990-T Exempt Organization Business Income Tax Return À¾µµ … 2012-KSU... · 2013-06-11 · OMB No. 1545-0687 Exempt Organization Business Income Tax Return (and proxy tax under

OMB No. 1545-0687Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e))

Form 990-TFor calendar year 2011 or other tax year beginning , 2011, and

Department of the TreasuryÀ¾µµ

Open to Public Inspection for501(c)(3) Organizations OnlyIending , 20 . See separate instructions.Internal Revenue Service

D Employer identification number(Employees' trust, see instructions.)

Name of organization ( Check box if name changed and see instructions.)Check box ifA

address changed

B Exempt under section

Printor

Type

Number, street, and room or suite no. If a P.O. box, see instructions.501( )( )

E Unrelated business activity codes(See instructions.)

408(e) 220(e)

408A 530(a)

City or town, state, and ZIP code529(a)

C Book value of all assetsat end of year IF Group exemption number (See instructions.)

IG Check organization type 501(c) corporation 501(c) trust 401(a) trust Other trust

IH Describe the organization's primary unrelated business activity.

II During the tax year, was the corporation a subsidiary in an affiliated group or a parent-subsidiary controlled group? Yes NommmmmmmIIf "Yes," enter the name and identifying number of the parent corporation.

I IJ The books are in care of Telephone number

(A) Income (B) Expenses (C) NetUnrelated Trade or Business Income Part I 1

2

3

4

5

6

7

8

9

10

11

12

13

a

b

a

b

c

Gross receipts or sales

Less returns and allowances

Cost of goods sold (Schedule A, line 7)

Gross profit. Subtract line 2 from line 1c

Capital gain net income (attach Schedule D)

Net gain (loss) (Form 4797, Part II, line 17) (attach Form 4797)

Capital loss deduction for trusts

Income (loss) from partnerships and S corporations (attach statement)

Rent income (Schedule C)

Unrelated debt-financed income (Schedule E)

Interest, annuities, royalties, and rents from controlled

organizations (Schedule F)

Investment income of a section 501(c)(7), (9), or (17)

organization (Schedule G)

Exploited exempt activity income (Schedule I)

Advertising income (Schedule J)

Other income (See instructions; attach schedule.)

Total. Combine lines 3 through 12

Ic Balance 1c

2

3

4a

4b

4c

5

6

7

8

9

10

11

12

13

mmmmmmmmmmmmmmmmmmmmmmmmmmmmm

mmmmmmmmmmmmmmmm

mmmmmmmmmmmmmmmmmmmmmmmm

mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm

mmmmmmmmmmmmmmmmmmmmm

mmmmmmmmmmmmmmmmmmmDeductions Not Taken Elsewhere (See instructions for limitations on deductions.) (Except for contributions, Part II deductions must be directly connected with the unrelated business income.)

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

31

32

33

34

Compensation of officers, directors, and trustees (Schedule K)

Salaries and wages

Repairs and maintenance

Bad debts

Interest (attach schedule)

Taxes and licenses

Charitable contributions (See instructions for limitation rules.)

Depreciation (attach Form 4562)

Less depreciation claimed on Schedule A and elsewhere on return

Depletion

Contributions to deferred compensation plans

Employee benefit programs

Excess exempt expenses (Schedule I)

Excess readership costs (Schedule J)

Other deductions (attach schedule)

Total deductions. Add lines 14 through 28

Unrelated business taxable income before net operating loss deduction. Subtract line 29 from line 13

Net operating loss deduction (limited to the amount on line 30)

Unrelated business taxable income before specific deduction. Subtract line 31 from line 30

Specific deduction (Generally $1,000, but see line 33 instructions for exceptions.)

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

14

15

16

17

18

19

20

22b

23

24

25

26

27

28

29

30

31

32

33

34

mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm

mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm

mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm21

22a

mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm

mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm

mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm

mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm

mmmmmmmmmmmmmmmmmmmmmmmmmmm

mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmJSA For Paperwork Reduction Act Notice, see instructions. Form 990-T (2011)1E1610 2.000

07/011206/30

KANSAS STATE UNIVERSITY FOUNDATIONX C 03 48-0667209

2323 ANDERSON AVE. STE 500

MANHATTAN, KS 66502

491,303,240. X

X

GREG LOHRENTZ 785-532-6266

10,521. ATCH 1 10,521.43,564. 57,836. -14,272.53,625. 70,034. -16,409.

2,018. ATCH 2 2,018.109,728. 127,870. -18,142.

73,397.

ATTACHMENT 3 50,885.124,282.

