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ADISH AND ASHA JAIN FOUNDATION INC: Form 990PF, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
ADISH AND ASHA JAIN FOUNDATION INC (EIN 47-1833801)
Tax period
2017-01-01 to 2017-12-31
Filed
2018-05-08
IRS object ID
201811289349100646
Schema version
2017v2.2
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2018-05-08T09:44:58-07:00ReturnTs
Tax Period End2017-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN061442302PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Chokshi Mund & Raczkowski PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line135 Cold Spring Road Suite 424AddressLine1Txt
CityRocky HillCityNm
State AbbreviationCTStateAbbreviationCd
ZIP060673164ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2017-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN471833801EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ADISH AND ASHA JAIN FOUNDATION INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlADISBusinessNameControlTxt
Phone8606338853PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line150 GREENSWOOD PLACEAddressLine1Txt
CitySOUTH GLASTONBURYCityNm
State AbbreviationCTStateAbbreviationCd
ZIP06073ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonADISH JAINPersonNm
Person TitlePresidentPersonTitleTxt
Phone8606338853PhoneNum
Signature2018-05-08SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJames D RaczkowskiPreparerPersonNm
PTINP00183396PTIN
Phone8605632854PhoneNum
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$1,158,815FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$425,250ContriRcvdRevAndExpnssAmt
Dividends Rev And Expnss$20,942DividendsRevAndExpnssAmt
Dividends Net Invst Incm$20,942DividendsNetInvstIncmAmt
Dividends Adj Net Incm$20,942DividendsAdjNetIncmAmt
Total Rev And Expnss$446,192TotalRevAndExpnssAmt
Total Net Invst Incm$20,942TotalNetInvstIncmAmt
Total Adj Net Incm$20,942TotalAdjNetIncmAmt
Legal Fees Rev And Expnss$50LegalFeesRevAndExpnssAmt
Legal Fees Dsbrs Chrtbl$50LegalFeesDsbrsChrtblAmt
Accounting Fees Rev And Expnss$1,825AccountingFeesRevAndExpnssAmt
Accounting Fees Chrtbl Prps$1,825AccountingFeesChrtblPrpsAmt
Taxes Rev And Expnss$456TaxesRevAndExpnssAmt
Taxes Net Invst Incm$456TaxesNetInvstIncmAmt
Other Expenses Rev And Expnss$981OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl$981OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$3,312TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$456TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$2,856TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$51,401ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$51,401ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$54,713TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$456TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$54,257TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$391,479ExcessRevenueOverExpensesAmt
Net Investment Income$20,486NetInvestmentIncomeAmt
Adjusted Net Income$20,942AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$223,584CashBOYAmt
Cash EOY$140,544CashEOYAmt
Cash EOYFMV$140,544CashEOYFMVAmt
Corporate Stock BOY$440,019CorporateStockBOYAmt
Corporate Stock EOY$914,538CorporateStockEOYAmt
Corporate Stock EOYFMV$1,018,271CorporateStockEOYFMVAmt
Total Assets BOY$663,603TotalAssetsBOYAmt
Total Assets EOY$1,055,082TotalAssetsEOYAmt
Total Assets EOYFMV$1,158,815TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind
Unrestricted BOY$663,603UnrestrictedBOYAmt
Unrestricted EOY$1,055,082UnrestrictedEOYAmt
Tot Net Ast Or Fund Balances BOY$663,603TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$1,055,082TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$663,603TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$1,055,082TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$663,603TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$391,479ExcessRevenueOverExpensesAmt
