-T, COMPENSATION OF OFFICERS, DIRECTORS, & TRUSTEES
NAME AND ADDRESS
BUSINESS
PERCENT
TITLE
COMPENSATION
MIKE GOSS
2323 ANDERSON AVE.
STE 500
MANHATTAN, KS 66502
MEMBER/BD OF DIRECTORS
0
0
STEPHEN LACY
2323 ANDERSON AVE.
STE 500
MANHATTAN, KS 66502
MEMBER/BD OF DIRECTORS
0
0
KEVIN LOCKETT
2323 ANDERSON AVE.
STE 500
MANHATTAN, KS 66502
TREASURER/BD OF DIRECTORS
0
0
AMY BUTTON-RENZ
2323 ANDERSON AVE.
STE 500
MANHATTAN, KS 66502
MEMBER/BD OF DIRECTORS
0
0
RICHARD MYERS
2323 ANDERSON AVE.
STE 500
MANHATTAN, KS 66502
VICE CHAIR/BD OF DIRECTORS
0
0
BILL SANFORD (TERM ENDED 09/2012)
2323 ANDERSON AVE.
STE 500
MANHATTAN, KS 66502
MEMBER/BD OF DIRECTORS
0
0
CARL ICE
2323 ANDERSON AVE.
STE 500
MANHATTAN, KS 66502
MEMBER/BD OF DIRECTORS
0
0
MARY VANIER
2323 ANDERSON AVE.
STE 500
MANHATTAN, KS 66502
MEMBER/BD OF DIRECTORS
0
0
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PAGE 73
KANSAS STATE UNIVERSITY FOUNDATION
48-0667209
ATTACHMENT 6 (CONT'D)
SCHD. K, FORM 990-T, COMPENSATION OF OFFICERS, DIRECTORS, & TRUSTEES
NAME AND ADDRESS
BUSINESS
PERCENT
TITLE
COMPENSATION
FRED A CHOLICK
2323 ANDERSON AVE.
STE 500
MANHATTAN, KS 66502
PRESIDENT/CEO
0
0
ALAN L KLUG
2323 ANDERSON AVE.
STE 500
MANHATTAN, KS 66502
VP/FINANCE & COMPLIANCE
0
0
DAVID L WEAVER
2323 ANDERSON AVE.
STE 500
MANHATTAN, KS 66502
VP/REAL ESTATE & INVESTMENT
0
0
LOIS D COX
2323 ANDERSON AVE.
STE 500
MANHATTAN, KS 66502
DIRECTOR OF INVESTMENTS
0
0
JULIE LEA
2323 ANDERSON AVE.
STE 500
MANHATTAN, KS 66502
ASSOC VP OF COMMUNICATIONS
0
0
TRESA L WEAVER
2323 ANDERSON AVE.
STE 500
MANHATTAN, KS 66502
SR DIRECTOR OF CONSTITUANT DEV
0
0
MITZI M RICHARDS
2323 ANDERSON AVE.
STE 500
MANHATTAN, KS 66502
DIR OF UNIV CAMPAIGN
0
0
GARY HELLEBUST
2323 ANDERSON AVE.
STE 500
MANHATTAN, KS 66502
FORMER PRESIDENT/CEO
0
0
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PAGE 74
KANSAS STATE UNIVERSITY FOUNDATION
48-0667209
ATTACHMENT 6 (CONT'D)
SCHD. K, FORM 990-T, COMPENSATION OF OFFICERS, DIRECTORS, & TRUSTEES
NAME AND ADDRESS
BUSINESS
PERCENT
TITLE
COMPENSATION
TOTAL COMPENSATION
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PAGE 75
SCHEDULE D
(Form 1120)
Department of the Treasury
Internal Revenue Service
Name
I
I
Capital Gains and Losses
OMB No. 1545-0123
Attach to Form 1120, 1120-C, 1120-F, 1120-FSC, 1120-H, 1120-IC-DISC, 1120-L, 1120-ND, 1120-PC,
1120-POL, 1120-REIT, 1120-RIC, 1120-SF, or certain Forms 990-T.
À¾µ¶
Information about Schedule D (Form 1120) and its separate instructions is at www.irs.gov/form1120.
Employer identification number
KANSAS STATE UNIVERSITY FOUNDATION
Short-Term Capital Gains and Losses - Assets Held One Year or Less
Part I
Complete Form 8949 before completing line 1, 2, or 3.
This form may be easier to complete if you round off cents to
whole dollars.
1
(d) Proceeds (sales
price) from Form(s)
8949, Part I, line 2,
column (d)
(g) Adjustments to gain
or loss from Form(s)
8949, Part I, line 2,
column (g)
(h) Gain or (loss).
Subtract column (e) from
column (d) and combine
the result with column (g)
Short-term totals from all Forms 8949 with box A checked
13,763.
13,763.
in Part I.
2
(e) Cost or other basis
from Form(s) 8949,
Part I, line 2, column
(e)
48-0667209
Short-term totals from all Forms 8949 with box B checked
in Part I.
3
Short-term totals from all Forms 8949 with box C checked
in Part I.
mmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmm
Long-Term Capital Gains and Losses - Assets Held More Than One Year
4
Short-term capital gain from installment sales from Form 6252, line 26 or 37
4
5
Short-term capital gain or (loss) from like-kind exchanges from Form 8824
5
6
Unused capital loss carryover (attach computation)
6
7
Net short-term capital gain or (loss). Combine lines 1 through 6 in column h
7
Part II
Complete Form 8949 before completing line 8, 9, or 10.
This form may be easier to complete if you round off cents to
whole dollars.
8
(d) Proceeds (sales
price) from Form(s)
8949, Part II, line 4,
column (d)
(e) Cost or other basis
from Form(s) 8949,
Part II, line 4, column
(e)
(g) Adjustments to gain
or loss from Form(s)
8949, Part II, line 4,
column (g)
(
)
13,763.
(h) Gain or (loss).
Subtract column (e) from
column (d) and combine
the result with column (g)
Long-term totals from all Forms 8949 with box A checked
in Part II.
9
Long-term totals from all Forms 8949 with box B checked
in Part II.
10
Long-term totals from all Forms 8949 with box C checked
in Part II.
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmm
Summary of Parts I and II
644,995.
11
Enter gain from Form 4797, line 7 or 9
11
12
Long-term capital gain from installment sales from Form 6252, line 26 or 37
12
13
Long-term capital gain or (loss) from like-kind exchanges from Form 8824
13
14
Capital gain distributions (see instructions)
14
15
Net long-term capital gain or (loss). Combine lines 8 through 14 in column h
15
644,995.
16
13,763.
17
644,995.
Part III
mmmmmmmmmmm
16
Enter excess of net short-term capital gain (line 7) over net long-term capital loss (line 15)
17
Net capital gain. Enter excess of net long-term capital gain (line 15) over net short-term capital loss
(line 7)
18
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
Add lines 16 and 17. Enter here and on Form 1120, page 1, line 8, or the proper line on other
returns
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
18
658,758.
Note. If losses exceed gains, see Capital losses in the instructions.
For Paperwork Reduction Act Notice, see the Instructions for Form 1120.
Schedule D (Form 1120) (2012)
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PAGE 76
Form
8949
Department of the Treasury
Internal Revenue Service
Name(s) shown on return
I
I
Sales and Other Dispositions of Capital Assets
OMB No. 1545-0074
À¾µ¶
Information about Form 8949 and its separate instructions is at www.irs.gov/form8949.
File with your Schedule D to list your transactions for lines 1, 2, 3, 8, 9, and 10 of Schedule D.
Attachment
Sequence No.
12A
Social security number or taxpayer identification number
KANSAS STATE UNIVERSITY FOUNDATION
48-0667209
Most brokers issue their own substitute statement instead of using Form 1099-B. They also may provide basis information (usually your cost) to you on
the statement even if it is not reported to the IRS. Before you check Box A, B, or C below, determine whether you received any statement(s) and, if so,
the transactions for which basis was reported to the IRS. Brokers are required to report basis to the IRS for most stock you bought in 2011 or later.
Part I
Short-Term. Transactions involving capital assets you held one year or less are short-term. For long-term
transaction, see page 2.
You must check Box A, B, or C below. Check only one box. If more than one box applies for your short-term transactions,
complete a separate Form 8849, page 1, for each applicable box. If you have more short-term transactions than will fit on this page
for one or more of the boxes, complete as many forms with the same box checked as you need.
X
(A) Short-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS
(B) Short-term transactions reported on Form(s) 1099-B showing basis was not reported to the IRS
(C) Short-term transactions not reported to you on Form 1099-B
1
(a)
Description of property
(Example: 100 sh. XYZ Co.)
(b)
Date acquired
(Mo., day, yr.)
(c)
Date sold or
disposed
(Mo., day, yr.)
(d)
Proceeds
(sales price)
(see instructions)
PARTNERSHIP CAPITAL GAIN
2 Totals. Add the amounts in columns (d), (e), (g), and
(h) (subtract negative amounts). Enter each total here
and include on your Schedule D, line 1 (if Box A above
is checked), line 2 (if Box B above is checked), or line
3 (if Box C above is checked)
mmmmmmmmmmmm I
(e)
Cost or other
basis. See the
Note below and
see Column (e)
in the separate
instructions
Adjustment, if any, to gain or loss.
If you enter an amount in column (g),
enter a code in column (f).
See the separate instructions.
(f)
Code(s) from
instructions
(g)
Amount of
adjustment
(h)
Gain or (loss).
Subtract column (e)
from column (d) and
combine the result
with column (g)
13,763.
13,763.
13,763.
13,763.
Note. If you checked Box A above but the basis reported to the IRS was incorrect, enter in column (e) the basis as reported to the IRS, and enter an
adjustment in column (g) to correct the basis. See Column (g) in the separate instructions for how to figure the amount of the adjustment.
For Paperwork Reduction Act Notice, see your tax return instructions.
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Form
8949 (2012)
PAGE 77
Form
2220
Underpayment of Estimated Tax by Corporations
I
Department of the Treasury
Internal Revenue Service
Name
I
Attach to the corporation's tax return.
Information about Form 2220 and its separate instructions is at www.irs.gov/form2220.
