2015-05-14T13:39:28-05:00 2014-12-31 BDO USA LLP 7101 WISCONSIN AVE SUITE 800 BETHESDA MD 208144827 990 2014-01-01 521231983 Aga Khan Foundation USA % NOORDIN MOLOO CFO AGAK 2022932537 1825 K Street NW Suite 901 Washington DC 20006 NOORDIN MOLOO CFO 2022932537 2015-05-14 true Joyce Underwood P00022361 2022932537 2014 2016-02-25 16:41:14Z Noordin Moloo Same as C above Washington DC 20006 44768383 false X www.akdn.org AND partnershipsinaction.org X 1981 DC See Schedule O 10 10 51 2000 0 38267393 43750134 0 0 84932 71687 -1299842 -1251621 37052483 42570200 27671214 31817223 0 0 2723878 2912953 0 0 226882 3215890 5590078 33610982 40320254 3441501 2249946 159676377 167673203 3809755 9425251 155866622 158247952 X See Schedule O false false 2210869 2210869 EDUCATION FOR MARGINALIZED CHILDREN IN KENYA (EMACK). OBJECTIVES: TO ENSURE EQUITABLE ACCESS TO QUALITY BASIC EDUCATION FOR MARGINALIZED CHILDREN IN THE COAST AND NORTH EASTERN PROVINCESS OF KENYA. EMACK EMPLOYS A STRATEGY THAT STRENGTHENS THE ENTIRE SCHOOL COMMUNITY TO CREATE A PRIMARY SCHOOL LEARNING ENVIRONMENT IN WHICH PARENTS SUPPORT, CHILDREN ENJOY, AND TEACHERS FACILITATE QUALITY EDUCATION. IN THE NORTH EASTERN PROVINCE IN PARTICULAR, EMACK INDENTIFIES AND ADDRESSESS THE UNIQUE EDUCATIONAL NEEDS OF CHILDREN FROM PASTORALIST COMMUNITIES. 4082740 4082740 MULTI-INPUT AREA DEVELOPMENT GLOBAL DEVELOPMENT ALLIANCE (MIAD GDA). OBJECTIVES: (1) TO IMPROVE QUALITY OF LIFE FOR RESIDENTS OF AFGHANISTAN'S BADAKHSHAN PROVINCE INCLUDING THEIR SOCIAL AND ECONOMIC STATUS; (2) TO ESTABLISH A MODEL FOR A SUSTAINABLE, REPLICABLE FINANCING MECHANISM FOR BOTH REGIONAL SOCIAL AND ECONOMIC DEVELOPMENT. QUALITY OF LIFE WILL BE IMPROVED THROUGH SOCIAL DEVELOPMENT ACTIVITIES WITHIN HEALTH, EDUCATION, RURAL LIVELIHOODS, AND SUB-NATIONAL GOVERNANCE IMPLEMENTED WITHIN BADAKHSHAN. AFTER FIVE TO TEN YEARS, INVESTMENTS INTO ECONOMIC DRIVERS WITHIN AFGHANISTAN AND CENTRAL ASIA WILL GENERATE REVENUES TO FUEL SOCIAL DEVELOPMENT BEYOND THE MIAD GDA'S PROGRAM LIFE. 3995790 3995790 FOOD FOR THE PROGRESS IN MALI: THE PROJECT WILL INCREASE AGRICULTURAL PRODUCTIVITY BY DEVELOPING NEW RICE AND GARDEN PLOTS, WHILE REHABILITATING CURRENT PLOTS. THE PROJECT WILL ALSO TRAIN PRODUCERS IN IMPROVED AGRICULTURAL TECHNIQUES, AND BUILD BUSINESS MANAGEMENT CAPACITY. AKF HAS CREATED AND/OR BUILT THE CAPACTIY OF VILLAGE ORGANIZATIONS, COOPERATIVES, AND COMMUNITY BASED SAVINGS GROUP IN MANAGEMENT, GROUP SELLING, RESOURCE MOBILIZATION, AND GOOD GOVERNANCE. THE PROJECT ALSO INTEGRATES FUNCTIONAL LITERACY TRAINING INTO ITS CAPACITY BUILDING ACTIVITIES. THE PROJECT WILL ALSO EXPAND TRADE OF AGRICULTURAL PRODUCTS BY TRAINING FARMERS IN POST-HARVEST TECHNIQUES; STRENGTHENING CEREAL VALUE CHAINS; CREATING MARKET LINKAGES; AND PROVIDING MICROFINANCE SERVICES. 