﻿<?xml version="1.0" encoding="utf-8"?>
<Return returnVersion="2021v4.0" xmlns="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2022-05-15T19:57:33Z</ReturnTs>
    <TaxPeriodEndDt>2021-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2021-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>161241629</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>CLAN MACPHERSON ASSOCIATION UNITED STATES BRANCH</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>CLAN</BusinessNameControlTxt>
      <PhoneNum>3522223006</PhoneNum>
      <USAddress>
        <AddressLine1Txt>506 Camellia St</AddressLine1Txt>
        <CityNm>Belmont</CityNm>
        <StateAbbreviationCd>NC</StateAbbreviationCd>
        <ZIPCd>28012</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Scott W McPherson</PersonNm>
      <PersonTitleTxt>Honorable Treasurer</PersonTitleTxt>
      <PhoneNum>3522223006</PhoneNum>
      <SignatureDt>2022-05-15</SignatureDt>
    </BusinessOfficerGrp>
    <TaxYr>2021</TaxYr>
    <BuildTS>2022-09-23 18:48:47Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="SIMPLE990" documentName="IRS990EZ" referenceDocumentName="IRS990ScheduleO ReasonableCauseExplanation TransfersPersonalBenefitsContractsDeclaration BinaryAttachment">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>www.clan-macpherson.org</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="ScheduleA" referenceDocumentName="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>31677</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>20452</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>10805</MembershipDuesAmt>
      <InvestmentIncomeAmt>420</InvestmentIncomeAmt>
      <TotalRevenueAmt>31677</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>24974</GrantsAndSimilarAmountsPaidAmt>
      <PrintingPublicationsPostageAmt>2777</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>827</OtherExpensesTotalAmt>
      <TotalExpensesAmt>28578</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>3099</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>137271</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>8176</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>148546</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>137271</BOYAmt>
        <EOYAmt>148546</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>137271</BOYAmt>
        <EOYAmt>148546</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>137271</BOYAmt>
        <EOYAmt>148546</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>Promote the history/traditions of Clan Macpherson and ancient Scottish highlander culture</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Donations to Clan Macpherson Museum - funds used for the operation and maintenance of our museum in Scotland. There are usually over 5,000 visitors each year and admission is free. Door donations are accepted, but primary means of support are the contributions from individual members of the Clan Macpherson Association</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>19927</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Distribution to International Association: fund are used to help print and mail 80+ page journal to over 2000 association members in 15 countries world-wide. Any remaining funds are used to offset operating expenses such as stationary, postage, website maintenance, and banking fees</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>5047</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Clan Macpherson Association hosts tents at approximately 60 Scottish fesitivals around the country. In an average year, in excess of 12,000 visitors annually learn more about their Scottish heritage and the history/traditions of our Clan and Scotland.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>210</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>25184</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Robert T McPherson</PersonNm>
        <TitleTxt>Chairman</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Scott W McPherson</PersonNm>
        <TitleTxt>Honorable Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">George McPherson</PersonNm>
        <TitleTxt>Editor of the Urlar</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Kathy Macpherson</PersonNm>
        <TitleTxt>Membership Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd referenceDocumentName="IRS990ScheduleC">false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd referenceDocumentName="IRS990ScheduleN BinaryAttachment">false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd referenceDocumentName="IRS990ScheduleL">false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>Scott W McPherson</PersonNm>
        <USAddress>
          <AddressLine1Txt>506 Camellia St</AddressLine1Txt>
          <CityNm>Belmont</CityNm>
          <StateAbbreviationCd>NC</StateAbbreviationCd>
          <ZIPCd>28012</ZIPCd>
        </USAddress>
        <PhoneNum>3522223006</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd referenceDocumentName="IRS990ScheduleC">false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd referenceDocumentName="IRS990ScheduleC">false</LobbyingActivitiesInd>
      <SchoolOperatingInd referenceDocumentName="IRS990ScheduleE">false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <RelatedOrgSect527OrgInd>false</RelatedOrgSect527OrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <OtherEmployeePaidOver100kCnt>0</OtherEmployeePaidOver100kCnt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="ScheduleA" documentName="IRS990ScheduleA">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <SupportedOrganizationsCnt>0</SupportedOrganizationsCnt>
      <SupportedOrganizationsTotalCnt>0</SupportedOrganizationsTotalCnt>
      <SupportSumAmt>0</SupportSumAmt>
      <OtherSupportSumAmt>0</OtherSupportSumAmt>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>22519</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>21987</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>20173</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>30967</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>31076</CurrentTaxYearAmt>
        <TotalAmt>126722</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>22519</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>21987</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>20173</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>30967</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>31076</CurrentTaxYearAmt>
        <TotalAmt>126722</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <TotalAmt>0</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>126722</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>263</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>284</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>330</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>336</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>420</CurrentTaxYearAmt>
        <TotalAmt>1633</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <Post1975UBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>0</CurrentTaxYearMinus4YearsAmt>
        <TotalAmt>0</TotalAmt>
      </Post1975UBTIGrp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>263</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>284</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>330</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>336</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>420</CurrentTaxYearAmt>
        <TotalAmt>1633</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <NetIncomeFromOtherUBIGrp>
        <TotalAmt>0</TotalAmt>
      </NetIncomeFromOtherUBIGrp>
      <OtherIncome509Grp>
        <TotalAmt>0</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>22782</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>22271</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>20503</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>31303</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>31496</CurrentTaxYearAmt>
        <TotalAmt>128355</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.98730</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.01270</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
      <ThirtyThrPctSuprtTestsPY509Ind>X</ThirtyThrPctSuprtTestsPY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="ScheduleB" documentName="IRS990ScheduleB">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="ScheduleO" documentName="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>$5,047 was distributed to the International Association of Clan Macpherson to partially offset costs to print/mail their journal and for operating expenses. $19,927 was distributed to the Clan Macpherson Museum in Scotland to be used in major repairs to the building and for operating costs</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>$210 was reimbursed to members to partially offset costs of convening a Clan Macpherson tent as Scottish heritage festivals nationwide $209 was paid in processing fees to merchants when accepting membership dues payments via credit card $410 was paid in fees to PayPal for the use of their electronic merchant services, and for refunds on membership fee overpayments</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>The gain of $8,176 reflects the increased value of our Oracle stock during 2021</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>