JONATHAN M SMITH FOUNDATION

The IRS automatically revoked this organization's tax-exempt status on May 15, 2026 (IRS automatic revocation list dated Sep 30, 2026). The IRS posted this revocation to its list on Aug 11, 2026. Our copy of the IRS master file (retrieved Jul 25, 2026) still names this organization. That copy is older than the day the IRS posted the revocation, so we follow the newer IRS list. The application details below come from its FY2022 return.

The funder's latest Form 990-PF says it gives only to organizations it has already chosen and does not accept unsolicited requests. An introduction is usually the only route.

No public data found The return states a posture but gives no instructions.

Application policy: Funds preselected organizations only, as stated on the FY2022 return.

Application guidance comes from the funder's own Form 990-PF, Part XV (the section where a private foundation says how to apply), shown as filed. It is the funder's words, not ours. These fields are free text and the IRS form cuts them short. Filers sometimes put whole sentences in the contact-name box. Shown exactly as filed.