AMERICAN JEWISH COMMITTEE

Transcription

1 AMERCAN JEWSH COMMTTEE

2 nstructions for filing AMERCAN JEWSH COMMTTEE Form 990T - Exempt Organization Business Return for the period ended December 31, 2015 ************************* Signature... The original return should be signed (using full name and title) and dated on page 2 by an authorized officer of the organization. Filing... The signed return should be filed on or before vember 15, 2016 with... Payment of tax... payment of tax is required. Department of the Treasury nternal Revenue Service Center Ogden, UT To document the timely filing of your tax return(s), we suggest that you obtain and retain proof of mailing. Proof of mailing can be accomplished by sending the tax return(s) by registered or certified mail (metered by the U.S. Postal Service) or through the use of an RS approved delivery method provided by an RS designated private delivery service. *************************

3 Exempt Organization Business ncome Tax Return OMB Form 990-T (and proxy tax under section 6033(e)) Department of the Treasury nternal Revenue Service Open A Check box if address changed For calendar year 2015 or other tax year beginning, 2015, and ending, 20. À¾µ¹ nformation about Form 990-T and its instructions is available at to Public nspection for Do not enter SSN numbers on this form as it may be made public if your organization is a 501(c)(3). 501(c)(3) Organizations Only Name of organization ( Check box if name changed and see instructions.) D Employer identification number (Employees' trust, see instructions.) B Exempt under section AMERCAN JEWSH COMMTTEE 501( C )( 3 ) Print Number, street, and room or suite no. f a P.O. box, see instructions or 408(e) 220(e) E Type 408A 530(a) 165 EAST 56TH STREET 529(a) C Book value of all assets at end of year F City or town, state or province, country, and ZP or foreign postal code Group exemption number (See instructions.) Unrelated business activity codes (See instructions.) G Check organization type 501(c) corporation 501(c) trust 401(a) trust Other trust H Describe the organization's primary unrelated business activity. m m m m m m m During the tax year, was the corporation a subsidiary in an affiliated group or a parent-subsidiary controlled group? f "," enter the name and identifying number of the parent corporation. J The books are in care of Telephone number Part Unrelated Trade or Business ncome (A) ncome (B) Expenses (C) Net 1a Gross receipts or sales b Less returns and allowances c Balance 1c 2 Cost of goods sold (Schedule A, line 7) 2 3 4a b c Gross profit. Subtract line 2 from line 1c Capital gain net income (attach Schedule D) Net gain (loss) (Form 4797, Part, line 17) (attach Form 4797) Capital loss deduction for trusts ncome (loss) from partnerships and S corporations (attach statement) Rent income (Schedule C) m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Unrelated debt-financed income (Schedule E) nterest, annuities, royalties, and rents from controlled organizations (Schedule F) nvestment income of a section 501(c)(7), (9), or (17) organization (Schedule G) Exploited exempt activity income (Schedule ) Advertising income (Schedule J) Other income (See instructions; attach schedule) 13 Total. Combine lines 3 through 12 Part ,719,181. NEW YORK, NY m m m m m m m m m m m m m m m m m m m m m NVESTMENT N LMTED PARTNERSHP 3 4a 4b 4c DANEL GOLDWATER CONTROLLER Deductions t Taken Elsewhere (See instructions for limitations on deductions.) (Except for contributions, deductions must be directly connected with the unrelated business income.) Compensation of officers, directors, and trustees (Schedule K) Salaries and wages m m m Repairs and maintenance Bad debts m m m m m m m m nterest (attach schedule) Taxes and licenses m m m m m m m m m m m m m m m m m m m m Charitable contributions (See instructions for limitation rules) m m m m m m m m m m m m m m m m Depreciation (attach Form 4562) m m m m m m m m m m m m m m m m m 21 Less depreciation claimed on Schedule A and elsewhere on return 22a Depletion m m m m m m m m m m m m m m m m m m Contributions to deferred compensation plans Employee benefit programs m m m m Excess exempt expenses (Schedule ) Excess readership costs (Schedule J) Other deductions (attach schedule) m m m Total deductions. Add lines 14 through 28 m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Unrelated business taxable income before net operating loss deduction. Subtract line 29 from line 13 Net operating loss deduction (limited to the amount on line 30) m m m m m m m m m m m m m m Unrelated business taxable income before specific deduction. Subtract line 31 from line 30 Specific deduction (Generally $1,000, but see line 33 instructions for exceptions) m m m m m m m m m m m m m m m m Unrelated business taxable income. Subtract line 33 from line 32. f line 33 is greater than line 32, enter the smaller of zero or line 32 m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m ATCH b 27 ATTACHMENT ,350. For Paperwork Reduction Act tice, see instructions. Form 990-T (2015) , , ,812. 1, , M 2231 V F PAGE 53