-142,424.

-142,424.1,000.

-142,424.

9263BL K922 5/14/2013 3:55:24 PM V 11-6.5 PAGE 63

Form 990-T (2011) 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 rentfor personal property is more than 10% but not

more than 50%)

(b) From real and personal property (if thepercentage of rent for personal property exceeds50% or if the rent is based on profit or income)

3(a) Deductions directly connected with the incomein columns 2(a) and 2(b) (attach schedule)

(1)

(2)

(3)

(4)

TotalTotal(b) Total deductions.Enter here and on page 1,Part I, line 6, column (B)

(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 ImmmmmSchedule E - Unrelated Debt-Financed Income (see instructions)

3. Deductions directly connected with or allocable todebt-financed property2. Gross income from or

allocable to debt-financedproperty

1. Description of debt-financed property(a) Straight line depreciation

(attach schedule)(b) Other deductions

(attach schedule)

(1)

(2)

(3)

(4)

4. Amount of averageacquisition debt on or

allocable to debt-financedproperty (attach schedule)

5. Average adjusted basisof or allocable to

debt-financed property(attach schedule)

6. Column4 divided

by column 5

8. Allocable deductions(column 6 x total of columns

3(a) and 3(b))

7. Gross income reportable(column 2 x column 6)

(1) %

(2) %

(3) %

(4) %

Enter here and on page 1,Part I, line 7, column (A).

Enter here and on page 1,Part I, line 7, column (B).

Totals ImmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmITotal dividends-received deductions included in column 8mmmmmmmmmmmmmmmmmmmmmmmmmmmm

Schedule F - Interest, Annuities, Royalties, and Rents From Controlled Organizations (see instructions)

Exempt Controlled Organizations

1. Name of controlled organization

2. Employer identification number

5. Part of column 4 that is included in the controlling

organization's gross income

6. Deductions directlyconnected with income

in column 5

3. Net unrelated income

(loss) (see instructions)

4. Total of specified

payments made

(1)

(2)

(3)

(4)

Nonexempt Controlled Organizations11. Deductions directly

connected with income incolumn 10

10. Part of column 9 that isincluded in the controlling

organization's gross income

8. Net unrelated income(loss) (see instructions)

9. Total of specifiedpayments made

7. Taxable Income

(1)

(2)

(3)

(4)

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).

ITotals mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmForm 990-T (2011)JSA

1E1630 2.000

KANSAS STATE UNIVERSITY FOUNDATION 48-0667209

BROCKMAN HOUSECONDOS

ATTACHMENT 49,434. 22,957.

34,130. 34,879.

43,564.

43,564. 57,836.

ATTACHMENT 6

53,625. 70,034.

9263BL K922 5/14/2013 3:55:24 PM V 11-6.5 PAGE 65

Form 990-T (2011) Page 4

Investment Income of a Section 501(c)(7), (9), or (17) Organization (see instructions)Schedule G - 3. Deductions

directly connected(attach schedule)

5. Total deductionsand set-asides (col. 3

plus col. 4)

4. Set-asides(attach schedule)1. Description of income 2. Amount of income

(1)

(2)

(3)

(4)

Enter here and on page 1,Part I, line 9, column (A).

Enter here and on page 1,Part I, line 9, column (B).

ITotalsmmmmmmmmmmmmSchedule I - Exploited Exempt Activity Income, Other Than Advertising Income (see instructions)

4. Net income(loss) from

unrelated trade orbusiness (column2 minus column

3). If a gain,compute cols. 5

through 7.

3. Expensesdirectly

connected withproduction of

unrelatedbusiness income

7. Excess exemptexpenses

(column 6 minuscolumn 5, but not

more thancolumn 4).

2. Grossunrelated

business incomefrom trade or

business

5. Gross incomefrom activity thatis not unrelatedbusiness income

6. Expensesattributable to

column 51. Description of exploited activity

(1)

(2)

(3)

(4)

Enter here and onpage 1, Part I,

line 10, col. (A).

Enter here and onpage 1, Part I,

line 10, col. (B).

Enter here andon page 1,

Part II, line 26.

ITotals mmmmmmmmmmmmSchedule J - Advertising Income (see instructions)

Income From Periodicals Reported on a Consolidated Basis Part I

4. Advertisinggain or (loss) (col.2 minus col. 3). Ifa gain, compute

cols. 5 through 7.

7. Excess readershipcosts (column 6

minus column 5, butnot more than

column 4).