OMB No. 1545-0142
À¾µ¶
Employer identification number
KANSAS STATE UNIVERSITY FOUNDATION
48-0667209
Note: Generally, the corporation is not required to file Form 2220 (see Part II below for exceptions) because the IRS will figure any penalty
owed and bill the corporation. However, the corporation may still use Form 2220 to figure the penalty. If so, enter the amount from page 2, line
38 on the estimated tax penalty line of the corporation's income tax return, but do not attach Form 2220.
Required Annual Payment
Part I
1
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mm
mmmmm
mmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
Total tax (see instructions)
2a
b
Look-back interest included on line 1 under section 460(b)(2) for completed long-term
2b
c
Credit for federal tax paid on fuels (see instructions)
2c
d
Total. Add lines 2a through 2c
4
5
2d
Subtract line 2d from line 1. If the result is less than $500, do not complete or file this form. The corporation
does not owe the penalty
3
Enter the tax shown on the corporation's 2011 income tax return (see instructions). Caution: If the tax is zero or
the tax year was for less than 12 months, skip this line and enter the amount from line 3 on line 5
4
Required annual payment. Enter the smaller of line 3 or line 4. If the corporation is required to skip line 4, enter
the amount from line 3
5
Part II
6
7
8
118,803.
2a
Personal holding company tax (Schedule PH (Form 1120), line 26) included on line 1
contracts or section 167(g) for depreciation under the income forecast method
3
1
X
118,803.
118,803.
Reasons for Filing - Check the boxes below that apply. If any boxes are checked, the corporation must file
Form 2220 even if it does not owe a penalty (see instructions).
The corporation is using the adjusted seasonal installment method.
The corporation is using the annualized income installment method.
The corporation is a "large corporation" figuring its first required installment based on the prior year's tax.
Part III
Figuring the Underpayment
(b)
(a)
9
Installment due dates. Enter in columns (a) through
(d) the 15th day of the 4th (Form 990-PF filers:
Use 5th month), 6th, 9th, and 12th months of the
corporation's tax year
10
Required installments. If the box on line 6 and/or
mmmmmmmmmmmmm
9
10/15/2012
12/15/2012
(c)
03/15/2013
(d)
06/15/2013
line 7 above is checked, enter the amounts from
Schedule A, line 38. If the box on line 8 (but not 6
or 7) is checked, see instructions for the amounts
mmmmmmm
to enter. If none of these boxes are checked, enter
25% of line 5 above in each column
11
118,804.
10
Estimated tax paid or credited for each period (see
mmmmmmmmmmmm
instructions). For column (a) only, enter the amount
from line 11 on line 15
11
Complete lines 12 through 18 of one column before
going to the next column.
m
mmmmmmmmmmmmm
m
mmm
mmmmmmmm
12
Enter amount, if any, from line 18 of the preceding column
13
Add lines 11 and 12
14
Add amounts on lines 16 and 17 of the preceding column
15
Subtract line 14 from line 13. If zero or less, enter -0-
16
If the amount on line 15 is zero, subtract line 13
from line 14. Otherwise, enter -0-
17
18
12
13
14
15
16
Underpayment. If line 15 is less than or equal to
line 10, subtract line 15 from line 10. Then go to
line 12 of the next column. Otherwise, go to
17
line 18
Overpayment. If line 10 is less than line 15,
subtract line 10 from line 15. Then go to line
18
12 of the next column
mmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmm
118,804.
Go to Part IV on page 2 to figure the penalty. Do not go to Part IV if there are no entries on line 17 - no penalty is owed.
For Paperwork Reduction Act Notice, see separate instructions.
Form
2220
(2012)
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PAGE 78
Page 2
Form 2220 (2012)
Part IV Figuring the Penalty
(a)
(b)
(c)
(d)
19 Enter the date of payment or the 15th day of the 3rd month after
the close of the tax year, whichever is earlier (see instructions).
(Form 990-PF and Form 990-T filers: Use 5th month instead of
3rd month.)
mmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmm
19
20 Number of days from due date of installment on line 9 to the
date shown on line 19
20
21 Number of days on line 20 after 4/15/2012 and before 7/1/2012
21
22 Underpayment on line 17 x Number of days on line 21 x 3%
366
22
23 Number of days on line 20 after 6/30/2012 and before 10/1/2012
23
24 Underpayment on line 17 x Number of days on line 23 x 3%
366
24
25 Number of days on line 20 after 9/30/2012 and before 1/1/2013
25
26 Underpayment on line 17 x Number of days on line 25 x 3%
366
26
27 Number of days on line 20 after 12/31/2012 and before 4/1/2013
27
28 Underpayment on line 17 x Number of days on line 27 x 3%
365
28
29 Number of days on line 20 after 3/31/2013 and before 7/1/2013
29
30 Underpayment on line 17 x Number of days on line 29 x *%
365
30
31 Number of days on line 20 after 6/30/2013 and before 10/1/2013
31
32 Underpayment on line 17 x Number of days on line 31 x *%
365
32
33 Number of days on line 20 after 9/30/2013 and before 1/1/2014
33
34 Underpayment on line 17 x Number of days on line 33 x *%
365
34
35 Number of days on line 20 after 12/31/2013 and before 2/16/2014
35
36 Underpayment on line 17 x Number of days on line 35 x *%
365
36
37 Add lines 22, 24, 26, 28, 30, 32, 34, and 36
37
ATTACHMENT 1
SEE PENALTY COMPUTATION WHITEPAPER DETAIL
mmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
38 Penalty. Add columns (a) through (d) of line 37. Enter the total here and on Form 1120, line 33; or the comparable
line for other income tax returns
20.
38
*Use the penalty interest rate for each calendar quarter, which the IRS will determine during the first month in the preceding quarter.
These rates are published quarterly in an IRS News Release and in a revenue ruling in the Internal Revenue Bulletin. To obtain this
information on the Internet, access the IRS website at www.irs.gov. You can also call 1-800-829-4933 to get interest rate
information.
Form
2220
(2012)
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PAGE 79
Form 2220 (2012)
Page
4
Part II Annualized Income Installment Method
(a)
20
21
22
20
21
-38,065.
-38,065.
-38,065.
606,932.
Annualization amounts (see instructions)
22
6.00000
4.00000
2.00000
1.33333
-228,390.
-152,260.
-76,130.
809,241.
-228,390.
-152,260.
-76,130.
809,241.
b Extraordinary items (see instructions)
23b
c Add lines 23a and 23b
23c
24
Figure the tax on the amount on line 23c using the
instructions for Form 1120, Schedule J, line 2 (or
comparable line of corporation's return)
24
25
Enter any alternative minimum tax for each
payment period (see instructions)
25
26
Enter any other taxes for each payment
period (see instructions)
26
27
28
Total tax. Add lines 24 through 26
27
For each period, enter the same type of credits as
allowed on Form 2220, lines 1 and 2c (see
instructions)
28
29
Total tax after credits. Subtract line 28 from
line 27. If zero or less, enter -0-
29
30
Applicable percentage
30
31
Multiply line 29 by line 30
31
Part III
9
First
months
275,142.
275,142.
275,142.
25%
50%
75%
100%
275,142.
1st
installment
Note: Complete lines 32 through 38 of one
column before completing the next column.
6
First
months
(d)
Enter taxable income for each annualization period
(see instructions for the treatment of extraordinary
items)
mmm
mmmmmmmmmmmmmmmmmmm
mm
mmmmmmmmmmmmmmmmm
mmmm
mmmmmmmmmmm
mmmmm
mmmmmm
mmmmmmmmmm
mmmmm
mmmmmmmmmmmmmmmmm
mmmmmmm
mmmmmmmmmmm
mmmmmmmmm
Required Installments
3
First
months
(c)
Annualization periods (see instructions)
23 a Annualized taxable income. Multiply line 21
by line 22
23a
32
(b)
First 2
months
2nd
installment
3rd
installment
4th
installment
If only Part I or Part II is completed, enter the
amount in each column from line 19 or line 31. If
mm
mmmmmmmmm
both parts are completed, enter the smaller of the
33
34
amounts in each column from line 19 or line 31
32
Add the amounts in all preceding columns
of line 38 (see instructions)
33
Adjusted seasonal or annualized income
installments. Subtract line 33 from line 32.
If zero or less, enter -0-
34
mmmmmmmmmmm
35
Enter 25% of line 5 on page 1 of Form 2220
in each column. Note: "Large corporations,"
see the instructions for line 10 for the
amounts to enter
35
36
Subtract line 38 of the preceding column
from line 37 of the preceding column
36
37
Add lines 35 and 36
37
38
Required installments. Enter the smaller of
line 34 or line 37 here and on page 1 of
Form 2220, line 10 (see instructions)
mmmmmmmmmmmmm
mmmm
mmmmmmmmmmmm
mmmm
275,142.
275,142.
29,701.
29,701.
29,701.
29,701.
29,701.
29,701.
59,402.
89,103.
59,402.
89,103.
118,804.
118,804.
38
Form
2220
(2012)
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KANSAS STATE UNIVERSITY FOUNDATION
48-0667209
ATTACHMENT 1
PENALTY COMPUTATION DETAIL - FORM 2220
DATE PD
UNDERPAYMENT
BEG.DATE
END DATE
DAYS
%
PENALTY
QUARTER 4, RATE PERIOD 2 (06/15/2013 - 11/15/2013 )
06/17/2013
118,804.
06/15/2013 06/17/2013
TOTAL FOR QUARTER 4, RATE PERIOD 2
2
3
20.
20.
TOTAL UNDERPAYMENT PENALTY
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ATTACHMENT 1
PAGE 81
4797
Form
I
Department of the Treasury
Internal Revenue Service
Name(s) shown on return
Sales of Business Property
OMB No. 1545-0184
(Also Involuntary Conversions and Recapture Amounts
Under Sections 179 and 280F(b)(2))
À¾µ¶
I
Attach to your tax return.
Information about Form 4797 and its separate instructions is at www.irs.gov/form4797.
Attachment
Sequence No.
27
Identifying number
KANSAS STATE UNIVERSITY FOUNDATION
48-0667209
mmmmmmmmmmmmmmmmmmm
Enter the gross proceeds from sales or exchanges reported to you for 2012 on Form(s) 1099-B or 1099-S (or
1
substitute statement) that you are including on line 2, 10, or 20 (see instructions)
Part I
2
1
Sales or Exchanges of Property Used in a Trade or Business and Involuntary Conversions From Other
Than Casualty or Theft - Most Property Held More Than 1 Year (see instructions)
(a) Description
of property
(b) Date acquired
(mo., day, yr.)