4 Form 8868 Application for Extension of Time To File an (Rev. January 2014) Exempt Organization Return OMB Department of the Treasury File a separate application for each return. nternal Revenue Service nformation about Form 8868 and its instructions is at % m m m m m m m m m m m m m m m m m f you are filing for an Automatic 3-Month Extension, complete only Part and check this box f you are filing for an Additional (t Automatic) 3-Month Extension, complete only Part (on page 2 of this form). Do not complete Part unless you have already been granted an automatic 3-month extension on a previously filed Form Electronic filing (e-file). You can electronically file Form 8868 if you need a 3-month automatic extension of time to file (6 months for a corporation required to file Form 990-T), or an additional (not automatic) 3-month extension of time. You can electronically file Form 8868 to request an extension of time to file any of the forms listed in Part or Part with the exception of Form 8870, nformation Return for Transfers Associated With Certain Personal Benefit Contracts, which must be sent to the RS in paper format (see instructions). For more details on the electronic filing of this form, visit and click on e-file for Charities & nprofits. Part Automatic 3-Month Extension of Time. Only submit original (no copies needed). A corporation required to file Form 990-T and requesting an automatic 6-month extension - check this box and complete Part only m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m All other corporations (including 1120-C filers), partnerships, REMCs, and trusts must use Form 7004 to request an extension of time to file income tax returns. Enter filer's identifying number, see instructions Type or print File by the due date for filing your return. See instructions. Name of exempt organization or other filer, see instructions. Number, street, and room or suite no. f a P.O. box, see instructions. City, town or post office, state, and ZP code. For a foreign address, see instructions. Enter the Return code for the return that this application is for (file a separate application for each return) Application s For Form 990 or Form 990-EZ Form 990-BL Form 4720 (individual) Form 990-PF Form 990-T (sec. 401(a) or 408(a) trust) Form 990-T (trust other than above) % The books are in the care of Telephone. % Return Code Application s For Form 990-T (corporation) Form 1041-A Form 4720 (other than individual) Form 5227 Form 6069 Form 8870 Employer identification number (EN) or Social security number (SSN) m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Return Code FA f the organization does not have an office or place of business in the United States, check this box f this is for a Group Return, enter the organization's four digit Group Exemption Number (GEN). f this is for the whole group, check this box. f it is for part of the group, check this box and attach a list with the names and ENs of all members the extension is for. 1 request an automatic 3-month (6 months for a corporation required to file Form 990-T) extension of time until 11/15, 20 16, to file the exempt organization return for the organization named above. The extension is for the organization's return for: calendar year or tax year beginning, 20, and ending, f the tax year entered in line 1 is for less than 12 months, check reason: nitial return Final return Change in accounting period 3a f this application is for Form 990-BL, 990-PF, 990-T, 4720, or 6069, enter the tentative tax, less any nonrefundable credits. See instructions. 3a $ 0. b f this application is for Form 990-PF, 990-T, 4720, or 6069, enter any refundable credits and estimated tax payments made. nclude any prior year overpayment allowed as a credit. 3b $ 0. c Balance due. Subtract line 3b from line 3a. nclude your payment with this form, if required, by using EFTPS (Electronic Federal Tax Payment System). See instructions. 3c $ 0. Caution. f you are going to make an electronic funds withdrawal (direct debit) with this Form 8868, see Form 8453-EO and Form 8879-EO for payment instructions. For Privacy Act and Paperwork Reduction Act tice, see instructions. Form 8868 (Rev ) 5F AMERCAN JEWSH COMMTTEE EAST 56TH STREET NEW YORK, NY DANEL GOLDWATER CONTROLLER, 165 EAST 56TH STREET, NEW YORK, NY M 2231 V F PAGE

5 AMERCAN JEWSH COMMTTEE Part Tax Computation 35 Organizations Taxable as Corporations. See instructions for tax computation. Controlled group Form 990-T (2015) Page 2 members (sections 1561 and 1563) check here See instructions and: a Enter your share of the $50,000, $25,000, and $9,925,000 taxable income brackets (in that order): (1) $ (2) $ (3) $ b Enter organization's share of: (1) Additional 5% tax (not more than $11,750) m m m m m m m $ $ (2) Additional 3% tax (not more than $100,000) c ncome tax on the amount on line 34 m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m 36 Trusts Taxable at Trust Rates. See instructions for tax computation. ncome tax on Tax rate schedule or Schedule D (Form 1041) 36 the amount on line 34 from: 37 Proxy tax. See instructions Alternative minimum tax m m m m m m m m m m m m m m m m m m Total. Add lines 37 and 38 to line 35c or 36, whichever applies m m m m m m m m m m m m m m m m m m m m m m m m m m 39 Part V Tax and Payments 40 a Foreign tax credit (corporations attach Form 1118; trusts attach Form 1116)m 40a b Other credits (see instructions) m m m m m m m m m m m m m m m 40b c General business credit. Attach Form 3800 (see instructions) m 40c d Credit for prior year minimum tax (attach Form 8801 or 8827)m m m m m m m m m m m m 40d e Total credits. Add lines 40a through 40d 40e 41 Subtract line 40e from line 39 m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Other taxes. Check if from: Form 4255 Form 8611 Form 8697 Form 8866 Other (attach schedule) Total tax. Add lines 41 and 42 m m m m m m m m m m m m m m m m m m m m m m m m a Payments: A 2014 overpayment credited to a b 2015 estimated tax payments 44b c Tax deposited with Form 8868 m m m m m m m m m m m m m m m m m m m m 44c d Foreign organizations: Tax paid or withheld at source (see instructions) 44d e Backup withholding (see instructions) m m m m m m m m m m m m m m m m m 44e f Credit for small employer health insurance premiums (Attach Form 8941) m m m m m m 44f g Other credits and payments: Form 2439 Other Form 4136 Total 44g 45 Total payments. Add lines 44a through 44g m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Estimated tax penalty (see instructions). Check if Form 2220 is attached m m m m m m m m m Tax due. f line 45 is less than the total of lines 43 and 46, enter amount owed m m m m m m m m m m m m Overpayment. f line 45 is larger than the total of lines 43 and 46, enter amount overpaid Enter the amount of line 48 you want: Credited to 2016 estimated tax Refunded 49 Part V Statements Regarding Certain Activities and Other nformation (see instructions) 1 At any time during the 2015 calendar year, did the organization have an interest in or a signature or other authority over a financial account (bank, securities, or other) in a foreign country? f YES, the organization may have to file FinCEN Form 114, Report of Foreign Bank and Financial Accounts. f YES, enter the name of the foreign country here 2 During the tax year, did the organization receive a distribution from, or was it the grantor of, or transferor to, a foreign trust? f YES, see instructions for other forms the organization may have to file. 3 Enter the amount of tax-exempt interest received or accrued during the tax year $ 3,610. m m m m m m m m m 2 Purchases m 2 7 Cost of goods sold. Subtract line 3 Cost of labor m m m m m m m m m 3 6 from line 5. Enter here and in m m m m m m m m m m m m m m m m m m m m m m b Other costs (attach schedule) 5 Total. Add lines 1 through 4b m to the organization? Schedule A - Cost of Goods Sold. Enter method of inventory valuation 1 nventory at beginning of year 1 6 nventory at end of year 6 4 a Additional section 263A costs Part, line 2 7 Sign Here Paid (attach schedule) 4a 8 Do the rules of section 263A (with respect to 4b property produced or acquired for resale) apply M 35c m m m m 5 m m m m m m m m m m m m m m m m m m m m Under penalties of perjury, declare that have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. May the RS discuss this return with the preparer shown below Signature of officer Date Title (see instructions)? Print/Type preparer's name Preparer's signature Date PTN Check if self-employed Preparer Firm's name Firm's EN Use Only M BE, GM, S DEVN L. DUNCAN P KPMG LLP Firm's address 345 PARK AVENUE Phone no NEW YORK, NY Form 990-T (2015) 27617M 2231 V F PAGE 54

