Charles Koch’s Nonprofits – 2019 IRS 990 Tax Filings

This document collection contains all IRS-registered nonprofit organizations that are controlled by Charles Koch and other Koch Industries executives in 2019. Information is sourced from each organization’s respective Form 990 provided to the U.S. Internal Revenue Service (IRS).

Most of the 990 filings in this collection follow the calendar year.

These documents were obtained directly from Brian Menkes of Koch Companies Public Sector, and from Jeff Ogar at Stand Together Chamber of Commerce.

Several of these filings were obtained and published on Twitter by David Armiak at the Center for Media and Democracy, including four that have been republished here before they were provided to KochDocs by Koch officials: AFP, AFP Foundation, Charles Koch Foundation, Charles Koch Institute.

2020 IRS 990s will be made available to the public by late November, 2021.

Koch donor network organizations:

Currently under the umbrella of Stand Together Chamber of Commerce:

Currently under the umbrella of the Charles Koch Institute:

Other Koch family foundations:

Organizations controlled by Koch Industries executives:

Based on data from the 990s above, the 2019 Koch network was structured as follows. Dark blue lines indicate organization control explicitly noted in the 990 filings. Light blue lines indicate the influence of Koch Industries executives.

Additional notes:

  • The LIBRE Initiative and Concerned Veterans for America (CVA) are no longer registered nonprofit organizations. Both have been folded into Americans for Prosperity, and their staff and executives are employees of AFP.
  • As of 2019, Freedom Partners Action Fund was listed as being controlled by Stand Together Chamber of Commerce. Freedom Partners Action Fund closed on July 30, 2019. A new Koch-controlled Super PAC, AFP Action, was registered with the FEC in January, 2019. The assumption above–reflected by the gray line–is that AFP Action has replaced FPAF, and is presumably controlled by Stand Together Chamber of Commerce.
  • Yes Every Kid has numerous overlapping directors with Stand Together Chamber of Commerce and Americans for Prosperity. YEK Foundation is directly controlled by YEK, but no 990s obtained by KochDocs have explicitly listed which organization controls YEK itself. This is reflected by the gray line connecting ST Chamber and YEK.
  • The American Legislative Exchange Council (ALEC), the Cato Institute, and Kansas Policy Institute all list Koch Industries executives, or alumni (e.g. Nancy Pfotenhauer and George Pearson), as active board members, as of Dec, 2020.
  • Cause of Action Institute, Youth Entrepreneurs, and the Bill of Rights Institute are currently controlled by members of the Koch family or executives at Koch Industries, and operate out of office buildings owned or leased by Koch.
  • The Mercatus Center was founded and remains controlled, financed, and directed by Charles Koch. Koch executive Richard Fink established the Center for Market Processes at George Mason University in 1980, which was later renamed the Mercatus Center.
  • The Institute for Humane Studies (IHS) has been controlled, financed, and directed by Charles Koch since the early 1970’s. Koch was president of IHS following the death of IHS founder F.A. “Baldy” Harper. IHS was brought to George Mason University by Charles Koch in 1985.
  • The John Quincy Adams Society (JQAS) disclosed in 2019 that it was affiliated with most of the organizations controlled by Charles Koch, listed above. The Charles Koch Institute 2019 990 listed JQAS as a controlled entity of the Charles Koch Foundation. The JQAS website does not make this obvious, simply indicating that longtime Koch executive William Ruger is a director.
  • Koch family trusts are not required to disclose 990s or financial information upon request. This includes 5 trusts in the map above–the KE Family Trust, the KC Family Trust, the KE Gift Trust, the KC Gift Trust, and the Charles G. Koch 1997 Trust. These family trusts were disclosed in Schedule B forms included in 990s for the Charles Koch Foundation and Chase Koch Foundation in recent years (2017-2019).
  • Koch-controlled Limited Liability Corporations (LLC’s) do not file 990s, which are only applicable to IRS tax-exempt organizations. This visual excludes other Koch-controlled LLC’s that are not mentioned in any of the 990s above, because it is unclear exactly how they are related to the other LLC’s and organizations.