(c) Date sold
(mo., day, yr.)
(d) Gross
sales price
(e) Depreciation
allowed or
allowable since
acquisition
(f) Cost or other
basis, plus
improvements and
expense of sale
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmm
3
Gain, if any, from Form 4684, line 39
4
Section 1231 gain from installment sales from Form 6252, line 26 or 37
4
5
Section 1231 gain or (loss) from like-kind exchanges from Form 8824
5
6
Gain, if any, from line 32, from other than casualty or theft
6
7
Combine lines 2 through 6. Enter the gain or (loss) here and on the appropriate line as follows:
7
(g) Gain or (loss)
Subtract (f) from the
sum of (d) and (e)
3
644,995.
644,995.
Partnerships (except electing large partnerships) and S corporations. Report the gain or (loss) following the
instructions for Form 1065, Schedule K, line 10, or Form 1120S, Schedule K, line 9. Skip lines 8, 9, 11, and 12 below.
Individuals, partners, S corporation shareholders, and all others. If line 7 is zero or a loss, enter the amount from
line 7 on line 11 below and skip lines 8 and 9. If line 7 is a gain and you did not have any prior year section 1231
losses, or they were recaptured in an earlier year, enter the gain from line 7 as a long-term capital gain on the
Schedule D filed with your return and skip lines 8, 9, 11, and 12 below.
mmmmmmmmmmmmmmmmmmmmmm
8
Nonrecaptured net section 1231 losses from prior years (see instructions)
9
Subtract line 8 from line 7. If zero or less, enter -0-. If line 9 is zero, enter the gain from line 7 on line 12 below. If line
9 is more than zero, enter the amount from line 8 on line 12 below and enter the gain from line 9 as a long-term
capital gain on the Schedule D filed with your return (see instructions)
mmmmmmmmmmmmmmmmmmmmmmmm
Part II Ordinary Gains and Losses (see instructions)
8
9
10
Ordinary gains and losses not included on lines 11 through 16 (include property held 1 year or less):
11
Loss, if any, from line 7
12
Gain, if any, from line 7 or amount from line 8, if applicable
12
13
Gain, if any, from line 31
13
14
Net gain or (loss) from Form 4684, lines 31 and 38a
14
15
Ordinary gain from installment sales from Form 6252, line 25 or 36
15
16
Ordinary gain or (loss) from like-kind exchanges from Form 8824
16
17
Combine lines 10 through 16
17
18
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
11
For all except individual returns, enter the amount from line 17 on the appropriate line of your return and skip lines a
and b below. For individual returns, complete lines a and b below:
a If the loss on line 11 includes a loss from Form 4684, line 35, column (b)(ii), enter that part of the loss here. Enter the
part of the loss from income-producing property on Schedule A (Form 1040), line 28, and the part of the loss from
property used as an employee on Schedule A (Form 1040), line 23. Identify as from "Form 4797, line 18a."
See instructions
18a
b Redetermine the gain or (loss) on line 17 excluding the loss, if any, on line 18a. Enter here and on Form 1040, line 14
18b
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
For Paperwork Reduction Act Notice, see separate instructions.
(
)
Form
4797
(2012)
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PAGE 82
48-0667209
Gain From Disposition of Property Under Sections 1245, 1250, 1252, 1254, and 1255
(see instructions)
Form 4797 (2012)
Part III
(a) Description of section 1245, 1250, 1252, 1254, or 1255 property:
19
A
Page
(b) Date acquired
(mo., day, yr.)
(c) Date sold
(mo., day, yr.)
Property C
Property D
2
NANOSCALE
B
C
D
These columns relate to the properties on lines 19A through 19D.
I
Property A
20
Gross sales price (Note: See line 1 before completing.) 20
21
Cost or other basis plus expense of sale
21
22
Depreciation (or depletion) allowed or allowable
22
23
Adjusted basis. Subtract line 22 from line 21
23
1,965,778.
1,689,629.
368,846.
1,320,783.
24
Total gain. Subtract line 23 from line 20
24
644,995.
25
If section 1245 property:
mmmmmmm
mmm
mmmm
mmmmmm
m m m m m m mm mm mm
a Depreciation allowed or allowable from line 22
25a
b Enter the smaller of line 24 or 25a
25b
26
Property B
If section 1250 property: If straight line depreciation was
used, enter -0- on line 26g, except for a corporation subject
to section 291.
m
mmmmmmmmm
m
m
mmmmmmmmm
mmmmmmm
mmmmmmmmmmmm
a Additional depreciation after 1975 (see instructions) 26a
b Applicable percentage multiplied by the smaller of
line 24 or line 26a (see instructions)
26b
c Subtract line 26a from line 24. If residential rental property
or line 24 is not more than line 26a, skip lines 26d and 26e
26c
d Additional depreciation after 1969 and before 1976 26d
e Enter the smaller of line 26c or 26d
26e
f Section 291 amount (corporations only)
g Add lines 26b, 26e, and 26f
26g
27
26f
If section 1252 property: Skip this section if you did not
dispose of farmland or if this form is being completed for a
partnership (other than an electing large partnership).
mmmmmmm
m
mmmmmmmmm
a Soil, water, and land clearing expenses
27a
b Line 27a multiplied by applicable percentage (see instructions) 27b
c Enter the smaller of line 24 or 27b
27c
28 If section 1254 property:
a Intangible drilling and development costs, expenditures
m
mmmmmmmmm
for development of mines and other natural deposits,
mining exploration costs, and depletion (see instructions) 28a
b Enter the smaller of line 24 or 28a
29
28b
If section 1255 property:
a Applicable percentage of payments excluded from
m m m m mm
income under section 126 (see instructions)
29a
b Enter the smaller of line 24 or 29a (see instructions) 29b
Summary of Part III Gains. Complete property columns A through D through line 29b before going to line 30.
644,995.
mmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmm
644,995.
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
Recapture Amounts Under Sections 179 and 280F(b)(2) When Business Use Drops to 50% or Less
30
Total gains for all properties. Add property columns A through D, line 24
30
31
Add property columns A through D, lines 25b, 26g, 27c, 28b, and 29b. Enter here and on line 13
31
32
Subtract line 31 from line 30. Enter the portion from casualty or theft on Form 4684, line 33. Enter the portion from
other than casualty or theft on Form 4797, line 6
32
Part IV
(see instructions)
mmmmmmmmmmmmm
m m m m m m m m m m m m m m m m m m m m m m mm mm mm mm mm
(a) Section
179
33
Section 179 expense deduction or depreciation allowable in prior years
33
34
Recomputed depreciation (see instructions)
34
35
Recapture amount. Subtract line 34 from line 33. See the instructions for where to report
(b) Section
280F(b)(2)
35
Form
4797
(2012)
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PAGE 83
Consent Plan and Apportionment Schedule
for a Controlled Group
SCHEDULE O
(Form 1120)
(Rev. December 2012)
Department of the Treasury
Internal Revenue Service
Attach to Form 1120, 1120-C, 1120-F, 1120-FSC, 1120-L, 1120-PC, 1120-REIT, or 1120-RIC.
a Information about Schedule O (Form 1120) and its instructions is available at www.irs.gov/form1120.
Employer identification number
Name
Kansas State University Foundation
Part I
OMB No. 1545-0123
a
48-0667209
Apportionment Plan Information
1
Type of controlled group:
Parent-subsidiary group
a
b ✔ Brother-sister group
c
Combined group
d
Life insurance companies only
2
This corporation has been a member of this group:
a ✔ For the entire year.
From
, 20
, until
b
, 20
.
3
This corporation consents and represents to:
✔ Adopt an apportionment plan. All the other members of this group are adopting an apportionment plan effective for the
current tax year which ends on
, 20
06-30
13 , and for all succeeding tax years.
b
Amend the current apportionment plan. All the other members of this group are currently amending a previously adopted
plan, which was in effect for the tax year ending
, 20
, and for all succeeding tax years.
c
Terminate the current apportionment plan and not adopt a new plan. All the other members of this group are not adopting
an apportionment plan.
d
Terminate the current apportionment plan and adopt a new plan. All the other members of this group are adopting an
apportionment plan effective for the current tax year which ends on
, 20
, and for all
succeeding tax years.
a
4
If you checked box 3c or 3d above, check the applicable box below to indicate if the termination of the current apportionment
plan was:
a
Elected by the component members of the group.
b
Required for the component members of the group.
5
If you did not check a box on line 3 above, check the applicable box below concerning the status of the group’s apportionment
plan (see instructions).
a
No apportionment plan is in effect and none is being adopted.
b
, 20
An apportionment plan is already in effect. It was adopted for the tax year ending
, and for
all succeeding tax years.
6
If all the members of this group are adopting a plan or amending the current plan for a tax year after the due date
(including extensions) of the tax return for this corporation, is there at least one year remaining on the statute of limitations
from the date this corporation filed its amended return for such tax year for assessing any resulting deficiency?
See instructions.
a
Yes.
(i)
, 20
The statute of limitations for this year will expire on
.
(ii)
, 20
On
, this corporation entered into an agreement with the Internal Revenue Service to
, 20
.
extend the statute of limitations for purposes of assessment until
No. The members may not adopt or amend an apportionment plan.
b
7
a
Required information and elections for component members. Check the applicable box(es) (see instructions).
The corporation will determine its tax liability by applying the maximum tax rate imposed by section 11 to the entire amount
of its taxable income.
b
The corporation and the other members of the group elect the FIFO method (rather than defaulting to the proportionate
method) for allocating the additional taxes for the group imposed by section 11(b)(1).
The corporation has a short tax year that does not include December 31.
c
For Paperwork Reduction Act Notice, see Instructions for Form 1120.