6 AMERCAN JEWSH COMMTTEE Form 990-T (2015) Page 3 Schedule C - Rent ncome (From Real Property and Personal Property Leased With Real Property) (see instructions) 1. Description of property (1) (2) (3) (4) (a) From personal property (if the percentage of rent for personal property is more than 10% but not more than 50%) 2. Rent received or accrued (b) From real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or income) 3(a) Deductions directly connected with the income in columns 2(a) and 2(b) (attach schedule) (1) (2) (3) (4) Total Total (b) Total deductions. (c) Total income. Add totals of columns 2(a) and 2(b). Enter Enter here and on page 1, here and on page 1, Part, line 6, column (A) m m m m m Part, line 6, column (B) Schedule E - Unrelated Debt-Financed ncome (see instructions) (1) (2) (3) (4) (1) (2) (3) (4) 1. Description of debt-financed property 4. Amount of average acquisition debt on or allocable to debt-financed property (attach schedule) 5. Average adjusted basis of or allocable to debt-financed property (attach schedule) 2. Gross income from or allocable to debt-financed property 6. Column 4 divided by column 5 % % % % 3. Deductions directly connected with or allocable to debt-financed property (a) Straight line depreciation (attach schedule) 7. Gross income reportable (column 2 x column 6) Enter here and on page 1, Part, line 7, column (A). Totals m m m m m m m m m m m m m m m m m m m m m m m m m Total dividends-received deductions included in column 8 m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Schedule F - nterest, Annuities, Royalties, and Rents From Controlled Organizations (see instructions) Exempt Controlled Organizations 1. Name of controlled organization 2. Employer identification number 3. Net unrelated income (loss) (see instructions) 4. Total of specified payments made 5. Part of column 4 that is included in the controlling organization's gross income (b) Other deductions (attach schedule) 8. Allocable deductions (column 6 x total of columns 3(a) and 3(b)) Enter here and on page 1, Part, line 7, column (B). 6. Deductions directly connected with income in column 5 (1) (2) (3) (4) nexempt Controlled Organizations (1) (2) (3) (4) 7. Taxable ncome 8. Net unrelated income (loss) (see instructions) 9. Total of specified payments made Totals m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m 10. Part of column 9 that is included in the controlling organization's gross income Add columns 5 and 10. Enter here and on page 1, Part, line 8, column (A). 11. Deductions directly connected with income in column 10 Add columns 6 and 11. Enter here and on page 1, Part, line 8, column (B). Form 990-T (2015) M 2231 V F PAGE 55

7 Form 990-T (2015) Page 4 Schedule G - nvestment ncome of a Section 501(c)(7), (9), or (17) Organization (see instructions) 3. Deductions 4. Set-asides 5. Total deductions 1. Description of income 2. Amount of income directly connected (attach schedule) and set-asides (col. 3 (attach schedule) plus col. 4) (1) (2) (3) (4) Totals m m m m m m m m m m m m Enter here and on page 1, Part, line 9, column (A). Schedule - Exploited Exempt Activity ncome, Other Than Advertising ncome (see instructions) 1. Description of exploited activity AMERCAN JEWSH COMMTTEE Gross unrelated business income from trade or business 3. Expenses directly connected with production of unrelated business income 4. Net income (loss) from unrelated trade or business (column 2 minus column 3). f a gain, compute cols. 5 through Gross income from activity that is not unrelated business income 6. Expenses attributable to column 5 Enter here and on page 1, Part, line 9, column (B). 7. Excess exempt expenses (column 6 minus column 5, but not more than column 4). (1) (2) (3) (4) Totals m m m m m m m m m m m m Enter here and on page 1, Part, line 10, col. (A). Enter here and on page 1, Part, line 10, col. (B). Schedule J - Advertising ncome (see instructions) ncome From Periodicals Reported on a Consolidated Basis Part Enter here and on page 1, Part, line Name of periodical 2. Gross advertising income 3. Direct advertising costs 4. Advertising gain or (loss) (col. 2 minus col. 3). f a gain, compute cols. 5 through Circulation income 6. Readership costs 7. Excess readership costs (column 6 minus column 5, but not more than column 4). (1) (2) (3) (4) Totals (carry to Part, line (5)) m m Part ncome From Periodicals Reported on a Separate Basis (For each periodical listed in Part, fill in columns 2 through 7 on a line-by-line basis.) 1. Name of periodical 2. Gross advertising income 3. Direct advertising costs 4. Advertising gain or (loss) (col. 2 minus col. 3). f a gain, compute cols. 5 through Circulation income 6. Readership costs 7. Excess readership costs (column 6 minus column 5, but not more than column 4). (1) (2) (3) (4) Totals from Part m m m m m m m Enter here and on page 1, Part, line 11, col. (A). Totals, Part (lines 1-5) m m m m Enter here and on page 1, Part, line 11, col. (B). Schedule K - Compensation of Officers, Directors, and Trustees (see instructions) 1. Name 2. Title 3. Percent of time devoted to business (1) % (2) % (3) % (4) % Total. Enter here and on page 1, Part, line 14 m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Enter here and on page 1, Part, line Compensation attributable to unrelated business Form 990-T (2015) M 2231 V F PAGE 56