23581817 21527824 33871216 true true false false false false false false false false true true false false false true true false false false true true false false true false false true true true false false false false false false false false true false false false false true false false false true 14 0 true 51 true false false false false false true true false false false false X 10 10 true false false false false false false true true false false true true true true true true true true false X X NOORDIN MOLOO CFO 2022932537 1825 K STREET NW NO 901 Washington DC 20006 HIS HIGHNESS SHAH KARIM AL-HUSSEINI AGA KHAN, CHAIRMAN 1.0 0.0 X 0 0 0 PRINCE AMYN AGA KHAN DIRECTOR 1.0 0.0 X 0 0 0 MAITRE ANDRE ARDOIN DIRECTOR 1.0 0.0 X 0 0 0 GUILLAME DE SPOELBERCH DIRECTOR 1.0 0.0 X 0 0 0 MOHAMED ASHRAF RAMJI SECRETARY/TREASURER 5.0 0.0 X X 0 0 0 AZIZ VALLIANI CHAIRMAN NATIONAL COMMITTEE 5.0 0.0 X 0 0 0 JEHAN VELJI MEMBER, NATIONAL COMMITTEE 1.0 0.0 X 0 0 0 SULTANA MANGALJI MEMBER, NATIONAL COMMITTEE 1.0 0.0 X 0 0 0 ZAMILA KARIMI MEMBER, NATIONAL COMMITTEE 1.0 0.0 X 0 0 0 ALNOOR SHIVJI MEMBER, NATIONAL COMMITTEE 1.0 0.0 X 0 0 0 MIRZA JAHANI CHIEF EXECUTIVE OFFICER 40.0 0.0 X 264197 0 49016 NOORDIN MOLOO CHIEF FINANCIAL OFFICER 40.0 0.0 X 150841 0 20876 FREDERICK KELLETT DIRECTOR OF PROGRAMS 40.0 0.0 X 150770 0 20016 KARIM JUMA ASSOC. DIR-DONOR SERVICES 40.0 0.0 X 104989 0 18808 GERALDINE SIOLA DIRECTOR OF COMMUNICATIONS 40.0 0.0 X 135643 0 20044 806440 0 128760 5 false true false 0 9786357 3216393 16547228 14200156 4522009 43750134 0 77075 77075 0 0 0 0 0 1387352 1392740 -5388 -5388 -5388 201481 9786357 805443 -603962 -603962 0 0 PREMIUMS NET CSV-ANNUITIES 900099 -647659 -647659 -647659 42570200 -1179934 579065 579065 165744 165744 31072414 31072414 0 277411 277411 0 2175370 116458 2058912 31794 5000 26794 262885 10270 252615 165493 890 164603 189642 181642 8000 20018 20018 105712 39750 65962 0 0 0 0 253547 96288 157259 251527 847 211632 39048 51617 1050 40639 9928 0 335793 327619 8174 252474 97306 142695 12473 0 53779 5727 48052 0 0 1386434 1349928 36506 7264 7264 DOUBTFUL PLEDGE EXPENSE 160277 160277 TAXES AND LICENSES 2521994 2521994 COST ALLOCATION 245125 -245125 40320254 33871216 6222156 226882 1000 1000 49961961 49998824 17478462 17622769 23478 0 0 0 0 0 0 3750000 0 0 0 0 94045757 17462955 75073668 76582802 0 0 15177523 17115606 0 0 0 0 1960285 2602202 159676377 167673203 419576 2735621 2498634 4118308 841332 2571322 0 0 0 0 0 0 0 0 0 0 50213 0 3809755 9425251 X 139296388 141635306 16570234 16612646 0 0 155866622 158247952 159676377 167673203 2249946 131384 X X false true X true true true X 28083631 31523694 38785378 38031331 43750134 180174168 0 0 28083631 31523694 38785378 38031331 43750134 180174168 17943723 162230445 199722 -515995 103039 88516 77075 -47643 0 8848 28962 315607 276898 201481 831796 180958321 0.89651 0.89230 X SCHEDULE A, PART II, LINE 10 EXPLANATION FOR OTHER INCOME: RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 60673676 60673676 32597580 17137130 15460450 255582 