Cat. No. 48100N
Schedule O (Form 1120) (Rev. 12-2012)
Total
10
9
8
7
6
5 KSU Charitable Real Estate Foundation
4 KSU Charitable Gift Foundation
Kansas State University
3 Foundation for Engineering at
Foundation
2 KSU Golf Course Mgmt & Research
1 Kansas State University Foundation
(a)
Group member’s name and
employer identification number
45-3417512
48-1248969
26-3520449
74-2830002
48-0667209
2013-06
2013-06
2013-06
2012-12
2013-06
(b)
Tax year end
(Yr-Mo)
(c)
15%
NONE
NONE
NONE
NONE
50,000
(d)
25%
NONE
NONE
NONE
NONE
25,000
NONE
NONE
NONE
NONE
9,925,000
(e)
34%
NONE
NONE
NONE
NONE
28,000,000
(g)
Total (add columns
(c) through (f))
Schedule O (Form 1120) (Rev. 12-2012)
NONE
NONE
NONE
NONE
18,000,000
(f)
35%
Taxable Income Amount Allocated to
Each Bracket
Page 2
Part II
Taxable Income Apportionment (See instructions)
Caution: Each total in Part II, column (g) for each component member must equal taxable income from Form 1120, page 1, line 30 or the comparable line of such
member’s tax return.
Schedule O (Form 1120) (Rev. 12-2012)
(a)
Group member’s name
Total
10
9
8
7
6
5 KSU Charitable Real Estate Foundation
4 KSU Charitable Gift Foundation
at Kansas State University
3 Foundation for Engineering
Research Foundation
2 KSU Golf Course Management &
7,500.00
NONE
NONE
NONE
NONE
7,500.00
(b)
15%
Income Tax Apportionment (See instructions)
1 Kansas State University Foundation
Part III
Schedule O (Form 1120) (Rev. 12-2012)
6,250.00
NONE
NONE
NONE
NONE
6,250.00
(c)
25%
3,374,500.00
NONE
NONE
NONE
NONE
3,374,500.00
(d)
34%
6,300,000.00
NONE
NONE
NONE
NONE
6,300,000.00
(e)
35%
11,750.00
NONE
NONE
NONE
NONE
11,750.00
(f)
5%
Income Tax Apportionment
9,800,000.00
NONE
NONE
NONE
NONE
9,800,000.00
(h)
Total income tax
(combine lines
(b) through (g))
Schedule O (Form 1120) (Rev. 12-2012)
100,000.00
NONE
NONE
NONE
NONE
100,000.00
(g)
3%
Page 3
(a)
Group member’s name
Total
10
9
8
7
6
5 KSU Charitable Real Estate Foundation
4 KSU Charitable Gift Foundation
Kansas State University
3 Foundation for Engineering at
Research Foundation
2 KSU Golf Course Management &
NONE
NONE
NONE
NONE
NONE
(b) Accumulated
earnings credit
Other Apportionments (See instructions)
1 Kansas State University Foundation
Part IV
Schedule O (Form 1120) (Rev. 12-2012)
40,000.00
NONE
NONE
NONE
NONE
40,000.00
(c) AMT
exemption amount
150,000.00
NONE
NONE
NONE
NONE
150,000.00
(d) Phaseout of
AMT exemption
amount
Other Apportionments
(f)
Other
NONE
NONE
NONE
NONE
NONE
Schedule O (Form 1120) (Rev. 12-2012)
NONE
NONE
NONE
NONE
NONE
(e) Penalty for failure
to pay estimated tax
Page 4
926
Form
(Rev. December 2011)
Department of the Treasury
Internal Revenue Service
Part I
Return by a U.S. Transferor of Property
to a Foreign Corporation
a
OMB No. 1545-0026
Attachment
Sequence No. 128
Attach to your income tax return for the year of the transfer or distribution.
U.S. Transferor Information (see instructions)
Name of transferor
Identifying number (see instructions)
THE KANSAS STATE UNIVERSITY FOUNDATION
48-0667209
1
a
If the transferor was a corporation, complete questions 1a through 1d.
If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by 5
or fewer domestic corporations? . . . . . . . . . . . . . . . . . . . . . . . . .
b Did the transferor remain in existence after the transfer? . . . . . . . . . . . . . . . . .
If not, list the controlling shareholder(s) and their identifying number(s):
No
No
Identifying number
Controlling shareholder
c
Yes
Yes
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent
corporation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
✔
No
Yes
✔
No
If not, list the name and employer identification number (EIN) of the parent corporation:
Name of parent corporation
d Have basis adjustments under section 367(a)(5) been made? .
2
a
EIN of parent corporation
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367),
complete questions 2a through 2d.
List the name and EIN of the transferor’s partnership:
Name of partnership
EIN of partnership
b Did the partner pick up its pro rata share of gain on the transfer of partnership assets? . . . . . . .
c Is the partner disposing of its entire interest in the partnership? . . . . . . . . . . . . . . .
d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established
securities market? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part II
3
✔
No
No
Yes
✔
No
✔
No
Transferee Foreign Corporation Information (see instructions)
Name of transferee (foreign corporation)
4 Identifying number, if any
BLUECREST CAPITAL MANAGEMENT LLP
5
Yes
Yes
N/A
Address (including country)
BLUECREST HOUSE, GLATEGNY ESPLANADE, ST PETER PORT, GUERNSEY, GY1 1WR
6
Country code of country of incorporation or organization (see instructions)
CJ
7
Foreign law characterization (see instructions)
LIMITED LIABLITY PARTNERSHIP
8
Is the transferee foreign corporation a controlled foreign corporation? .
For Paperwork Reduction Act Notice, see separate instructions.
.
.
.
.
.
Cat. No. 16982D
.
.
.
.
.
.
.
Yes
Form 926 (Rev. 12-2011)
Page 2
Form 926 (Rev. 12-2011)
Part III
Information Regarding Transfer of Property (see instructions)
Type of
property
Cash
(a)
Date of
transfer
(b)
Description of
property
(c)
Fair market value on
date of transfer
VARIOUS
(d)
Cost or other
basis
(e)
Gain recognized on
transfer
1,075,000
Stock and
securities
Installment
obligations,
account
receivables or
similar property
Foreign currency
or other property
denominated in
foreign currency
Inventory
Assets subject to
depreciation
recapture (see
Temp. Regs. sec.
1.367(a)-4T(b))
Tangible property
used in trade or
business not listed
under another
category
Intangible
property
Property to be leased
(as described in final
and temp. Regs. sec.
1.367(a)-4(c))
Property to be
sold (as
described in
Temp. Regs. sec.
1.367(a)-4T(d))
Transfers of oil and
gas working interests
(as described in
Temp. Regs. sec.
1.367(a)-4T(e))
Other property
Supplemental Information Required To Be Reported (see instructions):
Form 926 (Rev. 12-2011)
Page 3
Form 926 (Rev. 12-2011)
Part IV
9
Additional Information Regarding Transfer of Property (see instructions)
Enter the transferor’s interest in the foreign transferee corporation before and after the transfer:
(a) Before
<10 % (b) After
<10 %
10
Type of nonrecognition transaction (see instructions) a
11
a
b
c
d
Indicate whether any transfer reported in Part III is subject to any of the following:
Gain recognition under section 904(f)(3) . . . . . . . . . . . . . .
Gain recognition under section 904(f)(5)(F) . . . . . . . . . . . . .
Recapture under section 1503(d) . . . . . . . . . . . . . . . .
Exchange gain under section 987 . . . . . . . . . . . . . . . .
351
.
.
.
.
Yes
Yes
Yes
Yes
✔
✔
No
No
No
No
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?
Indicate whether the transferor was required to recognize income under final and temporary Regulations
sections 1.367(a)-4 through 1.367(a)-6 for any of the following:
a Tainted property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b Depreciation recapture . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c Branch loss recapture . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
d Any other income recognition provision contained in the above-referenced regulations . . . . . . .
Yes
✔
No
Yes
Yes
Yes
Yes
✔
✔
No
No
No
No
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
13
✔
✔
✔
✔
14
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)?
Yes
✔
No
15a
Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations
section 1.367(a)-1T(d)(5)(iii)? . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
✔
No
b If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value
$
transferred a
16
Was cash the only property transferred?
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17a
Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the
transaction? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
✔
Yes
Yes
No
✔
No
b If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the
transaction:
Form 926 (Rev. 12-2011)
926
Form
(Rev. December 2011)
Department of the Treasury
Internal Revenue Service
Part I
Return by a U.S. Transferor of Property
to a Foreign Corporation
a
OMB No. 1545-0026
Attachment
Sequence No. 128
Attach to your income tax return for the year of the transfer or distribution.
U.S. Transferor Information (see instructions)
Name of transferor
Identifying number (see instructions)
THE KANSAS STATE UNIVERSITY FOUNDATION
48-0667209
1
a
If the transferor was a corporation, complete questions 1a through 1d.
If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by 5
or fewer domestic corporations? . . . . . . . . . . . . . . . . . . . . . . . . .
b Did the transferor remain in existence after the transfer? . . . . . . . . . . . . . . . . .
If not, list the controlling shareholder(s) and their identifying number(s):
No
No
Identifying number
Controlling shareholder
c
Yes
Yes
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent
corporation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
✔
No
Yes
✔
No
If not, list the name and employer identification number (EIN) of the parent corporation:
Name of parent corporation
d Have basis adjustments under section 367(a)(5) been made? .
2
a
EIN of parent corporation
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367),
complete questions 2a through 2d.
List the name and EIN of the transferor’s partnership:
Name of partnership
EIN of partnership
b Did the partner pick up its pro rata share of gain on the transfer of partnership assets? . . . . . . .
c Is the partner disposing of its entire interest in the partnership? . . . . . . . . . . . . . . .
d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established
securities market? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part II
3
Yes
Yes
✔
No
No
Yes
✔
No
✔
No
Transferee Foreign Corporation Information (see instructions)
Name of transferee (foreign corporation)
4 Identifying number, if any
CHILTON INTERNATIONAL (BVI) LTD.
5
Address (including country)
C/0 Citco (Canada) Inc. 2 Bloor Street East, Suite 2700 Toronto, Ontario M4W IA8
6
Country code of country of incorporation or organization (see instructions)
VI
7
Foreign law characterization (see instructions)
Corporation
8
Is the transferee foreign corporation a controlled foreign corporation? .
For Paperwork Reduction Act Notice, see separate instructions.
.
.
.
.
.
Cat. No. 16982D
.
.
.
.
.
.
.
Yes
Form 926 (Rev. 12-2011)
Page 2
Form 926 (Rev. 12-2011)
Part III
Information Regarding Transfer of Property (see instructions)
Type of
property
Cash
(a)
Date of
transfer
(b)
Description of
property
(c)
Fair market value on
date of transfer
Various
(d)
Cost or other
basis
(e)
Gain recognized on
transfer
2,100,000
Stock and
securities
Installment
obligations,
account
receivables or
similar property
Foreign currency
or other property
denominated in
foreign currency
Inventory
Assets subject to
depreciation
recapture (see
Temp. Regs. sec.