2. Grossadvertising

income

3. Directadvertising costs

5. Circulationincome

6. Readershipcosts

1. Name of periodical

(1)

(2)

(3)

(4)

ITotals (carry to Part II, line (5)) mmIncome From Periodicals Reported on a Separate Basis (For each periodical listed in Part II, fill in columns Part II 2 through 7 on a line-by-line basis.)

4. Advertisinggain or (loss) (col.2 minus col. 3). Ifa gain, compute

cols. 5 through 7.

7. Excess readershipcosts (column 6

minus column 5, butnot more than

column 4).

2. Grossadvertising

income

3. Directadvertising costs

5. Circulationincome

6. Readershipcosts

1. Name of periodical

(1)

(2)

(3)

(4)

Totals from Part I(5)Enter here and on

page 1, Part I,line 11, col. (A).

Enter here and onpage 1, Part I

line 11, col. (B).

Enter here andon page 1,

Part II, line 27.

ITotals, Part II (lines 1-5)mmmmSchedule K - Compensation of Officers, Directors, and Trustees (see instructions)

3. Percent oftime devoted to

business

4. Compensation attributable tounrelated business

1. Name 2. Title

(1) %

(2) %

(3) %

(4) %

ITotal. Enter here and on page 1, Part II, line 14mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmForm 990-T (2011)JSA

1E1640 2.000


ATCH 7

9263BL K922 5/14/2013 3:55:24 PM V 11-6.5 PAGE 66


ATTACHMENT 1

FORM 990T - LINE 5 -INCOME (LOSS) FROM PARTNERSHIPS

PARTNERSHIP INCOME 10,521.

INCOME (LOSS) FROM PARTNERSHIPS 10,521.

9263BL K922 5/14/2013 3:55:24 PM V 11-6.5 PAGE 67


ATTACHMENT 2

PART I - LINE 12 - OTHER INCOME

OIL & GAS WORKING INTEREST 2,018.

PART I - LINE 12 - OTHER INCOME 2,018.

9263BL K922 5/14/2013 3:55:24 PM V 11-6.5 PAGE 68


ATTACHMENT 3

FORM 990T - PART II - LINE 28 - TOTAL OTHER DEDUCTIONS

PARTNERSHIP EXPENSES 50,550.MISCELLANEOUS 335.

PART II - LINE 28 - OTHER DEDUCTIONS 50,885.

9263BL K922 5/14/2013 3:55:24 PM V 11-6.5 PAGE 69


SCHEDULE C - RENT INCOME DEDUCTIONSATTACHMENT 4

BROCKMAN HOUSE

REPAIRS & MAINTENANCE 7,525.DEPRECIATION 2,687.INSURANCE 1,009.UTILITIES 6,309.CLEANING 2,330.IMPROVEMENTS 2,735.MISCELLANEOUS 362.

TOTAL 22,957.

9263BL K922 5/14/2013 3:55:24 PM V 11-6.5 PAGE 70


SCHEDULE C - RENT INCOME DEDUCTIONSATTACHMENT 5

CONDOS

REPAIRS & MAINTENANCE 239.TAXES & LICENSES 7,380.DEPRECIATION 14,204.INSURANCE 922.UTILITIES 5,911.CLEANING 760.ASSOCIATION DUES 4,080.MISCELLANEOUS 1,383.

TOTAL 34,879.

9263BL K922 5/14/2013 3:55:24 PM V 11-6.5 PAGE 71


SCHEDULE E - UNRELATED DEBT-FINANCED INCOME ATTACHMENT 6

4. 5. 7. 8.

3. AVERAGE AVERAGE 6. GROSS INCOME ALLOCABLE

1. 2. DEDUCTIONS DIRECTLY CONNECTED ACQUISITION ADJUSTED % 4 IS REPORTABLE DEDUCTIONS

DESCRIPTION OF DEBT-FINANCED PROPERTY GROSS INCOME (3A) (3B) DEBT BASIS OF 5 (2 X 6) 6 * (3A + 3B)

NANOSCALE 73,535. 54,128. 41,908. 1,348,513. 1,849,187. 72.925 53,625. 70,034.

TOTALS 53,625. 70,034.