Subtotal$1,055,082SubtotalAmt
Tot Net Ast Or Fund Balances EOY$1,055,082TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$410InvestmentIncomeExciseTaxAmt
Subtotal$410SubtotalAmt
Tax Based On Investment Income$410TaxBasedOnInvestmentIncomeAmt
Tax Due$410TaxDueAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Form990 T FiledfalseForm990TFiledInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedfalseSection508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateCTOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressADISHANDASHAJAINFOUNDATION.ORGWebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1ADISH JAINBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8606338853PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line150 GREENSWOOD PLACEAddressLine1Txt
CityGLASTONBURYCityNm
State AbbreviationCTStateAbbreviationCd
ZIP060732900ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Acts Fail To Qlfy As ExceptionsfalseActsFailToQlfyAsExceptionsInd
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
Undistributed Income PYfalseUndistributedIncomePYInd
Undistr Incm Sect4942a2 Not AppfalseUndistrIncmSect4942a2NotAppInd
Business HoldingsfalseBusinessHoldingsInd
Excess Business HoldingsfalseExcessBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Transactions Fail To Qlfy As ExcfalseTransactionsFailToQlfyAsExcInd
Maintained Expenditure RspnsfalseMaintainedExpenditureRspnsInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Proceeds Or Net IncomefalseProceedsOrNetIncomeInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
ADISH JAIN
50 GREENSWOOD PLACESOUTH GLASTONBURYCT060732900President5.00$0
ASHA JAIN
50 GREENSWOOD PLACESOUTH GLASTONBURYCT060732900Vice President1.00$0
SAMIR JAIN
39 ORCHARD FARM LANEAVONCT06001Director1.00$0
SAPNA VASISHT
13 KNOTTINGHAM DRIVEVOORHEESNJ08043Director1.00$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$768,851AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$307,743AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$1,076,594TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$1,076,594AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$16,149CashDeemedCharitableAmt
Net Vl Noncharitable Assets$1,060,445NetVlNoncharitableAssetsAmt
Minimum Investment Return$53,022MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$53,022MinimumInvestmentReturnAmt
Tax Based On Investment Income$410TaxBasedOnInvestmentIncomeAmt
Total Tax$410TotalTaxAmt
Distributable Before Adj$52,612DistributableBeforeAdjAmt
Distributable Before Ded$52,612DistributableBeforeDedAmt
Distributable As Adjusted$52,612DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$54,257ExpensesAndContributionsAmt
Qualifying Distributions$54,257QualifyingDistributionsAmt
Adjusted Qualifying Distri$54,257AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$52,612DistributableAsAdjustedAmt
Excess Distribution Cyov Yr2$8,137ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$11,360ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$19,497TotalExcessDistributionCyovAmt
Qualifying Distributions$54,257QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$52,612AppliedToCurrentYearAmt
Remaining Distri From Corpus$1,645RemainingDistriFromCorpusAmt
Total Corpus$21,142TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$21,142ExcessDistriCyovToNextYrAmt
Excess From Year2$8,137ExcessFromYear2Amt
Excess From Year1$11,360ExcessFromYear1Amt
Excess From Current Year$1,645ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerADISH JAINContributingManagerNm
Contributing ManagerASHA JAINContributingManagerNm