255582 41024 32415 8609 477895 37828 440067 76582802 CSV OF LIFE INSURANCE POLICIES 14128831 F 10,504 SHS EQUITY INVESTMENTS 2986775 F 17115606 0 0 X 43305545 131384 131384 43174161 -603961 -603961 42570200 40924215 603961 603961 40320254 40320254 Other Amounts included in financials not in the return PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES -603,961. Other Amounts included on return not in financials PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES 603,961. PART X, LINE 2 THE FOUNDATION HAS ADOPTED ASC 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. UNDER ASC 740-10, THE FOUNDATION MUST RECOGNIZE THE TAX BENEFIT ASSOCIATED WITH TAX POSITIONS TAKEN FOR TAX RETURN PURPOSES WHEN IT IS MORE-LIKELY-THAN-NOT THAT THE POSITION WILL BE SUSTAINED. THE FOUNDATION DOES NOT BELIEVE THERE ARE ANY UNRECOGNIZED TAX BENEFITS THAT WILL NEED TO BE RECORDED. FOR THE YEARS ENDED DECEMBER 31, 2014 AND 2013, RESPECTIVELY, THERE WERE NO INTEREST OR PENALTIES RECORDED OR INCLUDED IN TEH STATEMENTS OF ACTIVITIES. THE FOUNDATION IS STILL OPEN TO EXAMINATION BY TAXING AUTHORITIES FROM 2011 FORWARD. true Sub-Saharan Africa Grantmaking CIVIL SOCIETY 8052 Europe (Including Iceland and Greenland) Grantmaking Education 3043893 Russia and the Newly Independent States Grantmaking CIVIL SOCIETY 486746 South Asia Grantmaking CIVIL SOCIETY 2450643 South Asia Grantmaking RURAL DEVELOPMENT 1560054 South Asia Grantmaking DISASTER RESPONSE 938887 South Asia Grantmaking EDUCATION 158949 South Asia Grantmaking MULTI INPUT 4250276 Sub-Saharan Africa Grantmaking Education 3258283 Sub-Saharan Africa Grantmaking HEALTH 50724 Sub-Saharan Africa Grantmaking MICRO FINANCE 178097 Sub-Saharan Africa Grantmaking RESEARCH 88063 Sub-Saharan Africa Grantmaking RURAL DEVELOPMENT 6733598 South Asia Grantmaking HEALTH 90209 Europe (Including Iceland and Greenland) Grantmaking HEALTH 697664 Europe (Including Iceland and Greenland) Grantmaking INSTITUTION SUPPORT 3758976 Middle East and North Africa Grantmaking EDUCATION 44566 Middle East and North Africa Grantmaking MICRO FINANCE 112856 Russia and the Newly Independent States Grantmaking EDUCATION 1162716 Russia and the Newly Independent States Grantmaking RURAL DEVELOPMENT 2242721 North America Grantmaking INSTITUTION SUPPORT 387369 North America Grantmaking CIVIL SOCIETY 199726 North America Grantmaking EDUCATION 165744 North America Grantmaking RESEARCH 207351 South Asia Investments 2986775 27797680 7465258 35262938 Europe (Including Iceland and Greenland) EDUCATION 3043893 WIRE TRANSFE Europe (Including Iceland and Greenland) HEALTH 697664 WIRE TRANSFE Europe (Including Iceland and Greenland) INSTITUTION SUPPORT 3758976 WIRE TRANSFE Middle East and North Africa EDUCATION 44566 WIRE TRANSFE Middle East and North Africa MICRO FINANCE 112856 WIRE TRANSFE Russia and the Newly Independent States CIVIL SOCIETY 486746 WIRE TRANSFE Russia and the