8 SCHEDULE D (Form 1120) Capital Gains and Losses OMB Attach to Form 1120, 1120-C, 1120-F, 1120-FSC, 1120-H, 1120-C-DSC, 1120-L, 1120-ND, 1120-PC, 1120-POL, 1120-RET, 1120-RC, 1120-SF, or certain Forms 990-T. Department of the Treasury nternal Revenue Service À¾µ¹ nformation about Schedule D (Form 1120) and its separate instructions is at Name Employer identification number AMERCAN JEWSH COMMTTEE Part Short-Term Capital Gains and Losses - Assets Held One Year or Less See instructions for how to figure the amounts to enter on the lines below. This form may be easier to complete if you round off cents to whole dollars. 1a Totals for all short-term transactions reported on Form 1099-B for which basis was reported to the RS and for which you have no adjustments (see instructions). However, if you choose to report all these transactions on Form 8949, leave this line blank and go to line 1b m m m m m m 1b Totals for all transactions reported on Form(s) 8949 with Box A checked m m m m m m m m m m m m m m m m m m m 2 Totals for all transactions reported on Form(s) 8949 with Box B checked m m m m m m m m m m m m m m m m 3 Totals for all transactions reported on Form(s) 8949 with Box C checked m m m m m m m m m m m m m m m m (d) Proceeds (sales price) Short-term capital gain from installment sales from Form 6252, line 26 or 37 Short-term capital gain or (loss) from like-kind exchanges from Form 8824 Unused capital loss carryover (attach computation) (e) Cost (or other basis) 7 Net short-term capital gain or (loss). Combine lines 1a through 6 in column h Part Long-Term Capital Gains and Losses - Assets Held More Than One Year See instructions for how to figure the amounts to enter on the lines below. This form may be easier to complete if you round off cents to whole dollars. 8a Totals for all long-term transactions reported on Form 1099-B for which basis was reported to the RS and for which you have no adjustments (see instructions). However, if you choose to report all these transactions on Form 8949, (g) Adjustments to gain or loss from Form(s) 8949, Part, line 2, column (g) m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m (d) Proceeds (sales price) (e) Cost (or other basis) (g) Adjustments to gain or loss from Form(s) 8949, Part, line 2, column (g) leave this line blank and go to line 8b m m m m m m 8b Totals for all transactions reported on Form(s) 8949 with Box D checked m m m m m m m m m m m m m m m m m m m 9 Totals for all transactions reported on Form(s) 8949 with Box E checked m m m m m m m m m m m m m m m m 10 Totals for all transactions reported on Form(s) 8949 with Box F checked m m m m m m m m m m m m m m m m m 11 Enter gain from Form 4797, line 7 or 9 m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m 12 Long-term capital gain from installment sales from Form 6252, line 26 or 37 m m m m m m m m m m m m m m m m m m 13 Long-term capital gain or (loss) from like-kind exchanges from Form 8824 m m m m m m m m m m m m m m m m m m m 14 Capital gain distributions (see instructions) m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m 15 Net long-term capital gain or (loss). Combine lines 8a through 14 in column h m m m m m m m m m m m m m m m m m Part Summary of Parts and Enter excess of net short-term capital gain (line 7) over net long-term capital loss (line 15) Net capital gain. Enter excess of net long-term capital gain (line 15) over net short-term capital loss (line 7) Add lines 16 and 17. Enter here and on Form 1120, page 1, line 8, or the proper line on other returns m m m m m m m m m m m m m m m m m m m m m m (h) Gain or (loss) Subtract column (e) from column (d) and combine the result with column (g) ( ) (h) Gain or (loss) Subtract column (e) from column (d) and combine the result with column (g) te: f losses exceed gains, see Capital losses in the instructions. For Paperwork Reduction Act tice, see the nstructions for Form Schedule D (Form 1120) (2015) E M 2231 V F PAGE 59