Application Submission Info ApplicationSubmissionInfoGrp

FieldValueIRS element (for citing)
Recipient PersonADISH AND ASHA JAIN FOUNDATION INCRecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 4AddressLine1Txt
CityEAST GLASTONBURYCityNm
State AbbreviationCTStateAbbreviationCd
ZIP06025ZIPCd
FieldValueIRS element (for citing)
Recipient Phone8606338853RecipientPhoneNum
Recipient Email AddressADISHANDASHAJAINFOUNDATION.ORGRecipientEmailAddressTxt
Form And Info And MaterialsAN INITIAL APPLICATION IS AVAILABLE ONLINE AT ADISHANDASHAJAINFOUNDATION.ORG.FormAndInfoAndMaterialsTxt
Submission DeadlinesBY SEPTEMBER 30 OF CURRENT ANNUAL YEARSubmissionDeadlinesTxt
Restrictions On AwardsAWARDS WILL GENERALLY BE MADE TO U.S TAX EXEMPT ORGANIZATIONS FOCUSING ON MEDICAL CARE AND EDUCATION IN DEVELOPING COUNTRIES.RestrictionsOnAwardsTxt

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (9 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmtAddress Line1RecipientForeignAddress/AddressLine1TxtCityRecipientForeignAddress/CityNmProvince Or StateRecipientForeignAddress/ProvinceOrStateNmCountryRecipientForeignAddress/CountryCdForeign PostalRecipientForeignAddress/ForeignPostalCd
CT VALLEY HINDU TEMPLE SOCIETY
11 TRAINING HILL RDMIDDLETOWNCT06457NonePCGENERAL OPERATIONS$5,000
EKAL VIDYALAYA FOUNDATION OF USA
1712 HWY 6 SOUTH STE AHOUSTONTX77077NonePCEDUCATION FUNDING$28,700
AKSHAYA PATRA FOUNDATION
NoneNCLUNCH FOR UNDERPRIVILEGED CHILDREN IN INDIA$5,000YESHWANTHPUR INDUSTRIAL SUBURBBENGALURURAJAJINAGAR WARDIN560022
AMERICAN CANCER SOCIETY
250 WILLIAM STREET NWATLANTAGA30303NonePCCANCER RESEARCH$2,500
CREC - ACADEMY OF SCIENCE AND INNOVATION
111 CHARTER OAK AVENUEHARTFORDCT06106NonePCCOLLEGE SCHOLARSHIPS$4,000
BRAHMI JAIN SOCIETY
1884 DORSETSHIRE RDCOLUMBUSOH43229NonePCGENERAL OPERATIONS$1,200
AARP
601 E STREET NWWASHINGTONDC20049NonePCDISASTER RELIEF$500
SEWA INTERNATIONAL
PO BOX 820867HOUSTONTX77282NonePCDISASTER RELIEF$501
CT VALLEY HINDU TEMPLE SOCIETY
11 TRAINING HILL RDMIDDLETOWNCT06457NonePCCOLLEGE SCHOLARSHIPS$4,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$51,401TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$20,942RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$20,942RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$20,942TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Schedule B IRS990ScheduleB

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
General RuleYes (X)GeneralRuleInd

Contributor Information ContributorInformationGrp (2 entries)

ContributorContributorNumAddress Line1ContributorUSAddress/AddressLine1TxtCityContributorUSAddress/CityNmState AbbreviationContributorUSAddress/StateAbbreviationCdZIPContributorUSAddress/ZIPCdTotal ContributionsTotalContributionsAmtPerson ContributionPersonContributionIndNoncash ContributionNoncashContributionInd
ADISH JAIN
150 GREENSWOOD PLACESOUTH GLASTONBURYCT060732900$209,684Yes (X)Yes (X)
ASHA JAIN
250 GREENSWOOD PLACESOUTH GLASTONBURYCT060732900$215,566Yes (X)Yes (X)

Non Cash Property Contribution NonCashPropertyContributionGrp (2 entries)

ContributorContributorNumNoncash PropertyNoncashPropertyDescFair Market ValueFairMarketValueAmtReceivedReceivedDt
1900 SHARES DANAHER$77,1842017-03-10
2694 SHARES CISCO970 SHARES GENERAL ELECTRIC523 SHARES MICROSOFT627 SHARES PROCTOR & GAMBLE112 SHARES$197,3352017-12-31

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryACCOUNTING AND TAXCategoryTxt
Amt$1,825Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$1,825DisbursementsCharitablePrpsAmt

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp (14 entries)

StockStockNmEOY Book ValueEOYBookValueAmtEOYFMVEOYFMVAmt
5000 FORD$79,275$62,450
906 JOHN DEERE$81,431$141,798
932 AT&T$43,897$36,236
1030 DANAHER$88,310$95,605
65 FORTIVE$1,596$4,703
1276 HERSHEY$142,274$144,839
2284 INTEL$80,420$105,429
694 CISCO$20,848$26,580
970 GENERAL ELECTRIC$30,448$16,927
523 MICROSOFT$32,745$44,737
627 PROCTOR AND GAMBLE$52,568$57,609
112 RAYTHEON$16,312$21,039
1071 UNILEVER$44,414$60,319
PAPURUS CAPITAL PATINA FUND$200,000$200,000

Legal Fees Schedule LegalFeesSchedule

Legal Fees LegalFeesGrp

FieldValueIRS element (for citing)
CategoryGENERAL BUSINESS AND ORGANIZATIONALCategoryTxt
Legal Fees$50LegalFeesAmt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$50DisbursementsCharitablePrpsAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (5 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
ADVERTISING$13$13
LICENSES, FEES & REGISTRATIONS$398$398
MEETING$139$139
OUTSIDE SERVICES$81$81
TRAVEL$350$350

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxtAmtAmtNet Investment IncomeNetInvestmentIncomeAmt
FOREIGN TAXES$252$252
SECTION 4940 EXCISE TAXES$204$204

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