Newly Independent States EDUCATION 1162716 WIRE TRANSFE Russia and the Newly Independent States Rural Development 2242721 WIRE TRANSFE South Asia CIVIL SOCIETY 2450643 WIRE TRANSFE South Asia RURAL DEVELOPMENT 1560054 WIRE TRANSFE South Asia DISASTER RESPONSE 938887 WIRE TRANSFE South Asia EDUCATION 158949 WIRE TRANSFE South Asia MULTI INPUT 4250276 WIRE TRANSFE South Asia HEALTH 90209 WIRE TRANSFE Sub-Saharan Africa CIVIL SOCIETY 8052 WIRE TRANSFE Sub-Saharan Africa EDUCATION 3258283 WIRE TRANSFE Sub-Saharan Africa HEALTH 50274 WIRE TRANSFE Sub-Saharan Africa MICRO FINANCE 178097 WIRE TRANSFE Sub-Saharan Africa 88063 WIRE TRANSFE Sub-Saharan Africa RURAL DEVELOPMENT 6733598 WIRE TRANSFE 22 0 false false true false false false Part I, Line 2: AKF U.S.A. HAS THE FOLLOWING PROCEDURES IN PLACE FOR MONITORING THE USE OF GRANT FUNDS OUTSIDE THE UNITED STATES: - GRANT AGREEMENTS AND MEMORANDUMS OF UNDERSTANDING ARE SIGNED WITH ALL IMPLEMENTING PARTNERS IN THE FIELD OUTLINING THEIR OBLIGATIONS AND RESPONSIBILITIES VIS-A-VIS USE OF GRANTED U.S. GOVERNMENT AND/OR PRIVATE FOUNDATION FUNDS; - IMPLEMENTING PARTNERS SUBMIT AT A MINIMUM, QUARTERLY FINANCIAL AND NARRATIVE REPORTS. THESE REPORTS ARE ANALYZED AT THE AKF U.S.A. OFFICE FOR INTERNAL DESCREPANCIES AND FOR ANY DISALLOWABLE SPENDING OR ACTIVITES; - RESPONSIBLE OFFICERS FROM AKF U.S.A. VISIT IMPLEMENTING PARTNERS IN THE FIELD TO ENGAGE ON GRANT COMPLIANCE. THE FREQUENCY OR TIMING OF THESE VISITS IS DETERMINED BY THE NATURE OF A PARTICULAR GRANT AND THE INTERNAL MONITORING CAPACITIES OF A PARTICULAR IMPLEMENTING PARTNER. PART I, LINE 3 EXPLANATION: METHOD USED TO ACCOUNT FOR EXPENDITURES IS ACCRUAL BASIS. ACTION WALK 8726888 8726888 154082 402842 ACTION GOLF 1260950 1059469 201481 201481 47038 0 9987838 9786357 201481 355563 449880 805443 -603962 true HH PRINCE AGA KHAN SHIA IMAMI ISMAILI COUNCIL 1700 FIRST COLONY SUGAR LAND TX 77479 061204397 362369 see IV SYNERGOS 51 MADISON AVE NEW YORK NY 10010 133392006 501(C)(3) 122334 CIVIL SOCIETY AMERICAN ABROAD MEDIA 1701 PENNSYLVANIA AVE WASHINGTON DC 20006 010579796 75000 CIVIL SOCIETY MANAGEMENT SYSTEM INTL 600 WATER ST WASHINGTON DC 20024 521215041 19362 CIVIL SOCIETY 1 3 AKF USA INTERNSHIP PROGRAM 5 165744 Part I Description of Procedure for Monitoring Use of Funds PART I, LINE 2: AKF U.S.A. HAS IN PLACE THE FOLLOWING PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS IN THE UNITED STATES: - GRANT AGREEMENTS ARE SIGNED WITH ALL IMPLEMENTING PARTNERS IN THE FIELD OUTLINING THEIR RESPONSIBILITIES AND OBLIGATIONS. - IMPLEMENTING PARTNERS SUBMIT, AT A MINIMUM QUARTERLY FINANCIAL AND NARRATIVE REPORTS. THESE REPORTS ARE ANALYZED AT THE AKF U.S.A. OFFICE FOR INTERNAL DESCREPANCIES AND FOR ANY DISALLOWABLE SPENDING OR ACTIVITIES. Part II, line 1, column (h) INSTITUTIONAL SUPPORT - QUALITY OF LIFE X X true true X X X X false false false false false false false false false MIRZA