ATTACHMENT 6

9263BL K922 5/14/2013 3:55:24 PM V 11-6.5 PAGE 72


ATTACHMENT 7

SCHD. K, FORM 990-T, COMPENSATION OF OFFICERS, DIRECTORS, & TRUSTEES

BUSINESSNAME AND ADDRESS TITLE PERCENT COMPENSATION

DUANE CANTRELL CHAIRMAN/BD OF TRUSTEES 0 02323 ANDERSON AVE.STE 500MANHATTAN, KS 66502

JOHN ALLEN MEMBER/BD OF DIRECTORS 0 02323 ANDERSON AVE.STE 500MANHATTAN, KS 66502

JANET AYRES SECRETARY/BD OF DIRECTORS 0 02323 ANDERSON AVE.STE 500MANHATTAN, KS 66502

RANDY BERNEY MEMBER/BD OF DIRECTORS 0 02323 ANDERSON AVE.STE 500MANHATTAN, KS 66502

LEE BORCK MEMBER/BD OF DIRECTORS 0 02323 ANDERSON AVE.STE 500MANHATTAN, KS 66502

CHARLIE CHANDLER MEMBER/BD OF DIRECTORS 0 02323 ANDERSON AVE.STE 500MANHATTAN, KS 66502

RANDY COONROD VICE CHAIR/BD OF TRUSTEES 0 02323 ANDERSON AVE.STE 500MANHATTAN, KS 66502

SHARON EVERS-(EFF 3/2012) MEMBER/BD OF DIRECTORS 0 02323 ANDERSON AVE.STE 500MANHATTAN, KS 66502

9263BL K922 5/14/2013 3:55:24 PM V 11-6.5 PAGE 73


ATTACHMENT 7 (CONT'D)



CURTIS FRASIER CHAIR/BD OF DIRECTORS 0 02323 ANDERSON AVE.STE 500MANHATTAN, KS 66502

LEE HARRIS-(TERM ENDED 3/2012) CHAIRMAN/BD OF TRUSTEES 0 02323 ANDERSON AVE.STE 500MANHATTAN, KS 66502

STEPHEN LACY MEMBER/BD OF DIRECTORS 0 02323 ANDERSON AVE.STE 500MANHATTAN, KS 66502

KEVIN LOCKETT TREASURER/BD OF DIRECTORS 0 02323 ANDERSON AVE.STE 500MANHATTAN, KS 66502

EARL MCVICKER-(TERM END 3/2012) VICE CHAIR/BD OF TRUSTEES 0 02323 ANDERSON AVE.STE 500MANHATTAN, KS 66502

AMY BUTTON-RENZ MEMBER/BD OF DIRECTORS 0 02323 ANDERSON AVE.STE 500MANHATTAN, KS 66502

RICHARD MYERS VICE CHAIR/BD OF DIRECTORS 0 02323 ANDERSON AVE.STE 500MANHATTAN, KS 66502

BILL SANFORD (TERM ENDED 9/2012) MEMBER/BD OF DIRECTORS 0 02323 ANDERSON AVE.STE 500MANHATTAN, KS 66502

9263BL K922 5/14/2013 3:55:24 PM V 11-6.5 PAGE 74





FRED A CHOLICK PRESIDENT/CEO 0 02323 ANDERSON AVE.STE 500MANHATTAN, KS 66502

ALAN L KLUG VP/FINANCE & COMPLIANCE 0 02323 ANDERSON AVE.STE 500MANHATTAN, KS 66502

DAVID L WEAVER VP/REAL ESTATE & INVESTMENTS 0 02323 ANDERSON AVE.STE 500MANHATTAN, KS 66502

MICHAEL J SMITH VP/DEVELOPMENT 0 02323 ANDERSON AVE.STE 500MANHATTAN, KS 66502

GARY HELLEBUST FORMER PRESIDENT/CEO 0 02323 ANDERSON AVE.STE 500MANHATTAN, KS 66502

GREG LOHRENTZ SR VP FIN & ADMIN/CFO/COO 0 02323 ANDERSON AVE.STE 500MANHATTAN, KS 66502

SHANE G GIESE SR VP DEVELOPMENT 0 02323 ANDERSON AVE.STE 500MANHATTAN, KS 66502

BRENDA GUENTHER CONTROLLER 0 02323 ANDERSON AVE.STE 500MANHATTAN, KS 66502

9263BL K922 5/14/2013 3:55:24 PM V 11-6.5 PAGE 75





CARL ICE (EFF 3/2012) MEMBER/BD OF DIRECTORS 0 02323 ANDERSON AVE.STE 500MANHATTAN, KS 66502

MIKE GOSS (EFF 3/2012) MEMBER/BD OF DIRECTORS 0 02323 ANDERSON AVE.STE 500MANHATTAN, KS 66502

TOTAL COMPENSATION 0

9263BL K922 5/14/2013 3:55:24 PM V 11-6.5 PAGE 76


FEDERAL ELECTIONS

ELECTION TO FORGO THE ENTIRE NET OPERATING LOSS CARRYBACK PERIOD

TAXPAYER INCURRED A NET OPERATING LOSS IN THE TAX YEAR ENDED JUNE 30,2012, AND IS ENTITLED TO A TWO-YEAR CARRYBACK UNDER IRC SEC. 172(B)(1)(A)OF ALL THE LOSS. PURSUANT TO IRC SEC. 172(B)(3), TAXPAYER HEREBY ELECTSTO RELINQUISH THE ENTIRE CARRYBACK PERIOD WITH RESPECT TO ANY REGULAR TAXAND AMT NET OPERATING LOSS.