1.367(a)-4T(b))
Tangible property
used in trade or
business not listed
under another
category
Intangible
property
Property to be leased
(as described in final
and temp. Regs. sec.
1.367(a)-4(c))
Property to be
sold (as
described in
Temp. Regs. sec.
1.367(a)-4T(d))
Transfers of oil and
gas working interests
(as described in
Temp. Regs. sec.
1.367(a)-4T(e))
Other property
Supplemental Information Required To Be Reported (see instructions):
Form 926 (Rev. 12-2011)
Page 3
Form 926 (Rev. 12-2011)
Part IV
9
Additional Information Regarding Transfer of Property (see instructions)
Enter the transferor’s interest in the foreign transferee corporation before and after the transfer:
(a) Before
<10 % (b) After
<10 %
10
Type of nonrecognition transaction (see instructions) a
11
a
b
c
d
Indicate whether any transfer reported in Part III is subject to any of the following:
Gain recognition under section 904(f)(3) . . . . . . . . . . . . . .
Gain recognition under section 904(f)(5)(F) . . . . . . . . . . . . .
Recapture under section 1503(d) . . . . . . . . . . . . . . . .
Exchange gain under section 987 . . . . . . . . . . . . . . . .
351
.
.
.
.
Yes
Yes
Yes
Yes
✔
✔
No
No
No
No
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?
Indicate whether the transferor was required to recognize income under final and temporary Regulations
sections 1.367(a)-4 through 1.367(a)-6 for any of the following:
a Tainted property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b Depreciation recapture . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c Branch loss recapture . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
d Any other income recognition provision contained in the above-referenced regulations . . . . . . .
Yes
✔
No
Yes
Yes
Yes
Yes
✔
✔
No
No
No
No
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
13
✔
✔
✔
✔
14
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)?
Yes
✔
No
15a
Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations
section 1.367(a)-1T(d)(5)(iii)? . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
✔
No
b If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value
$
transferred a
16
Was cash the only property transferred?
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17a
Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the
transaction? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
✔
Yes
Yes
No
✔
No
b If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the
transaction:
Form 926 (Rev. 12-2011)
926
Return by a U.S. Transferor of Property
to a Foreign Corporation
Form
(Rev. December 2011)
Department of the Treasury
Internal Revenue Service
Part I
a
OMB No. 1545-0026
Attachment
Sequence No. 128
Attach to your income tax return for the year of the transfer or distribution.
U.S. Transferor Information (see instructions)
Name of transferor
Identifying number (see instructions)
THE KANSAS STATE UNIVERSITY FOUNDATION
48-0667209
1
a
If the transferor was a corporation, complete questions 1a through 1d.
If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by 5
or fewer domestic corporations? . . . . . . . . . . . . . . . . . . . . . . . . .
b Did the transferor remain in existence after the transfer? . . . . . . . . . . . . . . . . .
If not, list the controlling shareholder(s) and their identifying number(s):
No
No
Identifying number
Controlling shareholder
c
Yes
Yes
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent
corporation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
✔
No
Yes
✔
No
If not, list the name and employer identification number (EIN) of the parent corporation:
Name of parent corporation
d Have basis adjustments under section 367(a)(5) been made? .
2
a
EIN of parent corporation
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367),
complete questions 2a through 2d.
List the name and EIN of the transferor’s partnership:
Name of partnership
EIN of partnership
Commonfund Capital International Partners VI
20-8306365
b Did the partner pick up its pro rata share of gain on the transfer of partnership assets? . . . . . . .
c Is the partner disposing of its entire interest in the partnership? . . . . . . . . . . . . . . .
d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established
securities market? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part II
3
✔
No
No
Yes
✔
No
✔
No
Transferee Foreign Corporation Information (see instructions)
Name of transferee (foreign corporation)
4 Identifying number, if any
Clarke Energy Group Limited
5
Yes
Yes
N/A
Address (including country)
Powerhouse, Senator Point, South Boundary Road Knowsley Industrial Park, Liverpool, L337RR
6
Country code of country of incorporation or organization (see instructions)
UK
7
Foreign law characterization (see instructions)
Corporation
8
Is the transferee foreign corporation a controlled foreign corporation? .
For Paperwork Reduction Act Notice, see separate instructions.
.
.
.
.
.
Cat. No. 16982D
.
.
.
.
.
.
.
Yes
Form 926 (Rev. 12-2011)
Page 2
Form 926 (Rev. 12-2011)
Part III
Information Regarding Transfer of Property (see instructions)
Type of
property
Cash
(a)
Date of
transfer
(b)
Description of
property
(c)
Fair market value on
date of transfer
Various
(d)
Cost or other
basis
(e)
Gain recognized on
transfer
54,757
Stock and
securities
Installment
obligations,
account
receivables or
similar property
Foreign currency
or other property
denominated in
foreign currency
Inventory
Assets subject to
depreciation
recapture (see
Temp. Regs. sec.
1.367(a)-4T(b))
Tangible property
used in trade or
business not listed
under another
category
Intangible
property
Property to be leased
(as described in final
and temp. Regs. sec.
1.367(a)-4(c))
Property to be
sold (as
described in
Temp. Regs. sec.
1.367(a)-4T(d))
Transfers of oil and
gas working interests
(as described in
Temp. Regs. sec.
1.367(a)-4T(e))
Other property
Supplemental Information Required To Be Reported (see instructions):
Form 926 (Rev. 12-2011)
Page 3
Form 926 (Rev. 12-2011)
Part IV
9
Additional Information Regarding Transfer of Property (see instructions)
Enter the transferor’s interest in the foreign transferee corporation before and after the transfer:
(a) Before
0.00 % (b) After
3.38 %
10
Type of nonrecognition transaction (see instructions) a
11
a
b
c
d
Indicate whether any transfer reported in Part III is subject to any of the following:
Gain recognition under section 904(f)(3) . . . . . . . . . . . . . .
Gain recognition under section 904(f)(5)(F) . . . . . . . . . . . . .
Recapture under section 1503(d) . . . . . . . . . . . . . . . .
Exchange gain under section 987 . . . . . . . . . . . . . . . .
351
.
.
.
.
Yes
Yes
Yes
Yes
✔
✔
No
No
No
No
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?
Indicate whether the transferor was required to recognize income under final and temporary Regulations
sections 1.367(a)-4 through 1.367(a)-6 for any of the following:
a Tainted property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b Depreciation recapture . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c Branch loss recapture . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
d Any other income recognition provision contained in the above-referenced regulations . . . . . . .
Yes
✔
No
Yes
Yes
Yes
Yes
✔
✔
No
No
No
No
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
13
✔
✔
✔
✔
14
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)?
Yes
✔
No
15a
Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations
section 1.367(a)-1T(d)(5)(iii)? . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
✔
No
b If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value
$
transferred a
16
Was cash the only property transferred?
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17a
Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the
transaction? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
✔
Yes
Yes
No
✔
No
b If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the
transaction:
Form 926 (Rev. 12-2011)
926
Return by a U.S. Transferor of Property
to a Foreign Corporation
Form
(Rev. December 2011)
Department of the Treasury
Internal Revenue Service
Part I
a
OMB No. 1545-0026
Attachment
Sequence No. 128
Attach to your income tax return for the year of the transfer or distribution.
U.S. Transferor Information (see instructions)
Name of transferor
Identifying number (see instructions)
THE KANSAS STATE UNIVERSITY FOUNDATION
48-0667209
1
a
If the transferor was a corporation, complete questions 1a through 1d.
If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by 5
or fewer domestic corporations? . . . . . . . . . . . . . . . . . . . . . . . . .
b Did the transferor remain in existence after the transfer? . . . . . . . . . . . . . . . . .
If not, list the controlling shareholder(s) and their identifying number(s):
No
No
Identifying number
Controlling shareholder
c
Yes
Yes
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent
corporation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
✔
No
Yes
✔
No
If not, list the name and employer identification number (EIN) of the parent corporation:
Name of parent corporation
d Have basis adjustments under section 367(a)(5) been made? .
2
a
EIN of parent corporation
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367),
complete questions 2a through 2d.
List the name and EIN of the transferor’s partnership:
Name of partnership
EIN of partnership
Commonfund Capital International Partners VII, L.P.
26-3669321
b Did the partner pick up its pro rata share of gain on the transfer of partnership assets? . . . . . . .
c Is the partner disposing of its entire interest in the partnership? . . . . . . . . . . . . . . .
d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established
securities market? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part II
3
✔
No
No
Yes
✔
No
✔
No
Transferee Foreign Corporation Information (see instructions)
Name of transferee (foreign corporation)
4 Identifying number, if any
Clarke Energy Group Limited
5
Yes
Yes
N/A
Address (including country)
Powerhouse, Senator Point, South Boundary Road Knowsley Industrial Park, Liverpool, L337RR
6
Country code of country of incorporation or organization (see instructions)
UK
7
Foreign law characterization (see instructions)
Corporation
8
Is the transferee foreign corporation a controlled foreign corporation? .
For Paperwork Reduction Act Notice, see separate instructions.
.
.
.
.
.
Cat. No. 16982D
.
.
.
.
.
.
.
Yes
Form 926 (Rev. 12-2011)
Page 2
Form 926 (Rev. 12-2011)
Part III
Information Regarding Transfer of Property (see instructions)
Type of
property
Cash
(a)
Date of
transfer
(b)
Description of
property
(c)
Fair market value on
date of transfer
10/26/2012
(d)
Cost or other
basis
(e)
Gain recognized on
transfer
57,946
Stock and
securities
Installment
obligations,
account
receivables or
similar property
Foreign currency
or other property
denominated in
foreign currency
Inventory
Assets subject to
depreciation
recapture (see
Temp. Regs. sec.
1.367(a)-4T(b))
Tangible property
used in trade or
business not listed
under another
category
Intangible
property
Property to be leased
(as described in final
and temp. Regs. sec.
1.367(a)-4(c))
Property to be
sold (as
described in
Temp. Regs. sec.
1.367(a)-4T(d))
Transfers of oil and
gas working interests
(as described in
Temp. Regs. sec.