JAHANI CHIEF EXECUTIVE OFFICER 239537 0 0 0 24660 0 19333 0 29683 0 313213 0 0 0 NOORDIN MOLOO CHIEF FINANCIAL OFFICER 150841 0 0 0 0 0 12925 0 7951 0 171717 0 0 0 FREDERICK KELLETT DIRECTOR OF PROGRAMS 150770 0 0 0 0 0 12120 0 7896 0 170786 0 0 0 GERALDINE SIOLA DIRECTOR OF COMMUNICATIONS 135643 0 0 0 0 0 6340 0 13704 0 155687 0 0 0 Part I, line 1a: THE CEO receives monthly housing and parking allowanceS (with payroll) and also gets reimbursement for an executive club membership. X 5 1396377 FAIR MARKET VALUE X 1 2506374 FAIR MARKET VALUE X 1 440067 FAIR MARKET VALUE X other 1 179191 FAIR MARKET VALUE false true true SCHEDULE M, LINE 32B IN ACCORDANCE WITH THE USDA GRANT AGREEMENT, THE ORGANIZATION USED THE SERVICES OF ACDI/VOCA TO MONETIZE THE DONATED food inventory IN ORDER TO GENERATE CASH PROCEEDS (MONETIZATION PROCEEDS) TO FINANCE PROGRAM COSTS. Form 990, Part I, Line 1, Description of Organization Mission: THE AGA KHAN FOUNDATION U.S.A. IS A PUBLIC, NON-DENOMINATIONAL, PHILANTHROPIC ORGANIZATION ESTABLISHED BY HIS HIGHNESS THE AGA KHAN. IT SEEKS TO PROMOTE SOCIAL DEVELOPMENT, PRIMARILY IN LOW INCOME COUNTRIES OF ASIA & AFRICA BY FUNDING PROGRAMS IN HEALTH, EDUCATION, RURAL DEVELOPMENT, CIVIL SOCIETY STRENGTHENING, AND THE ENVIRONMENT. Form 990, Part III, Line 4d OTHER PROGRAM SERVICES: IN 2014, AKF U.S.A. ACTIVE GRANTS SUPPORTED INTERVENTIONS IN AFGHANISTAN, KENYA, MALI, MOZAMBIQUE, PAKISTAN, EGYPT, TANZANIA, AND TAJIKISTAN. THE DIVERSE PROGRAM PORTFOLIO INCORPORATES MULTI-SECTOR PROGRAMS SUCH AS THE MALI, TAJIKISTAN, AND AFGHANISTAN AREA DEVELOPMENT PROGRAMS, AS WELL AS THE SECTOR SPECIFIC INTERVENTIONS IN EDUCATION (EMACK), HEALTH (CCSP), RURAL DEVELOPMENT AND CIVIL SOCIETY (MIAD). AKF U.S.A. ACTIVELY SUPPORTS HUMAN RESOURCE DEVELOPMENT THROUGH THE INTERN AND SCHOLARSHIP PROGRAMS. ACTIVE AKF U.S.A. GRANTS DIRECTLY BENEFITED OVER 250,000 PEOPLE IN 2014. EXPENSES $23,581,817. INCLUDING GRANTS OF $21,527,824. REVENUE $0. Form 990, Part VI, Section A, line 2: HIS HIGHNESS SHAH KRIM AL-HUSSEINI AGA KHAN AND PRINCE AMYN AGA KHAN ARE BROTHERS. Form 990, Part VI, Section B, line 11: PRIOR TO FILING THE IRS FORM 990 AN ELECTRONIC COPY IS SENT TO BOARD REPRESENTATIVES AND AUDIT/NATIONAL COMMITTEE OF AKF USA FOR REVIEW AND APPROVALS. Form 990, Part VI, Section B, Line 12c: THE BOARD AND MANAGEMENT HAVE THE RESPONSIBILITY OF ADMINISTERING THE AFFAIRS OF AKF U.S.A. HONESTLY AND PRUDENTLY, AND OF EXERCISING THEIR BEST CARE, SKILL AND JUDGEMENT OF THE SOLE BENEFIT OF AKF U.S.A. THOSE PERSONS SHALL EXERCISE THE UPMOST GOOD FAITH IN ALL TRANSACTIONS INVOLVED IN THEIR DUTIES, AND THEY SHALL NOT USE THEIR POSITIONS WITH AKF U.S.A. OR KNOWLEDGE GAINED THERE FOR THEIR PERSONAL BENEFIT. THIS STATEMENT IS DIRECTED NOT ONLY TO DIRECTORS AND OFFICERS, BUT TO ALL EMPLOYEES WHO CAN INFLUENCE THE ACTION OF AKF U.S.A. TRANSACTIONS BETWEEN THE AKF U.S.A. AND VENDORS ARE REGULARLY REVIEWED