Form 990-Pf - Return Of Private Foundation - 2010 Page 22
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222010
Federal Supplemental Information
Page 1
DEW Foundation
26-2169255
Receipt of transferred assets from The Dale and Edna Walsh Foundation, EIN:
36-3994121, a private foundation exempt under Section 501(c)(3) and effectively
controlled (within the meaning of Sec. 1.482-1(a)(3)) by the same person or persons
who control the Foundation.
This transfer of assets is part of a reorganization
that includes a "series of related dispositions" from the Walsh Foundation to the
DEW Foundation constituting a "significant disposition of assets" under IRC Section
507(b)(2) and Treas. Reg. Section 1.507-3(c)(2).
Although not required for such
transfers, the Walsh Foundation is maintaining expenditure responsibility over the
transferred assets and treating them as capital endowment grants under Treas. Reg.
Section 53.4945-5(c)(2).
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