9 Form 4797 Sales of Business Property (Also nvoluntary Conversions and Recapture Amounts Under Sections 179 and 280F(b)(2)) OMB À¾µ¹ Attach to your tax return. Department of the Treasury Attachment nternal Revenue Service nformation about Form 4797 and its separate instructions is at Sequence. 27 Name(s) shown on return 1 Enter the gross proceeds from sales or exchanges reported to you for 2015 on Form(s) 1099-B or 1099-S (or substitute statement) that you are including on line 2, 10, or 20 (see instructions) m m m m m m m m m m m m m m m m m m 1 Part dentifying number AMERCAN JEWSH COMMTTEE Sales or Exchanges of Property Used in a Trade or Business and nvoluntary Conversions From Other Than Casualty or Theft - Most Property Held More Than 1 Year (see instructions) 2 (a) Description of property (b) Date acquired (mo., day, yr.) (c) Date sold (mo., day, yr.) (d) Gross sales price (e) Depreciation allowed or allowable since acquisition (f) Cost or other basis, plus improvements and expense of sale (g) Gain or (loss) Subtract (f) from the sum of (d) and (e) ATTACHMENT 5 VAR VAR Gain, if any, from Form 4684, line 39 Section 1231 gain from installment sales from Form 6252, line 26 or 37 Section 1231 gain or (loss) from like-kind exchanges from Form 8824 Gain, if any, from line 32, from other than casualty or theft m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Combine lines 2 through 6. Enter the gain or (loss) here and on the appropriate line as follows: Partnerships (except electing large partnerships) and S corporations. Report the gain or (loss) following the instructions for Form 1065, Schedule K, line 10, or Form 1120S, Schedule K, line 9. Skip lines 8, 9, 11, and 12 below. ndividuals, partners, S corporation shareholders, and all others. f line 7 is zero or a loss, enter the amount from line 7 on line 11 below and skip lines 8 and 9. f line 7 is a gain and you did not have any prior year section 1231 losses, or they were recaptured in an earlier year, enter the gain from line 7 as a long-term capital gain on the Schedule D filed with your return and skip lines 8, 9, 11, and 12 below. nrecaptured net section 1231 losses from prior years (see instructions) m m m m m m m m m m m m m m m m m m m m m m m 9 Subtract line 8 from line 7. f zero or less, enter -0-. f line 9 is zero, enter the gain from line 7 on line 12 below. f line 9 is more than zero, enter the amount from line 8 on line 12 below and enter the gain from line 9 as a long-term capital gain on the Schedule D filed with your return (see instructions) m m m m m m m m m m m m m m m m m m m m m m m m Part Ordinary Gains and Losses (see instructions) 10 Ordinary gains and losses not included on lines 11 through 16 (include property held 1 year or less): Loss, if any, from line 7 m m m m m m m m m m m m m m m m m Gain, if any, from line 7 or amount from line 8, if applicable Gain, if any, from line 31 m m m m m m m m m m m m m Net gain or (loss) from Form 4684, lines 31 and 38a m m m m m m m m Ordinary gain from installment sales from Form 6252, line 25 or 36 Ordinary gain or (loss) from like-kind exchanges from Form 8824 Combine lines 10 through 16 m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m For all except individual returns, enter the amount from line 17 on the appropriate line of your return and skip lines a and b below. For individual returns, complete lines a and b below: a f the loss on line 11 includes a loss from Form 4684, line 35, column (b)(ii), enter that part of the loss here. Enter the part of the loss from income-producing property on Schedule A (Form 1040), line 28, and the part of the loss from property used as an employee on Schedule A (Form 1040), line 23. dentify as from "Form 4797, line 18a." See instructions m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m b Redetermine the gain or (loss) on line 17 excluding the loss, if any, on line 18a. Enter here and on Form 1040, line a 18b ( ) For Paperwork Reduction Act tice, see separate instructions. Form 4797 (2015) M 2231 V F PAGE 60

10 Gain From Disposition of Property Under Sections 1245, 1250, 1252, 1254, and 1255 (see instructions) Form 4797 (2015) Page 2 Part 19 (a) Description of section 1245, 1250, 1252, 1254, or 1255 property: A B C D These columns relate to the properties on lines 19A through 19D. m m m m m m m m m 20 Gross sales price (te: See line 1 before completing.) Cost or other basis plus expense of sale Depreciation (or depletion) allowed or allowable Adjusted basis. Subtract line 22 from line Total gain. Subtract line 23 from line 20 m m m m m m m f section 1245 property: a Depreciation allowed or allowable from line 22 25a b Enter the smaller of line 24 or 25a m m m m m m m m m 25b 26 f section 1250 property: f straight line depreciation was used, enter -0- on line 26g, except for a corporation subject to section 291. a Additional depreciation after 1975 (see instructions) m 26a b Applicable percentage multiplied by the smaller of line 24 or line 26a (see instructions) m m m m m m m m m 26b c Subtract line 26a from line 24. f residential rental property or line 24 is not more than line 26a, skip lines 26d and 26e 26c d Additional depreciation after 1969 and before d e Enter the smaller of line 26c or 26d m m 26e f Section 291 amount (corporations only) 26f g Add lines 26b, 26e, and 26f m m m m m m m m m m m m 26g 27 f section 1252 property: Skip this section if you did not dispose of farmland or if this form is being completed for a partnership (other than an electing large partnership). a Soil, water, and land clearing expenses m m m m m m 27a b Line 27a multiplied by applicable percentage (see instructions) 27b c Enter the smaller of line 24 or 27b m m m m m m m m m 27c 28 f section 1254 property: a ntangible drilling and development costs, expenditures for development of mines and other natural deposits, mining exploration costs, and depletion (see instructions) m 28a b Enter the smaller of line 24 or 28a 28b 29 f section 1255 property: m m m m m m m m m m m m m m a Applicable percentage of payments excluded from income under section 126 (see instructions) 29a b Enter the smaller of line 24 or 29a (see instructions) m 29b (b) Date acquired (mo., day, yr.) (c) Date sold (mo., day, yr.) Property A Property B Property C Property D Summary of Part Gains. Complete property columns A through D through line 29b before going to line 30. m m m m m m m m m m m m m m m m m m m m m m m m 32 Subtract line 31 from line 30. Enter the portion from casualty or theft on Form 4684, line 33. Enter the portion from 30 Total gains for all properties. Add property columns A through D, line Add property columns A through D, lines 25b, 26g, 27c, 28b, and 29b. Enter here and on line other than casualty or theft on Form 4797, line 6 m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m 32 Part V Recapture Amounts Under Sections 179 and 280F(b)(2) When Business Use Drops to 50% or Less (see instructions) m m m m m m m m m m m m m m m m m m m m m m m m m m m 33 Section 179 expense deduction or depreciation allowable in prior years Recomputed depreciation (see instructions) Recapture amount. Subtract line 34 from line 33. See the instructions for where to report 35 (a) Section (b) Section F(b)(2) Form 4797 (2015) M 2231 V F PAGE 61

11 AMERCAN JEWSH COMMTTEE ATTACHMENT 1 FORM 990T - LNE 5 -NCOME (LOSS) FROM PARTNERSHPS ANCHORAGE CAPTAL PARTNERS LP NCOME (LOSS) FROM PARTNERSHPS M 2231 V F PAGE 57

12 AMERCAN JEWSH COMMTTEE ATTACHMENT 2 FORM 990T - PART - LNE 28 - TOTAL OTHER DEDUCTONS TA PREPARATON FEE 4,350. PART - LNE 28 - OTHER DEDUCTONS 4, M 2231 V F PAGE 58