9263BL K922 5/14/2013 3:55:24 PM V 11-6.5 PAGE 77

Form 926(Rev. December 2011)Department of the Treasury Internal Revenue Service

Return by a U.S. Transferor of Property to a Foreign Corporation

Attach to your income tax return for the year of the transfer or distribution.

OMB No. 1545-0026

Attachment Sequence No. 128

Part I U.S. Transferor Information (see instructions)Name of transferor Identifying number (see instructions)

1 If the transferor was a corporation, complete questions 1a through 1d.a

If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by 5or fewer domestic corporations? . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

b Did the transferor remain in existence after the transfer? . . . . . . . . . . . . . . . . . Yes No

If not, list the controlling shareholder(s) and their identifying number(s):

Controlling shareholder Identifying number

c

If the transferor was a member of an affiliated group filing a consolidated return, was it the parent corporation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

If not, list the name and employer identification number (EIN) of the parent corporation:

Name of parent corporation EIN of parent corporation

d Have basis adjustments under section 367(a)(5) been made? . . . . . . . . . . . . . . . . Yes No

2

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.

a 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? . . . . . . . Yes No

c Is the partner disposing of its entire interest in the partnership? . . . . . . . . . . . . . . . Yes No

d

Is the partner disposing of an interest in a limited partnership that is regularly traded on an established securities market? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

Part II Transferee Foreign Corporation Information (see instructions)3 Name of transferee (foreign corporation) 4 Identifying number, if any

5 Address (including country)

6 Country code of country of incorporation or organization (see instructions)

7 Foreign law characterization (see instructions)

8 Is the transferee foreign corporation a controlled foreign corporation? . . . . . . . . . . . . . Yes No

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 16982D Form 926 (Rev. 12-2011)

THE KANSAS STATE UNIVERSITY FOUNDATION 48-0667209

✔

✔

CF CAPITAL INTERNATIONAL PARTNERS VI 20-8306365

✔

✔

ACHILLERS HOLDINGS 1 SARL 98-0676960

5 RUE GUILLAUME KROLL;L-1682 LUXEMBOURG

LU

CORPORATION✔

Form 926 (Rev. 12-2011) Page 2

Part III Information Regarding Transfer of Property (see instructions)

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

Type of property

(a) Date of transfer

(b) Description of

property

(c) Fair market value on

date of transfer

(d) Cost or other

basis

(e) Gain recognized on

transfer

Cash

Supplemental Information Required To Be Reported (see instructions):

Form 926 (Rev. 12-2011)

04-28-2011 81

03-15-2011 EQUITY INTERESTS 14,330

Form 926 (Rev. 12-2011) Page 3

Part IV Additional Information Regarding Transfer of Property (see instructions)

9 Enter the transferor’s interest in the foreign transferee corporation before and after the transfer:

(a) Before % (b) After %

10 Type of nonrecognition transaction (see instructions)

11 Indicate whether any transfer reported in Part III is subject to any of the following:a Gain recognition under section 904(f)(3) . . . . . . . . . . . . . . . . . . . . . . . Yes No

b Gain recognition under section 904(f)(5)(F) . . . . . . . . . . . . . . . . . . . . . . Yes No

c Recapture under section 1503(d) . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

d Exchange gain under section 987 . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

12 Did this transfer result from a change in the classification of the transferee to that of a foreign corporation? Yes No

13 Indicate whether the transferor was required to recognize income under final and temporary Regulationssections 1.367(a)-4 through 1.367(a)-6 for any of the following:

a Tainted property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

b Depreciation recapture . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

c Branch loss recapture . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

d Any other income recognition provision contained in the above-referenced regulations . . . . . . . Yes No

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 Regulationssection 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 $

16 Was cash the only property transferred? . . . . . . . . . . . . . . . . . . . . . . Yes No

17a Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of thetransaction? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

b If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of thetransaction:

Form 926 (Rev. 12-2011)