1.367(a)-4T(e))
Other property
Supplemental Information Required To Be Reported (see instructions):
Form 926 (Rev. 12-2011)
Page 3
Form 926 (Rev. 12-2011)
Part IV
9
Additional Information Regarding Transfer of Property (see instructions)
Enter the transferor’s interest in the foreign transferee corporation before and after the transfer:
(a) Before
0.00 % (b) After
1.16 %
10
Type of nonrecognition transaction (see instructions) a
11
a
b
c
d
Indicate whether any transfer reported in Part III is subject to any of the following:
Gain recognition under section 904(f)(3) . . . . . . . . . . . . . .
Gain recognition under section 904(f)(5)(F) . . . . . . . . . . . . .
Recapture under section 1503(d) . . . . . . . . . . . . . . . .
Exchange gain under section 987 . . . . . . . . . . . . . . . .
351
.
.
.
.
Yes
Yes
Yes
Yes
✔
✔
No
No
No
No
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?
Indicate whether the transferor was required to recognize income under final and temporary Regulations
sections 1.367(a)-4 through 1.367(a)-6 for any of the following:
a Tainted property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b Depreciation recapture . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c Branch loss recapture . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
d Any other income recognition provision contained in the above-referenced regulations . . . . . . .
Yes
✔
No
Yes
Yes
Yes
Yes
✔
✔
No
No
No
No
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
13
✔
✔
✔
✔
14
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)?
Yes
✔
No
15a
Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations
section 1.367(a)-1T(d)(5)(iii)? . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
✔
No
b If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value
$
transferred a
16
Was cash the only property transferred?
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17a
Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the
transaction? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
✔
Yes
Yes
No
✔
No
b If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the
transaction:
Form 926 (Rev. 12-2011)
926
Form
(Rev. December 2011)
Department of the Treasury
Internal Revenue Service
Part I
Return by a U.S. Transferor of Property
to a Foreign Corporation
a
OMB No. 1545-0026
Attachment
Sequence No. 128
Attach to your income tax return for the year of the transfer or distribution.
U.S. Transferor Information (see instructions)
Name of transferor
Identifying number (see instructions)
THE KANSAS STATE UNIVERSITY FOUNDATION
48-0667209
1
a
If the transferor was a corporation, complete questions 1a through 1d.
If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by 5
or fewer domestic corporations? . . . . . . . . . . . . . . . . . . . . . . . . .
b Did the transferor remain in existence after the transfer? . . . . . . . . . . . . . . . . .
If not, list the controlling shareholder(s) and their identifying number(s):
No
No
Identifying number
Controlling shareholder
c
Yes
Yes
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent
corporation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
✔
No
Yes
✔
No
If not, list the name and employer identification number (EIN) of the parent corporation:
Name of parent corporation
d Have basis adjustments under section 367(a)(5) been made? .
2
a
EIN of parent corporation
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367),
complete questions 2a through 2d.
List the name and EIN of the transferor’s partnership:
Name of partnership
EIN of partnership
b Did the partner pick up its pro rata share of gain on the transfer of partnership assets? . . . . . . .
c Is the partner disposing of its entire interest in the partnership? . . . . . . . . . . . . . . .
d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established
securities market? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part II
3
Yes
Yes
✔
No
No
Yes
✔
No
Transferee Foreign Corporation Information (see instructions)
Name of transferee (foreign corporation)
4 Identifying number, if any
ECF Value Fund International Ltd.
5
Address (including country)
C/0 GlobeOp Financial Services (Cayman) Limited, 45 Market Street, Suite 3205, 2nd Floor, Gardenia Court, Camana Bay, Grand Cayman
6
Country code of country of incorporation or organization (see instructions)
CJ
7
Foreign law characterization (see instructions)
Corporation
8
Is the transferee foreign corporation a controlled foreign corporation? .
For Paperwork Reduction Act Notice, see separate instructions.
.
.
.
.
.
Cat. No. 16982D
.
.
.
.
.
.
.
Yes
✔
No
Form 926 (Rev. 12-2011)
Page 2
Form 926 (Rev. 12-2011)
Part III
Information Regarding Transfer of Property (see instructions)
Type of
property
Cash
(a)
Date of
transfer
(b)
Description of
property
(c)
Fair market value on
date of transfer
Various
(d)
Cost or other
basis
(e)
Gain recognized on
transfer
1,400,000
Stock and
securities
Installment
obligations,
account
receivables or
similar property
Foreign currency
or other property
denominated in
foreign currency
Inventory
Assets subject to
depreciation
recapture (see
Temp. Regs. sec.
1.367(a)-4T(b))
Tangible property
used in trade or
business not listed
under another
category
Intangible
property
Property to be leased
(as described in final
and temp. Regs. sec.
1.367(a)-4(c))
Property to be
sold (as
described in
Temp. Regs. sec.
1.367(a)-4T(d))
Transfers of oil and
gas working interests
(as described in
Temp. Regs. sec.
1.367(a)-4T(e))
Other property
Supplemental Information Required To Be Reported (see instructions):
Form 926 (Rev. 12-2011)
Page 3
Form 926 (Rev. 12-2011)
Part IV
9
Additional Information Regarding Transfer of Property (see instructions)
Enter the transferor’s interest in the foreign transferee corporation before and after the transfer:
(a) Before
<10 % (b) After
<10 %
10
Type of nonrecognition transaction (see instructions) a
11
a
b
c
d
Indicate whether any transfer reported in Part III is subject to any of the following:
Gain recognition under section 904(f)(3) . . . . . . . . . . . . . .
Gain recognition under section 904(f)(5)(F) . . . . . . . . . . . . .
Recapture under section 1503(d) . . . . . . . . . . . . . . . .
Exchange gain under section 987 . . . . . . . . . . . . . . . .
351
.
.
.
.
Yes
Yes
Yes
Yes
✔
✔
No
No
No
No
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?
Indicate whether the transferor was required to recognize income under final and temporary Regulations
sections 1.367(a)-4 through 1.367(a)-6 for any of the following:
a Tainted property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b Depreciation recapture . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c Branch loss recapture . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
d Any other income recognition provision contained in the above-referenced regulations . . . . . . .
Yes
✔
No
Yes
Yes
Yes
Yes
✔
✔
No
No
No
No
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
13
✔
✔
✔
✔
14
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)?
Yes
✔
No
15a
Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations
section 1.367(a)-1T(d)(5)(iii)? . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
✔
No
b If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value
$
transferred a
16
Was cash the only property transferred?
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17a
Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the
transaction? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
✔
Yes
Yes
No
✔
No
b If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the
transaction:
Form 926 (Rev. 12-2011)
926
Return by a U.S. Transferor of Property
to a Foreign Corporation
Form
(Rev. December 2011)
Department of the Treasury
Internal Revenue Service
Part I
a
OMB No. 1545-0026
Attachment
Sequence No. 128
Attach to your income tax return for the year of the transfer or distribution.
U.S. Transferor Information (see instructions)
Name of transferor
Identifying number (see instructions)
THE KANSAS STATE UNIVERSITY FOUNDATION
48-0667209
1
a
If the transferor was a corporation, complete questions 1a through 1d.
If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by 5
or fewer domestic corporations? . . . . . . . . . . . . . . . . . . . . . . . . .
b Did the transferor remain in existence after the transfer? . . . . . . . . . . . . . . . . .
If not, list the controlling shareholder(s) and their identifying number(s):
No
No
Identifying number
Controlling shareholder
c
Yes
Yes
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent
corporation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
✔
No
Yes
✔
No
If not, list the name and employer identification number (EIN) of the parent corporation:
Name of parent corporation
d Have basis adjustments under section 367(a)(5) been made? .
2
a
EIN of parent corporation
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367),
complete questions 2a through 2d.
List the name and EIN of the transferor’s partnership:
Name of partnership
EIN of partnership
Commonfund Multi-Strategy Global Hedged Partners
06-1573849
b Did the partner pick up its pro rata share of gain on the transfer of partnership assets? . . . . . . .
c Is the partner disposing of its entire interest in the partnership? . . . . . . . . . . . . . . .
d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established
securities market? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part II
3
✔
No
No
Yes
✔
No
✔
No
Transferee Foreign Corporation Information (see instructions)
Name of transferee (foreign corporation)
4 Identifying number, if any
EMSO LTD. - A - Series 5-12
5
Yes
Yes
N/A
Address (including country)
C/0 EMSO PARTNERS LIMITED, IRON TRADES HOUSE, 21-24 GROSVENOR PLACE, LONDON, UK SW1X7HF
6
Country code of country of incorporation or organization (see instructions)
UK
7
Foreign law characterization (see instructions)
Corporation
8
Is the transferee foreign corporation a controlled foreign corporation? .
For Paperwork Reduction Act Notice, see separate instructions.
.
.
.
.
.
Cat. No. 16982D
.
.
.
.
.
.
.
Yes
Form 926 (Rev. 12-2011)
Page 2
Form 926 (Rev. 12-2011)
Part III
Information Regarding Transfer of Property (see instructions)
Type of
property
Cash
(a)
Date of
transfer
(b)
Description of
property
(c)
Fair market value on
date of transfer
5/1/2012
(d)
Cost or other
basis
(e)
Gain recognized on
transfer
147184
Stock and
securities
Installment
obligations,
account
receivables or
similar property
Foreign currency
or other property
denominated in
foreign currency
Inventory
Assets subject to
depreciation
recapture (see
Temp. Regs. sec.
1.367(a)-4T(b))
Tangible property
used in trade or
business not listed
under another
category
Intangible
property
Property to be leased
(as described in final
and temp. Regs. sec.
1.367(a)-4(c))
Property to be
sold (as
described in
Temp. Regs. sec.
1.367(a)-4T(d))
Transfers of oil and
gas working interests
(as described in
Temp. Regs. sec.
1.367(a)-4T(e))
Other property
Supplemental Information Required To Be Reported (see instructions):
Form 926 (Rev. 12-2011)
Page 3
Form 926 (Rev. 12-2011)
Part IV
9
Additional Information Regarding Transfer of Property (see instructions)
Enter the transferor’s interest in the foreign transferee corporation before and after the transfer:
(a) Before
<10 % (b) After
<10 %
10
Type of nonrecognition transaction (see instructions) a
11
a
b
c
d
Indicate whether any transfer reported in Part III is subject to any of the following:
Gain recognition under section 904(f)(3) . . . . . . . . . . . . . .