BY THE CEO AND CFO TO VERIFY THAT NO CONFLICT OF INTEREST HAS TAKEN PLACE INVOLVING ANY OF THE ABOVE MENTIONED PERSONS AND AKF U.S.A. VENDORS. IF A CONFLICT OF INTEREST SHOULD ARISE, THE NATIONAL COMMITTEE WILL DETERMINE WHETHER THE TRANSACTION IS IN THE BEST INTEREST OF AKF U.S.A. THE NATIONAL COMMITTEE SHALL HAVE THE SOLE DISCRETION TO TAKE ACTION AND ADMINISTER THE APPROPRIATE RESOLUTION SHOULD THE TRANSACTIONS BE DEEMED NOT IN THE BEST INTEREST OF AKF U.S.A. Form 990, Part VI, Section B, Line 15: 15a - THE COMPENSATION OF THE CEO IS DETERMINED BY THE HUMAN RESOURCES COMMITTEE OF THE BOARD OF THE AGA KHAN FOUNDATION. THE HUMAN RESOURCES COMMITTEE REVIEWS THE REQUEST FOR INCREASE AS PART OF THE ANNUAL BUDGET SUBMITTED FOR DELIBERATION TO THE BOARD OF THE AGA KHAN FOUNDATION. THE AKF U.S.A. CEO'S COMPENSATION IS COMPARED TO THE COMPENSATION OF THE FELLOW CEO'S EMPLOYED THROUGHOUT THE AGA KHAN DEVELOPMENT NETWORK AND IS APPROVED SUBSEQUENTLY BY THE AKF BOARD. THE APPROVAL IS COMMUNICATED TO THE CFO THROUGH THE CHAIRMAN OF THE NATIONAL COMMITTEE, WHO THEN INITIATES PAYMENT OF THE COMPENSATION. THERE IS NO COMPENSATION TO THE BOARD MEMBERS OF AKF U.S.A. 15b - KEY EMPLOYEE'S SALARY IS DETERMINED BY THE CEO AND IS SUBMITTED TO THE AKF BOARD AS PART OF THE ANNUAL BUDGET OF AKF USA. THE LEVEL OF COMPENSATION IS DETERMINED BY THE CEO FROM THE SALARY SURVEYS OF THE WASHINGTON D.C. AREA FOR SIMILAR POSITIONS AND MARKET PRESSURES. THE AKF BOARD APPROVES THE LEVEL OF COMPENSATION FOR EACH EMPLOYEE, INCLUDING KEY EMPLOYEES. THE APPROVAL IS COMMUNICATED TO THE CEO WHO NOTIFIES THE CFO TO INITIATE PAYMENT OF THE COMPENSATION. Form 990, Part VI, Section C, Line 19: THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE POSTED ON OWN WEBSITE AND ARE AVAILABLE TO THE PUBLIC. Form 990, Part XII, Line 2c There have been no changes during the year in the process for oversight of the audit of the financial statements. AGA KHAN FOUNDATION GENEVA 1-3 AVENUE DE LA PAIX GENEVA SZ 1211 see part VII SZ SEE PT. VII SEE PT. VII NA false false false true false false false false false false false false false false false false false false false false AGA KHAN FOUNDATION GENEVA C 3216393 amt wired Schedule R, Part II Primary Activity - AKF Geneva seeks sustainable solutions to long term problems of poverty, hunger, illiteracy, and ill-health with special emphasis on the needs of rural communities in mountainous coastal and other resource-poor areas. Program priorities are education, health, rural development, civil society, with particular emphasis on gender, the environment, the pluralism and human resource development. Exempt code section: AKF Geneva is tax exempted under Swiss law for charitable organizations. There is no specific code. Public charity status: AKF Geneva is a private foundation recognized as a non-profit charitable organization under the control of the Swiss Foundation Authority.