0 .001

351

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔




OMB No. 1545-0026








c





2






d









✔

✔

COMMONFUND CAPITAL INTERNATIONAL PARTNERS VI, LP 20-8306365

✔

✔

CAR TRAWLER

THE CHAPEL, MOUNT ST ANNE'S; MILLTOWN, DUBLIN 6, IRELAND

EI

CORPORATION✔

Form 926 (Rev. 12-2011) Page 2





Inventory



Intangible property




Other property

Type of property


(b) Description of

property


date of transfer

(d) Cost or other

basis


transfer

Cash


Form 926 (Rev. 12-2011)

05/06/2011 EQUITY INTERESTS 25,203

Form 926 (Rev. 12-2011) Page 3





















Form 926 (Rev. 12-2011)

0 .01621

351

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔




OMB No. 1545-0026








c





2






d









✔

✔

COMMONFUND GLOBAL DISTRESSED PARTNERS III, LP 26-0133064

✔

✔

CERBERUS INTERNATIONAL II LTD

C/O WALKERS CORPORATE SERVICES LTD; WALKER HOUSE, 87 MARY STREET, GEORGE TOWN, GRAND CAYMAN, CAYMAN ISLANDS

CJ

CORPORATION✔

Form 926 (Rev. 12-2011) Page 2





Inventory



Intangible property




Other property

Type of property


(b) Description of

property


date of transfer

(d) Cost or other

basis


transfer

Cash


Form 926 (Rev. 12-2011)

10/01/2011 PROPERTIES 14,664

Form 926 (Rev. 12-2011) Page 3





















Form 926 (Rev. 12-2011)

.01925 .021

351

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔




OMB No. 1545-0026








c





2






d









✔

✔

COMMONFUND GLOBAL DISTRESSED INVESTORS, LLC 56-2676315

✔

✔

CGDI CAYMAN MASTER FUND LTD 75-3251083

WALKER HOUSE, 87 MARY STREET, GEORGETOWN CJ KY 1-9002

CJ

CORPORATION✔

Form 926 (Rev. 12-2011) Page 2





Inventory



Intangible property




Other property

Type of property


(b) Description of

property


date of transfer

(d) Cost or other

basis


transfer

Cash


Form 926 (Rev. 12-2011)

VARIOUS 1,653,400

Form 926 (Rev. 12-2011) Page 3





















Form 926 (Rev. 12-2011)

3.349632 3.349632

351

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔




OMB No. 1545-0026








c





2






d









✔

✔


✔

✔

DANUBE INVESTMENTS SARL

20 AVENUE MONTEREY L-2163 LUXEMBOURG

LU

CORPORATION✔

Form 926 (Rev. 12-2011) Page 2





Inventory



Intangible property




Other property

Type of property


(b) Description of

property


date of transfer

(d) Cost or other

basis


transfer

Cash


Form 926 (Rev. 12-2011)


Form 926 (Rev. 12-2011) Page 3





















Form 926 (Rev. 12-2011)

0 .00252

351

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔




OMB No. 1545-0026








c





2






d









✔

✔


✔

✔

DARWIN HOLDINGS SARL

20 AVENUE MONTEREY L-2163 LUXEMBOURG

LU

CORPORATION✔

Form 926 (Rev. 12-2011) Page 2





Inventory



Intangible property




Other property

Type of property


(b) Description of

property


date of transfer

(d) Cost or other

basis


transfer

Cash


Form 926 (Rev. 12-2011)


Form 926 (Rev. 12-2011) Page 3





















Form 926 (Rev. 12-2011)

0 .00252

351

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔




OMB No. 1545-0026








c





2






d









✔

✔


✔

✔

FOURTH HOSITALITY

90 LONG ACRE;LONDON WC2E 9RA, U.K.

UK

CORPORATION✔

Form 926 (Rev. 12-2011) Page 2





Inventory



Intangible property




Other property

Type of property


(b) Description of

property


date of transfer

(d) Cost or other

basis


transfer

Cash


Form 926 (Rev. 12-2011)

03-17-2011 EQUITY INTERESTS 11,175

Form 926 (Rev. 12-2011) Page 3





















Form 926 (Rev. 12-2011)

0 .01699

351

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔




OMB No. 1545-0026








c





2






d









✔

✔


✔

✔

HCI HOLDINGS SARL

20 AVENUE MONTEREY;L-2163 LUXEMBOURG

LU

CORPORATION✔

Form 926 (Rev. 12-2011) Page 2





Inventory



Intangible property




Other property

Type of property


(b) Description of

property


date of transfer

(d) Cost or other

basis


transfer

Cash


Form 926 (Rev. 12-2011)