Gain recognition under section 904(f)(5)(F) . . . . . . . . . . . . .
Recapture under section 1503(d) . . . . . . . . . . . . . . . .
Exchange gain under section 987 . . . . . . . . . . . . . . . .
351
.
.
.
.
Yes
Yes
Yes
Yes
✔
✔
No
No
No
No
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?
Indicate whether the transferor was required to recognize income under final and temporary Regulations
sections 1.367(a)-4 through 1.367(a)-6 for any of the following:
a Tainted property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b Depreciation recapture . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c Branch loss recapture . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
d Any other income recognition provision contained in the above-referenced regulations . . . . . . .
Yes
✔
No
Yes
Yes
Yes
Yes
✔
✔
No
No
No
No
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
13
✔
✔
✔
✔
14
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)?
Yes
✔
No
15a
Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations
section 1.367(a)-1T(d)(5)(iii)? . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
✔
No
b If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value
$
transferred a
16
Was cash the only property transferred?
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17a
Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the
transaction? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
✔
Yes
Yes
No
✔
No
b If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the
transaction:
Form 926 (Rev. 12-2011)
926
Form
(Rev. December 2011)
Department of the Treasury
Internal Revenue Service
Part I
Return by a U.S. Transferor of Property
to a Foreign Corporation
a
OMB No. 1545-0026
Attachment
Sequence No. 128
Attach to your income tax return for the year of the transfer or distribution.
U.S. Transferor Information (see instructions)
Name of transferor
Identifying number (see instructions)
THE KANSAS STATE UNIVERSITY FOUNDATION
48-0667209
1
a
If the transferor was a corporation, complete questions 1a through 1d.
If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by 5
or fewer domestic corporations? . . . . . . . . . . . . . . . . . . . . . . . . .
b Did the transferor remain in existence after the transfer? . . . . . . . . . . . . . . . . .
If not, list the controlling shareholder(s) and their identifying number(s):
No
No
Identifying number
Controlling shareholder
c
Yes
Yes
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent
corporation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
✔
No
Yes
✔
No
If not, list the name and employer identification number (EIN) of the parent corporation:
Name of parent corporation
d Have basis adjustments under section 367(a)(5) been made? .
2
a
EIN of parent corporation
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367),
complete questions 2a through 2d.
List the name and EIN of the transferor’s partnership:
Name of partnership
EIN of partnership
Commonfund Multi-Strategy Global Hedged Partners
06-1573849
b Did the partner pick up its pro rata share of gain on the transfer of partnership assets? . . . . . . .
c Is the partner disposing of its entire interest in the partnership? . . . . . . . . . . . . . . .
d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established
securities market? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part II
3
✔
No
No
Yes
✔
No
✔
No
Transferee Foreign Corporation Information (see instructions)
Name of transferee (foreign corporation)
4 Identifying number, if any
Snow Lake China Offshore-A-Aug 12 NY
5
Yes
Yes
N/A
Address (including country)
MAPLES CORPORATE SERVICES LIMITED, UGLAND HOUSE, SOUTH CHURCH ST, GRAND CAYMAN, CAYMAN ISLANDS KY1-1104
6
Country code of country of incorporation or organization (see instructions)
CJ
7
Foreign law characterization (see instructions)
Corporation
8
Is the transferee foreign corporation a controlled foreign corporation? .
For Paperwork Reduction Act Notice, see separate instructions.
.
.
.
.
.
Cat. No. 16982D
.
.
.
.
.
.
.
Yes
Form 926 (Rev. 12-2011)
Page 2
Form 926 (Rev. 12-2011)
Part III
Information Regarding Transfer of Property (see instructions)
Type of
property
Cash
(a)
Date of
transfer
(b)
Description of
property
(c)
Fair market value on
date of transfer
8/1/2012
(d)
Cost or other
basis
(e)
Gain recognized on
transfer
167,293
Stock and
securities
Installment
obligations,
account
receivables or
similar property
Foreign currency
or other property
denominated in
foreign currency
Inventory
Assets subject to
depreciation
recapture (see
Temp. Regs. sec.
1.367(a)-4T(b))
Tangible property
used in trade or
business not listed
under another
category
Intangible
property
Property to be leased
(as described in final
and temp. Regs. sec.
1.367(a)-4(c))
Property to be
sold (as
described in
Temp. Regs. sec.
1.367(a)-4T(d))
Transfers of oil and
gas working interests
(as described in
Temp. Regs. sec.
1.367(a)-4T(e))
Other property
Supplemental Information Required To Be Reported (see instructions):
Form 926 (Rev. 12-2011)
Page 3
Form 926 (Rev. 12-2011)
Part IV
9
Additional Information Regarding Transfer of Property (see instructions)
Enter the transferor’s interest in the foreign transferee corporation before and after the transfer:
(a) Before
<10 % (b) After
<10 %
10
Type of nonrecognition transaction (see instructions) a
11
a
b
c
d
Indicate whether any transfer reported in Part III is subject to any of the following:
Gain recognition under section 904(f)(3) . . . . . . . . . . . . . .
Gain recognition under section 904(f)(5)(F) . . . . . . . . . . . . .
Recapture under section 1503(d) . . . . . . . . . . . . . . . .
Exchange gain under section 987 . . . . . . . . . . . . . . . .
351
.
.
.
.
Yes
Yes
Yes
Yes
✔
✔
No
No
No
No
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?
Indicate whether the transferor was required to recognize income under final and temporary Regulations
sections 1.367(a)-4 through 1.367(a)-6 for any of the following:
a Tainted property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b Depreciation recapture . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c Branch loss recapture . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
d Any other income recognition provision contained in the above-referenced regulations . . . . . . .
Yes
✔
No
Yes
Yes
Yes
Yes
✔
✔
No
No
No
No
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
13
✔
✔
✔
✔
14
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)?
Yes
✔
No
15a
Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations
section 1.367(a)-1T(d)(5)(iii)? . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
✔
No
b If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value
$
transferred a
16
Was cash the only property transferred?
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17a
Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the
transaction? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
✔
Yes
Yes
No
✔
No
b If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the
transaction:
Form 926 (Rev. 12-2011)
926
Form
(Rev. December 2011)
Department of the Treasury
Internal Revenue Service
Part I
Return by a U.S. Transferor of Property
to a Foreign Corporation
a
OMB No. 1545-0026
Attachment
Sequence No. 128
Attach to your income tax return for the year of the transfer or distribution.
U.S. Transferor Information (see instructions)
Name of transferor
Identifying number (see instructions)
THE KANSAS STATE UNIVERSITY FOUNDATION
48-0667209
1
a
If the transferor was a corporation, complete questions 1a through 1d.
If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by 5
or fewer domestic corporations? . . . . . . . . . . . . . . . . . . . . . . . . .
b Did the transferor remain in existence after the transfer? . . . . . . . . . . . . . . . . .
If not, list the controlling shareholder(s) and their identifying number(s):
No
No
Identifying number
Controlling shareholder
c
Yes
Yes
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent
corporation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
✔
No
Yes
✔
No
If not, list the name and employer identification number (EIN) of the parent corporation:
Name of parent corporation
d Have basis adjustments under section 367(a)(5) been made? .
2
a
EIN of parent corporation
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367),
complete questions 2a through 2d.
List the name and EIN of the transferor’s partnership:
Name of partnership
EIN of partnership
b Did the partner pick up its pro rata share of gain on the transfer of partnership assets? . . . . . . .
c Is the partner disposing of its entire interest in the partnership? . . . . . . . . . . . . . . .
d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established
securities market? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part II
3
Yes
Yes
✔
No
No
Yes
✔
No
✔
No
Transferee Foreign Corporation Information (see instructions)
Name of transferee (foreign corporation)
4 Identifying number, if any
Three Bridges Europe Fund, Ltd (Formerly Indus Europe Fund, Ltd)
5
Address (including country)
C/O Goldman Sachs Administration Services, Hardwick House, 2nd Floor, Hatch Street Dublin 2 Ireland
6
Country code of country of incorporation or organization (see instructions)
CJ
7
Foreign law characterization (see instructions)
Corporation
8
Is the transferee foreign corporation a controlled foreign corporation? .
For Paperwork Reduction Act Notice, see separate instructions.
.
.
.
.
.
Cat. No. 16982D
.
.
.
.
.
.
.
Yes
Form 926 (Rev. 12-2011)
Page 2
Form 926 (Rev. 12-2011)
Part III
Information Regarding Transfer of Property (see instructions)
Type of
property
Cash
(a)
Date of
transfer
(b)
Description of
property
(c)
Fair market value on
date of transfer
Various
(d)
Cost or other
basis
(e)
Gain recognized on
transfer
500,000
Stock and
securities
Installment
obligations,
account
receivables or
similar property
Foreign currency
or other property
denominated in
foreign currency
Inventory
Assets subject to
depreciation
recapture (see
Temp. Regs. sec.
1.367(a)-4T(b))
Tangible property
used in trade or
business not listed
under another
category
Intangible
property
Property to be leased
(as described in final
and temp. Regs. sec.
1.367(a)-4(c))
Property to be
sold (as
described in
Temp. Regs. sec.
1.367(a)-4T(d))
Transfers of oil and
gas working interests
(as described in
Temp. Regs. sec.
1.367(a)-4T(e))
Other property
Supplemental Information Required To Be Reported (see instructions):
Form 926 (Rev. 12-2011)
Page 3
Form 926 (Rev. 12-2011)
Part IV
9
Additional Information Regarding Transfer of Property (see instructions)
Enter the transferor’s interest in the foreign transferee corporation before and after the transfer:
(a) Before
<10 % (b) After
<10 %
10
Type of nonrecognition transaction (see instructions) a
11
a
b
c
d
Indicate whether any transfer reported in Part III is subject to any of the following:
Gain recognition under section 904(f)(3) . . . . . . . . . . . . . .
Gain recognition under section 904(f)(5)(F) . . . . . . . . . . . . .
Recapture under section 1503(d) . . . . . . . . . . . . . . . .
Exchange gain under section 987 . . . . . . . . . . . . . . . .
351
.
.
.
.
Yes
Yes
Yes
Yes
✔
✔
No
No
No
No
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?