13 AMERCAN JEWSH COMMTTEE December 31, 2015 STATE TAES NEW YORK $ 250 TOTAL STATE TAES $ 250 ATTACHMENT 3

14 AMERCAN JEWSH COMMTTEE December 31, 2015 Net Operating Loss Carryforward FEDERAL 6/30/ ,616 6/30/ ,032 6/30/ ,544 6/30/ ,859 6/30/ ,567 6/30/ ,279 6/30/ ,314 6/30/ ,561 6/30/ ,398 6/30/ ,794 6/30/ ,692 6/30/2008-6/30/ /31/ Short Year 4,226 12/31/2010 3,417 12/31/ ,052 12/31/2012 3,721 12/31/ Utilized 12/31/2014 (40,847) 12/31/2015 4,812 NET OPERATNG LOSS CARRYFORWARD TO 12/31/2016 $ 3,234,105 ATTACHMENT 4

15 AMERCAN JEWSH COMMTTEE December 31, 2015 FORM 4797, PART, LNE 2 PARTNERSHP 1231 GAN ANCHORAGE CAPTAL PARTNERS LP 2 $ 2 ATTACHMENT 5

16 AMERCAN JEWSH COMMTTEE FEDERAL FOOTNOTES SUPPLEMENTARY NFORMATON: FEDERAL FORM RETURN BY A U.S. TRANSFEROR OF PROPERTY TO A FOREGN CORPORATON. FEDERAL FORM NFORMATON RETURN BY A SHAREHOLDER OF A PASSVE FOREGN NVESTMENT COMPANY OR QUALFED ELECTNG FUND M 2231 V F PAGE 63

17 Form 8621 (Rev. December 2015) Department of the Treasury nternal Revenue Service Name of shareholder nformation Return by a Shareholder of a Passive Foreign nvestment Company or Qualified Electing Fund nformation about Form 8621 and its separate instructions is at dentifying number (see instructions) AMERCAN JEWSH COMMTTEE Number, street, and room or suite no. (f a P.O. box, see instructions.) Shareholder tax year: calendar year or other tax year 165 EAST 56TH STREET City or town, state, and ZP code or country NEW YORK, NY OMB Attachment Sequence. 69 beginning and ending. mmmmmmmmmmmmmmmmmmmmmm Check type of shareholder filing the return: ndividual Corporation Partnership S Corporation ngrantor Trust Estate Check if any Excepted Specified Foreign Financial Assets are Reported on this Form (see instructions) Name of passive foreign investment company (PFC) or qualified electing fund (QEF) Employer identification number (if any) MAV 2 LQUDATON TRUST Address (Enter number, street, city or town, and country.) COMPUTERSHRE TRUST COMPANY OF CANADA, N TS CAPACTY Reference D number (see instructions) AJCMV2 AS SSUER TRUSTEE OF MASTER ASSET VEHCLE Tax year of PFC or QEF: calendar year UNVERSTY AVENUE, 8TH FLOOR, TORONTO, beginning ONTARO M5J 2Y1, CANADA ending. Part Summary of Annual nformation (See instructions.) Provide the following information with respect to all shares of the PFC held by the shareholder: 1 Description of each class of shares held by the shareholder: Check if shares jointly owned with spouse. N/A LQUDATON TRUST UNTS 2015 or other tax year and 2 Date shares acquired during the taxable year, if applicable: VAROUS SEE ATTACHMENT 1 3 Number of shares held at the end of the taxable year: VAROUS SEE ATTACHMENT 1 4 Value of shares held at the end of the taxable year (check the appropriate box, if applicable): (a) $0-50,000 (b) $50, ,000 (c) $100, ,000 (d) $150, ,000 (e) f more than $200,000, list value: 5 Type of PFC and amount of any excess distribution or gain treated as an excess distribution under section 1291, inclusion under section 1293, or inclusion or deduction under section 1296: VAROUS SEE ATTACHMENT 1 (a) Section 1291 $ (b) Section 1293 (Qualified Electing Fund) $ (c) Section 1296 (Mark to Market) $ Part Elections (See instructions.) A Election To Treat the PFC as a QEF., a shareholder of a PFC, elect to treat the PFC as a QEF. Complete lines 6a through 7c of Part. B Election To Extend Time For Payment of Tax., a shareholder of a QEF, elect to extend the time for payment of tax on the undistributed earnings and profits of the QEF until this election is terminated. Complete lines 8a through 9c of Part to calculate the tax that may be deferred. te: f any portion of line 6a or line 7a of Part is includible under section 951, you may not make this election. Also, see sections 1294(c) and 1294(f) and the related regulations for events that terminate this election. C D E F Election To Mark-to-Market PFC Stock., a shareholder of a PFC, elect to mark-to-market the PFC stock that is marketable within the meaning of section 1296(e). Complete Part V. Deemed Sale Election., a shareholder on the first day of a PFC's first tax year as a QEF, elect to recognize gain on the deemed sale of my interest in the PFC. Enter gain or loss on line 15f of Part V. Deemed Dividend Election., a shareholder on the first day of a PFC's first tax year as a QEF that is a controlled foreign corporation (CFC), elect to treat an amount equal to my share of the post-1986 earnings and profits of the CFC as an excess distribution. Enter this amount on line 15e of Part V. f the excess distribution is greater than zero, also complete line 16 of Part V. Election To Recognize Gain on Deemed Sale of PFC., a shareholder of a former PFC or a PFC to which section 1297(d) applies, elect to treat as an excess distribution the gain recognized on the deemed sale of my interest in the PFC on the last day of its last tax year as a PFC under section 1297(a). Enter gain on line 15f of Part V. G Deemed Dividend Election With Respect to a Section 1297(e) PFC., a shareholder of a section 1297(e) PFC, within the meaning of Regulations section (a), elect to make a deemed dividend election with respect to the Section 1297(e) PFC. My holding period in the stock of the Section 1297(e) PFC includes the CFC qualification date, as defined in Regulations section (d). Enter the excess distribution on line 15e, Part V. f the excess distribution is greater than zero, also complete line 16, Part V. H Deemed Dividend Election With Respect to a Former PFC., a shareholder of a former PFC, within the meaning of Regulations section (a), elect to make a deemed dividend election with respect to the former PFC. My holding period in the stock of the former PFC includes the termination date, as defined in Regulations section (d). Enter the excess distribution on line 15e, Part V. f the excess distribution is greater than zero, also complete line 16, Part V. For Disclosure, Privacy Act, and Paperwork Reduction Act tice, see separate instructions. Form 8621 (Rev )