Form 926 (Rev. 12-2011) Page 3





















Form 926 (Rev. 12-2011)

0 .00252

351

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔




OMB No. 1545-0026








c





2






d









✔

✔

✔

✔

INDUS JAPAN FUND, LTD

C/O GOLDMAN SACHS(CAYMAN)TRUST, LIMITED, GARDENIA CT, STE 3307, PO BOX 896, GRAND CAYMAN KY1-1103, CAYMAN ISLANDS

CJ

CORPORATION✔

Form 926 (Rev. 12-2011) Page 2





Inventory



Intangible property




Other property

Type of property


(b) Description of

property


date of transfer

(d) Cost or other

basis


transfer

Cash


Form 926 (Rev. 12-2011)

08/31/2011 525000

Form 926 (Rev. 12-2011) Page 3





















Form 926 (Rev. 12-2011)

<10. <10.

351

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔




OMB No. 1545-0026








c





2






d









✔

✔

COMMONFUND GLOBAL DISTRESSED PARTNERS III, LP 26-0133064

✔

✔

KPS SPECIAL SITUATIONS FUND III, LTD 98-0541768

C/O WALKERS SPV LIMITED; WALKER HOUSE, 87 MARY STREET, GEORGE TOWN, GRAND CAYMAN, CAYMAN ISLANDS

CJ

CORPORATION✔

Form 926 (Rev. 12-2011) Page 2





Inventory



Intangible property




Other property

Type of property


(b) Description of

property


date of transfer

(d) Cost or other

basis


transfer

Cash


Form 926 (Rev. 12-2011)

VARIOUS 107,190

Form 926 (Rev. 12-2011) Page 3





















Form 926 (Rev. 12-2011)

.02275 .02275

351

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔




OMB No. 1545-0026








c





2






d









✔

✔

✔

✔

MATTERHORN OFFSHORE FUND, LTD

C/O CITCO FUND SERVICES (CURACAO) N.V.;KAYA, FLAMBOYAN 9;P.O. BOX 4774;CURACOA, NETHERLANDS ANTILLES

BI

CORPORATION✔

Form 926 (Rev. 12-2011) Page 2





Inventory



Intangible property




Other property

Type of property


(b) Description of

property


date of transfer

(d) Cost or other

basis


transfer

Cash


Form 926 (Rev. 12-2011)

03/30/2012 165,053

Form 926 (Rev. 12-2011) Page 3





















Form 926 (Rev. 12-2011)

<10. <10.

351

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔




OMB No. 1545-0026








c





2






d









✔

✔


✔

✔

NORDIC CAPITAL VII ALPHA, L.P. 98-0568124

26 ESPLANADE; ST. HELIER, JERSEY J3 2 3QA

JE

LIMITED PARTNERSHIP✔

Form 926 (Rev. 12-2011) Page 2





Inventory



Intangible property




Other property

Type of property


(b) Description of

property


date of transfer

(d) Cost or other

basis


transfer

Cash


Form 926 (Rev. 12-2011)

VARIOUS EQUITY INTERESTS 52,847

Form 926 (Rev. 12-2011) Page 3





















Form 926 (Rev. 12-2011)

0 .01218

351

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔




OMB No. 1545-0026








c





2






d









✔

✔

COMMONFUND CAPITAL INTERNATIONAL PARTNERS V, LP 16-1720038

✔

✔

P4 SUB CONTINUING L.P. 1 98-0605573

P.O. BOX 255, TRAFALGAR COURT, LES BANQUES, ST. PETER PORT, GUERNSEY GY1 3QL

GK

LIMITED PARTNERSHIP✔

Form 926 (Rev. 12-2011) Page 2





Inventory



Intangible property




Other property

Type of property


(b) Description of

property


date of transfer

(d) Cost or other

basis


transfer

Cash


Form 926 (Rev. 12-2011)


Form 926 (Rev. 12-2011) Page 3





















Form 926 (Rev. 12-2011)

.01466 .01466

351

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔




OMB No. 1545-0026








c





2






d









✔

✔

COMMONFUND MULTI-STRATEGY GLOBAL HEDGED PARTNERS LLC 06-1573849

✔

✔

PASSPORT OFFSHORE LTD. GHP - G1 IV STANDARD NEW IS 94-3368567

30 HOTALING PLACE STE 300. SAN FRANCISCO, CA 94111

??