Indicate whether the transferor was required to recognize income under final and temporary Regulations
sections 1.367(a)-4 through 1.367(a)-6 for any of the following:
a Tainted property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b Depreciation recapture . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c Branch loss recapture . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
d Any other income recognition provision contained in the above-referenced regulations . . . . . . .
Yes
✔
No
Yes
Yes
Yes
Yes
✔
✔
No
No
No
No
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
13
✔
✔
✔
✔
14
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)?
Yes
✔
No
15a
Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations
section 1.367(a)-1T(d)(5)(iii)? . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
✔
No
b If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value
$
transferred a
16
Was cash the only property transferred?
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17a
Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the
transaction? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
✔
Yes
Yes
No
✔
No
b If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the
transaction:
Form 926 (Rev. 12-2011)
926
Return by a U.S. Transferor of Property
to a Foreign Corporation
Form
(Rev. December 2011)
Department of the Treasury
Internal Revenue Service
Part I
a
OMB No. 1545-0026
Attachment
Sequence No. 128
Attach to your income tax return for the year of the transfer or distribution.
U.S. Transferor Information (see instructions)
Name of transferor
Identifying number (see instructions)
THE KANSAS STATE UNIVERSITY FOUNDATION
48-0667209
1
a
If the transferor was a corporation, complete questions 1a through 1d.
If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by 5
or fewer domestic corporations? . . . . . . . . . . . . . . . . . . . . . . . . .
b Did the transferor remain in existence after the transfer? . . . . . . . . . . . . . . . . .
If not, list the controlling shareholder(s) and their identifying number(s):
No
No
Identifying number
Controlling shareholder
c
Yes
Yes
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent
corporation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
✔
No
Yes
✔
No
If not, list the name and employer identification number (EIN) of the parent corporation:
Name of parent corporation
d Have basis adjustments under section 367(a)(5) been made? .
2
a
EIN of parent corporation
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367),
complete questions 2a through 2d.
List the name and EIN of the transferor’s partnership:
Name of partnership
EIN of partnership
b Did the partner pick up its pro rata share of gain on the transfer of partnership assets? . . . . . . .
c Is the partner disposing of its entire interest in the partnership? . . . . . . . . . . . . . . .
d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established
securities market? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part II
3
Yes
Yes
✔
No
No
Yes
✔
No
✔
No
Transferee Foreign Corporation Information (see instructions)
Name of transferee (foreign corporation)
4 Identifying number, if any
Viking Global Eqities III LTD
5
Address (including country)
C/O Morgan Stanley Fund Services, Hambleden House, 19-26 Lower Pembroke Street, PO Box 15000, Dublin 2, Ireland
6
Country code of country of incorporation or organization (see instructions)
CJ
7
Foreign law characterization (see instructions)
Corporation
8
Is the transferee foreign corporation a controlled foreign corporation? .
For Paperwork Reduction Act Notice, see separate instructions.
.
.
.
.
.
Cat. No. 16982D
.
.
.
.
.
.
.
Yes
Form 926 (Rev. 12-2011)
Page 2
Form 926 (Rev. 12-2011)
Part III
Information Regarding Transfer of Property (see instructions)
Type of
property
Cash
(a)
Date of
transfer
(b)
Description of
property
(c)
Fair market value on
date of transfer
09/01/2009
(d)
Cost or other
basis
(e)
Gain recognized on
transfer
500,000
Stock and
securities
Installment
obligations,
account
receivables or
similar property
Foreign currency
or other property
denominated in
foreign currency
Inventory
Assets subject to
depreciation
recapture (see
Temp. Regs. sec.
1.367(a)-4T(b))
Tangible property
used in trade or
business not listed
under another
category
Intangible
property
Property to be leased
(as described in final
and temp. Regs. sec.
1.367(a)-4(c))
Property to be
sold (as
described in
Temp. Regs. sec.
1.367(a)-4T(d))
Transfers of oil and
gas working interests
(as described in
Temp. Regs. sec.
1.367(a)-4T(e))
Other property
Supplemental Information Required To Be Reported (see instructions):
Form 926 (Rev. 12-2011)
Page 3
Form 926 (Rev. 12-2011)
Part IV
9
Additional Information Regarding Transfer of Property (see instructions)
Enter the transferor’s interest in the foreign transferee corporation before and after the transfer:
(a) Before
<10 % (b) After
<10 %
10
Type of nonrecognition transaction (see instructions) a
11
a
b
c
d
Indicate whether any transfer reported in Part III is subject to any of the following:
Gain recognition under section 904(f)(3) . . . . . . . . . . . . . .
Gain recognition under section 904(f)(5)(F) . . . . . . . . . . . . .
Recapture under section 1503(d) . . . . . . . . . . . . . . . .
Exchange gain under section 987 . . . . . . . . . . . . . . . .
351
.
.
.
.
Yes
Yes
Yes
Yes
✔
✔
No
No
No
No
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?
Indicate whether the transferor was required to recognize income under final and temporary Regulations
sections 1.367(a)-4 through 1.367(a)-6 for any of the following:
a Tainted property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b Depreciation recapture . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c Branch loss recapture . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
d Any other income recognition provision contained in the above-referenced regulations . . . . . . .
Yes
✔
No
Yes
Yes
Yes
Yes
✔
✔
No
No
No
No
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
13
✔
✔
✔
✔
14
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)?
Yes
✔
No
15a
Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations
section 1.367(a)-1T(d)(5)(iii)? . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
✔
No
b If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value
$
transferred a
16
Was cash the only property transferred?
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17a
Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the
transaction? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
✔
Yes
Yes
No
✔
No
b If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the
transaction:
Form 926 (Rev. 12-2011)
926
Form
(Rev. December 2011)
Department of the Treasury
Internal Revenue Service
Part I
Return by a U.S. Transferor of Property
to a Foreign Corporation
a
OMB No. 1545-0026
Attachment
Sequence No. 128
Attach to your income tax return for the year of the transfer or distribution.
U.S. Transferor Information (see instructions)
Name of transferor
Identifying number (see instructions)
THE KANSAS STATE UNIVERSITY FOUNDATION
48-0667209
1
a
If the transferor was a corporation, complete questions 1a through 1d.
If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by 5
or fewer domestic corporations? . . . . . . . . . . . . . . . . . . . . . . . . .
b Did the transferor remain in existence after the transfer? . . . . . . . . . . . . . . . . .
If not, list the controlling shareholder(s) and their identifying number(s):
No
No
Identifying number
Controlling shareholder
c
Yes
Yes
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent
corporation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
✔
No
Yes
✔
No
If not, list the name and employer identification number (EIN) of the parent corporation:
Name of parent corporation
d Have basis adjustments under section 367(a)(5) been made? .
2
a
EIN of parent corporation
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367),
complete questions 2a through 2d.
List the name and EIN of the transferor’s partnership:
Name of partnership
EIN of partnership
b Did the partner pick up its pro rata share of gain on the transfer of partnership assets? . . . . . . .
c Is the partner disposing of its entire interest in the partnership? . . . . . . . . . . . . . . .
d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established
securities market? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part II
3
Yes
Yes
✔
No
No
Yes
✔
No
✔
No
Transferee Foreign Corporation Information (see instructions)
Name of transferee (foreign corporation)
4 Identifying number, if any
Wellington Management Investors (Bermuda), Ltd
5
Address (including country)
C/O International Fund Services (ireland) Limited 78 Sir John Rogerson's Quay, Dublin 2, Ireland
6
Country code of country of incorporation or organization (see instructions)
BD
7
Foreign law characterization (see instructions)
Corporation
8
Is the transferee foreign corporation a controlled foreign corporation? .
For Paperwork Reduction Act Notice, see separate instructions.
.
.
.
.
.
Cat. No. 16982D
.
.
.
.
.
.
.
Yes
Form 926 (Rev. 12-2011)
Page 2
Form 926 (Rev. 12-2011)
Part III
Information Regarding Transfer of Property (see instructions)
Type of
property
Cash
(a)
Date of
transfer
(b)
Description of
property
(c)
Fair market value on
date of transfer
04/1/2013
(d)
Cost or other
basis
(e)
Gain recognized on
transfer
700,000
Stock and
securities
Installment
obligations,
account
receivables or
similar property
Foreign currency
or other property
denominated in
foreign currency
Inventory
Assets subject to
depreciation
recapture (see
Temp. Regs. sec.
1.367(a)-4T(b))
Tangible property
used in trade or
business not listed
under another
category
Intangible
property
Property to be leased
(as described in final
and temp. Regs. sec.
1.367(a)-4(c))
Property to be
sold (as
described in
Temp. Regs. sec.
1.367(a)-4T(d))
Transfers of oil and
gas working interests
(as described in
Temp. Regs. sec.
1.367(a)-4T(e))
Other property
Supplemental Information Required To Be Reported (see instructions):
Form 926 (Rev. 12-2011)
Page 3
Form 926 (Rev. 12-2011)
Part IV
9
Additional Information Regarding Transfer of Property (see instructions)
Enter the transferor’s interest in the foreign transferee corporation before and after the transfer:
(a) Before
.7 % (b) After
.9 %
10
Type of nonrecognition transaction (see instructions) a
11
a
b
c
d
Indicate whether any transfer reported in Part III is subject to any of the following:
Gain recognition under section 904(f)(3) . . . . . . . . . . . . . .
Gain recognition under section 904(f)(5)(F) . . . . . . . . . . . . .
Recapture under section 1503(d) . . . . . . . . . . . . . . . .
Exchange gain under section 987 . . . . . . . . . . . . . . . .
351
.
.
.
.
Yes
Yes
Yes
Yes
✔
✔
No
No
No
No
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?
Indicate whether the transferor was required to recognize income under final and temporary Regulations
sections 1.367(a)-4 through 1.367(a)-6 for any of the following:
a Tainted property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b Depreciation recapture . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c Branch loss recapture . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
d Any other income recognition provision contained in the above-referenced regulations . . . . . . .
Yes
✔
No
Yes
Yes
Yes
Yes
✔
✔
No
No
No
No
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12
13
✔
✔
✔
✔
14
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)?
Yes
✔
No
15a
Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations
section 1.367(a)-1T(d)(5)(iii)? . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
✔
No
b If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value
$
transferred a
16
Was cash the only property transferred?
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17a
Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the
transaction? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
✔
Yes
Yes
No
✔
No
b If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the
transaction:
Form 926 (Rev. 12-2011)