18 Form 8621 (Rev ) Page 2 Part ncome From a Qualified Electing Fund (QEF). All QEF shareholders complete lines 6a through 7c. f you are making Election B, also complete lines 8a through 9c. (See instructions.) 6a Enter your pro rata share of the ordinary earnings of the QEF mmmmmmmmmmm 6a b Enter the portion of line 6a that is included in income under section 951 or that may be excluded under section 1293(g) mmmmmmmmmmmmmmmmmmmmm 6b c Subtract line 6b from line 6a. Enter this amount on your tax return as ordinary income mmmmmmmmmmmmm 6c 7a Enter your pro rata share of the total net capital gain of the QEF mmmmmmmmmm 7a b Enter the portion of line 7a that is included in income under section 951 or that may be excluded under section 1293(g) mmmmmmmmmmmmmmmmmmmmm 7b c Subtract line 7b from line 7a. This amount is a net long-term capital gain. Enter this amount in Part of the Schedule D used for your income tax return. (See instructions.) mmmmmmmmmmmmmmmmmmmmmmmm 7c 8a Add lines 6c and 7cm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 8a b Enter the total amount of cash and the fair market value of other property distributed or deemed distributed to you during the tax year of the QEF. (See instructions.) 8b c Enter the portion of line 8a not already included in line 8b that is attributable to shares in the QEF that you disposed of, pledged, or otherwise transferred during the tax yearm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 8c Add lines 8b and 8cm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm d e Subtract line 8d from line 8a, and enter the difference (if zero or less, enter amount in brackets) mmmmmmmm mportant: f line 8e is greater than zero, and no portion of line 6a or 7a is includible in income under section 951, you may make Election B with respect to the amount on line 8e. 9a Enter the total tax for the tax year (See instructions.) mmmmmmmmmmmmmmm 9a b c Part V 10 a b c a b c 14 a b c Enter the total tax for the tax year determined without regard to the amount entered on line 8em mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 9b Subtract line 9b from line 9a. This is the deferred tax, the time for payment of which is extended by making Election B. See instructions mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm Gain or (Loss) From Mark-to-Market Election (See instructions.) Enter the fair market value of your PFC stock at the end of the tax year mmmmmmmmmmmmmmmmmmmm Enter your adjusted basis in the stock at the end of the tax year mmmmmmmmmmmmmmmmmmmmmmmm Subtract line 10b from line 10a. f a gain, do not complete lines 11 and 12. nclude this amount as ordinary income on your tax return. f a loss, go to line 11 mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm Enter any unreversed inclusions (as defined in section 1296(d)) mmmmmmmmmmmmmmmmmmmmmmmm Enter the loss from line 10c, but only to the extent of unreversed inclusions on line 11. nclude this amount as an ordinary loss on your tax return mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm f you sold or otherwise disposed of any section 1296 stock (see instructions) during the tax year: Enter the fair market value of the stock on the date of sale or disposition mmmmmmmmmmmmmmmmmmmm Enter the adjusted basis of the stock on the date of sale or disposition mmmmmmmmmmmmmmmmmmmmm Subtract line 13b from line 13a. f a gain, do not complete line 14. nclude this amount as ordinary income on your tax return. f a loss, go to line 14 mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm Enter any unreversed inclusions (as defined in section 1296(d)) mmmmmmmmmmmmmmmmmmmmmmmm Enter the loss from line 13c, but only to the extent of unreversed inclusions on line 14a. nclude this amount as an ordinary loss on your tax return. f the loss on line 13c exceeds unreversed inclusions on line 14a, complete line 14cm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm Enter the amount by which the loss on line 13c exceeds unreversed inclusions on line 14a. nclude this amount on your tax return according to the rules generally applicable for losses provided elsewhere in the Code and regulations mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm te. See instructions in case of multiple sales or dispositions. mm 8d 8e 9c 10a 10b 10c a 13b 13c 14a 14b 14c Form 8621 (Rev )