CORPORATION✔

Form 926 (Rev. 12-2011) Page 2





Inventory



Intangible property




Other property

Type of property


(b) Description of

property


date of transfer

(d) Cost or other

basis


transfer

Cash


Form 926 (Rev. 12-2011)

05/01/2011 147,944

Form 926 (Rev. 12-2011) Page 3





















Form 926 (Rev. 12-2011)

.0 .01644

351

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔




OMB No. 1545-0026








c





2






d









✔

✔


✔

✔

REED & MACKAY

25, FAMINGDON ROAD;LONDON EC4A 4AF, U.K.

UK

CORPORATION✔

Form 926 (Rev. 12-2011) Page 2





Inventory



Intangible property




Other property

Type of property


(b) Description of

property


date of transfer

(d) Cost or other

basis


transfer

Cash


Form 926 (Rev. 12-2011)


Form 926 (Rev. 12-2011) Page 3





















Form 926 (Rev. 12-2011)

0 .01309

351

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔




OMB No. 1545-0026








c





2






d









✔

✔

COMMONFUND MULTI-STRATEGY GLOBAL HEDGED PARTNERS LLC 06-1573849

✔

✔

SCOUT CAPITAL FUND LTD

89 NEXUS WAY, CAMANA BAY, GRAND CAYMAN KY1-9007, CAYMAN ISLANDS

CJ

CORPORATION✔

Form 926 (Rev. 12-2011) Page 2





Inventory



Intangible property




Other property

Type of property


(b) Description of

property


date of transfer

(d) Cost or other

basis


transfer

Cash


Form 926 (Rev. 12-2011)

06/01/2011 144,593

Form 926 (Rev. 12-2011) Page 3





















Form 926 (Rev. 12-2011)

.0 .00693

351

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔




OMB No. 1545-0026








c





2






d









✔

✔


✔

✔

STEWART PLASTICS

CADDICK ROAD, KNOWSLEY BUSINESS PARK; PRESCOT L34 9HP, U.K.

UK

CORPORATION✔

Form 926 (Rev. 12-2011) Page 2





Inventory



Intangible property




Other property

Type of property


(b) Description of

property


date of transfer

(d) Cost or other

basis


transfer

Cash


Form 926 (Rev. 12-2011)

06/14/2011 EQUITY INTERESTS 6,27311/03/2011 EQUITY INTERESTS 1,698

Form 926 (Rev. 12-2011) Page 3





















Form 926 (Rev. 12-2011)

0 .0181

351

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔




OMB No. 1545-0026








c





2






d









✔

✔


✔

✔

TJ HUGHES LIMITED

C/O ERNST & YOUNG LLP 100 BARBIROLLI SQUARE; MANCHESTER, M2 3EY

UK

CORPORATION✔

Form 926 (Rev. 12-2011) Page 2





Inventory



Intangible property




Other property

Type of property


(b) Description of

property


date of transfer

(d) Cost or other

basis


transfer

Cash


Form 926 (Rev. 12-2011)


Form 926 (Rev. 12-2011) Page 3





















Form 926 (Rev. 12-2011)

0 <10

351

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔




OMB No. 1545-0026








c





2






d









✔

✔


✔

✔

VENINI INVESTMENTS SARL

20 AVENUE MONTEREY; L-2163 LUXEMBOURG

LU

CORPORATION✔

Form 926 (Rev. 12-2011) Page 2





Inventory



Intangible property




Other property

Type of property


(b) Description of

property


date of transfer

(d) Cost or other

basis


transfer

Cash


Form 926 (Rev. 12-2011)


Form 926 (Rev. 12-2011) Page 3





















Form 926 (Rev. 12-2011)

0 .005

351

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔




OMB No. 1545-0026








c





2






d









✔

✔


✔

✔

WIRELESS LOGIC

GROSVENOR HOUSE, HORSESHOE CRESCENT; BEACONSFIELD HP9 1LJ, U.K.

UK

CORPORATION✔

Form 926 (Rev. 12-2011) Page 2





Inventory



Intangible property




Other property

Type of property


(b) Description of

property


date of transfer

(d) Cost or other

basis


transfer

Cash


Form 926 (Rev. 12-2011)

06/12/2011 EQUITY INTERESTS 18,55808/26/2011 EQUITY INTERESTS 1,061

Form 926 (Rev. 12-2011) Page 3





















Form 926 (Rev. 12-2011)

0 .011777

351

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

Documents

990-T Exempt Organization Business Income Tax Return À¾µµ … 2012-KSU... · 2013-06-11 · OMB No. 1545-0687 Exempt Organization Business Income Tax Return (and proxy tax under