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    <IRS990ScheduleB documentId="RetDoc1" />
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      <CompBsdNetEarnsRltdOrgsInd>false</CompBsdNetEarnsRltdOrgsInd>
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        <PersonNm>JEROME TAYLOR</PersonNm>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>JOSEPH COON</PersonNm>
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      <RltdOrgOfficerTrstKeyEmplGrp>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>ANDREW MILLS</PersonNm>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>KRISTEN DE PENA</PersonNm>
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        <Desc>ONLINE ADVERT</Desc>
        <ContributionCnt>1</ContributionCnt>
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        <MethodOfDeterminingRevenuesTxt>VALUE PER DONOR</MethodOfDeterminingRevenuesTxt>
      </OtherNonCashContriTableGrp>
      <AnyPropertyThatMustBeHeldInd>false</AnyPropertyThatMustBeHeldInd>
      <ReviewProcessUnusualNCGiftsInd>false</ReviewProcessUnusualNCGiftsInd>
      <ThirdPartiesUsedInd>false</ThirdPartiesUsedInd>
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    <IRS990ScheduleO documentId="RetDoc8">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>ESTABLISHED IN 2014, THE NISKANEN CENTER IS A 501(C)(3) THINK TANK THAT WORKS TO CHANGE PUBLIC POLICY THROUGHT DIRECT ENGAGEMENT IN THE POLICYMAKING PROCESS: DEVELOPING AND PROMOTING PROPOSALS TO LEGISLATIVE AND EXECUTIVE BRANCH POLICYMAKERS, BUILDING COALITIONS TO FACILIATE JOINT ACTION, AND MARSHALING THE MOST CONVINCING ARGUMENTS IN SUPPORT OF OUR AGENDA.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4A</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPANDS THE LIBERTY OF AMERICANS BY ALLOWING THEM TO ASSOCIATE FREELY WITH PEOPLE FROM OTHER NATIONS. THIS PHILOSOPHICAL PERSPECTIVE ANIMATES THE CENTER'S EFFORTS TO MAKE LEGAL IMMIGRATION EASIER FOR PEACEFUL IMMIGRANTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FINANCIAL AND ACCOUNTING TASKS ARE PERFORMED BY CETERUS, INC.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD APPROVAL AT ANNUAL BOARD OF DIRECTORS' MEETING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD. DOCUMENTATION OF APPROVAL IS INCLUDED IN THE BOARD MINUTES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD. DOCUMENTATION OF APPROVAL IS INCLUDED IN THE BOARD MINUTES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc9">
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          <CityNm>WASHINGTON</CityNm>
          <StateAbbreviationCd>DC</StateAbbreviationCd>
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        </USAddress>
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      <LoansOrGuaranteesFromOthOrgInd>false</LoansOrGuaranteesFromOthOrgInd>
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      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
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    <AveragingAttachment documentId="RetDoc2">
      <ExplanationTxt>THERE WERE NO LOBBYING EXPENSES IN 2014</ExplanationTxt>
    </AveragingAttachment>
  </ReturnData>
</Return>