19 Form 8621 (Rev ) Page 3 Part V 15 a Distributions From and Dispositions of Stock of a Section 1291 Fund (See instructions.) Complete a separate Part V for each excess distribution and disposition (see instructions). SEE ATTACHMENT 1 Enter your total distributions from the section 1291 fund during the current tax year with respect to the applicable stock. f the holding period of the stock began in the current tax year, see instructions mmmmmmmm b Enter the total distributions (reduced by the portions of such distributions that were excess distributions but not included in income under section 1291(a)(1)(B)) made by the fund with respect to the applicable stock for each of the 3 years preceding the current tax year (or if shorter, the portion of the shareholder s holding period before the current tax year) mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm c Divide line 15b by 3. (See instructions if the number of preceding tax years is less than 3.) mmmmmmmmmmm d Multiply line 15c by 125% (1.25)m mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm e Subtract line 15d from line 15a. This amount, if more than zero, is the excess distribution with respect to the applicable stock. f there is an excess distribution, complete line 16. f zero or less and you did not dispose of stock during the tax year, do not complete the rest of Part V. See instructions if you received more than one distribution during the current tax year. Also, see instructions for rules for reporting a nonexcess distribution on your income tax return mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm f Enter gain or loss from the disposition of stock of a section 1291 fund or former section 1291 fund. f a gain, complete line 16. f a loss, show it in brackets and do not complete line 16 mmmmmmmmmmmmmmmmmm 16 a f there is a positive amount on line 15e or 15f (or both), attach a statement for each excess distribution and disposition. Show your holding period for each share of stock or block of shares held. Allocate the excess distribution or gain to each day in your holding period. Add all amounts that are allocated to days in each tax year. b Enter the total of the amounts determined in line 16a that are allocable to the current tax year and tax years before the foreign corporation became a PFC (pre-pfc years). Enter these amounts on your income tax return as other incomem mmmmm c Enter the aggregate increases in tax (before credits) for each tax year in your holding period (other than the current tax year and pre-pfc years). (See instructions.) mmmmmmmmmmmmmmmmmmmmmmmmmmmm d Foreign tax credit. (See instructions.) mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm e Subtract line 16d from line 16c. Enter this amount on your income tax return as "additional tax." (See instructions.)m mmmm f Determine interest on each net increase in tax determined line 16e using the rates and methods of section Enter the aggregate amount of interest here. (See instructions.)m mmmmmmmmmmmmmmmmmmmm Part V Status of Prior Year Section 1294 Elections and Termination of Section 1294 Elections Complete a separate column for each outstanding election. Complete lines 25 and 26 only if there is a partial termination of the section 1294 election. mmmmmmmmm mm mmmmmmm m mm 17 Tax year of outstanding election 18 Undistributed earnings to which the election relates 19 Deferred tax 20 nterest accrued on deferred tax (line 19) as of the filing date 21 Event terminating election 22 Earnings distributed or deemed distributed during the tax year mmmmmmmmm 23 Deferred tax due with this return mmmmmmmmmm 24 Accrued interest due with this return mmmmmmmmmm 25 Deferred tax outstanding after partial termination of election 26 nterest accrued after partial termination of election mmm (i) (ii) (iii) (iv) (v) (vi) 15a 15b 15c 15d 15e 15f 16b 16c 16d 16e 16f Form 8621 (Rev )

20 ATTACHMENT 1 PARTNERSHP NAME: PARTNERSHP EN: NVESTOR NAME: NVESTOR EN: PASSVE FOREGN NVESTMENT COMPANES ("PFCS"): PART SUMMARY OF ANNUAL NFORMATON PART V DSTRBUTONS FROM AND DSPOSTONS OF STOCK OF A SECTON 1291 FUND

21 ATTACHMENT 1 PARTNERSHP NAME: PARTNERSHP EN: NVESTOR NAME: NVESTOR EN: PASSVE FOREGN NVESTMENT COMPANES ("PFCS"): PART SUMMARY OF ANNUAL NFORMATON PART V DSTRBUTONS FROM AND DSPOSTONS OF STOCK OF A SECTON 1291 FUND

22 PARTNERSHP NAME: PARTNERSHP EN: NVESTOR NAME: NVESTOR EN: ATTACHMENT 1 PASSVE FOREGN NVESTMENT COMPANES ("PFCS"): PART SUMMARY OF ANNUAL NFORMATON PART V DSTRBUTONS FROM AND DSPOSTONS OF STOCK OF A SECTON 1291 FUND

23 PARTNERSHP NAME: PARTNERSHP EN: NVESTOR NAME: NVESTOR EN: ATTACHMENT 1 PASSVE FOREGN NVESTMENT COMPANES ("PFCS"): PART SUMMARY OF ANNUAL NFORMATON PART V DSTRBUTONS FROM AND DSPOSTONS OF STOCK OF A SECTON 1291 FUND

24 Return by a U.S. Transferor of Property to a Foreign Corporation Form 926 OMB (Rev. December 2013) nformation about Form 926 and its separate instructions is at Department of the Treasury Attachment nternal Revenue Service Sequence. Attach to your income tax return for the year of the transfer or distribution. 128 Part U.S. Transferor nformation (see instructions) Name of transferor dentifying number (see instructions) AMERCAN JEWSH COMMTTEE f the transferor was a corporation, complete questions 1a through 1d. a f the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by 5 or fewer domestic corporations? mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm N/A b Did the transferor remain in existence after the transfer? mmmmmmmmmmmmmmmmmmmmmmmmmmmm f not, list the controlling shareholder(s) and their identifying number(s): Controlling shareholder dentifying number mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm c f the transferor was a member of an affiliated group filing a consolidated return, was it the parent corporation? f not, list the name and employer identification number (EN) of the parent corporation: N/A Name of parent corporation EN of parent corporation d Have basis adjustments under section 367(a)(5) been made? mmmmmmmmmmmmmmmmmmmmmmmmm N/A 2 f the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367), complete questions 2a through 2d. a List the name and EN of the transferor's partnership: Name of partnership EN of partnership mmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmm b c Did the partner pick up its pro rata share of gain on the transfer of partnership assets? s the partner disposing of its entire interest in the partnership? d s the partner disposing of an interest in a limited partnership that is regularly traded on an established securities market? mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm Part Transferee Foreign Corporation nformation (see instructions) 3 Name of transferee (foreign corporation) 4a dentifying number, if any PENNANT WNDWARD FUND, LTD N/A 5 Address (including country) 4b Reference D number C/O AL FUND SERVCES GROUP, CTGROUP FUND SERVCES CANANDA, NC. (see instructions) HURONTARO STREET, MSSSSAUGA, ONTARO L5R 0E8, CANADA AJCPWF 6 Country code of country of incorporation or organization (see instructions) CJ 7 Foreign law characterization (see instructions) CAYMAN SLANDS EEMPTED LLC 8 s the transferee foreign corporation a controlled foreign corporation? mmmmmmmmmmmmmmmmm For Paperwork Reduction Act tice, see separate instructions. Form 926 (Rev )