2026-09-10T23:39:49-04:00 2025-12-31 743238568 TOSHIKI HARA EA 10 CAMPANERO E IRVINE CA 92620 990 2025-01-01 330941142 ORANGE COUNTY BUDDHIST CHURCH ENDOWMENT FUND ORAN 7148279590 909 SOUTH DALE STREET ANAHEIM CA 92804 HOWARD NAKAGIRI CHAIRPERSON 7148279590 2026-08-31 true TOSHIKI HARA EA P01216724 7148789189 2026-09-10 X 2025 HOWARD NAKAGIRI 909 SOUTH DALE AVE ANAHEIM CA 92804 23214 false X N/A X 2001 CA ORGANIZATION IS A CALIFORNIA CORPORATION OPERATING SOLELY AS A RELIGIOUS ORGANIZATION 15 15 0 0 33238 680 18665 20059 1146 2475 0 53049 23214 88400 86100 0 0 0 0 1138 732 89538 86832 -36489 -63618 1446490 1608326 0 1446490 1608326 X ORGANIZATION IS A CALIFORNIA CORPORATION OPERATING SOLELY AS A RELIGIOUS ORGANIZATION false false 707 20059 VEHICLE DONATION PROGRAM 86100 86100 FUND RASING/DONATION FOR RELIGIOUS PURPOSE 86100 86100 86807 true false false false false false false false false false false false false false false false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false false false false 0 0 false 0 false false false false false false false false 15 15 false false false false false false false true true false false false false false false false false false HOWARD NAKAGIRI 7148279590 909 SOUTH DALE AVE ANAHEIM CA 92804 X HOWARD NAKAGIRI CHAIRPERSON X X 0 0 0 LISA OSAKO SECRETARY X X 0 0 0 RUMIKO A NAKATANI DIRECTOR X 0 0 0 DOUG IWANAGA DIRECTOR X 0 0 0 GLEN MORITA DIRECTOR X 0 0 0 BETTY ANN NAGAMI DIRECTOR X 0 0 0 AARON NAGAYAMA DIRECTOR X 0 0 0 ROBERT TOMOOKA DIRECTOR X 0 0 0 CALVIN TOGASHI DIRECTOR X 0 0 0 RICHARD UYENO DIRECTOR X 0 0 0 TOM CRANE DIRECTOR X 0 0 0 LYNN CHANG DIRECTOR/TRE X X 0 0 0 BOBBY NISHI DIRECTOR X 0 0 0 JO ANN TANIOKA DIRECTOR X 0 0 0 false false false 680 680 VEHICLE DONATION 20059 20059 20059 2475 2475 23214 2475 20059 86100 86100 732 707 25 86832 86807 25 0 99 98658 90041 1347733 1518285 1446490 1608326 0 0 X 1446490 1608326 1446490 1608326 1446490 1608326 X -63618 170553 -99 55000 X false false X X 1 ORANGE COUNTY BUDDHIST CHURCH ORANGE COUNTY BUDDHIST CHURCH 330220817 1 true 86832 0 1 86832 0 true false false false false false false false false false false false false false false true false PART IV, SECTION D, LINE 3 NO DIRECT INVOLVEMENT OF THE INVESTMENT STRATEGY. SOME DIRECTORS WHO PARTICIPATE IN INVESTMENT DECISION MAKING IN THE INVESTMENT COMMITTEE ARE ALSO DIRECTORS OF THE SUPPORTED ORGANIZATION. PLEASE SEE THE FOLLOWING ANALYSIS OF THE ORGANIZATION AS TO TYPE OF SUPPORTING ORGANIZATION. MAY 31, 2019 TO: MR. HOWARD NAKAGIRI CHAIRPERSON ORANGE COUNTY ENDOWMENT FUND 909 S. DALE AVE. ANAHEIM, CA 92804 FROM: TOSHIKI HARA, EA 10 CAMPANERO EAST IRVINE, CA 92620 MEMORANDUM RE: CLASSIFICATION OF TYPE OF SUPPORTING ORGANIZATION UNDER 509(A)(3) ORANGE COUNTY BUDDHIST CHURCH ENDOWMENT FUND EMPLOYMENT IDENTIFICATION NUMBER: 33-0941142 FACTS ORANGE COUNTY BUDDHIST CHURCH ENDOWMENT FUND("OCBCEF") HAS BEEN A NON- PROFIT ORGANIZATION, WHICH IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501 (A) OF THE INTERNAL REVENUE CODE AS AN ORGANIZATION DESCRIBED IN SECTION 509 (A) (3). IRS HAS DETERMINED THE NON-PROFIT TAX EXEMPTION BASED UPON THEIR DETERMINATION LETTER. (DETERMINATION LETTER NUMBER: 17053074037041 DATED JULY 11, 2001) IN THE DETERMINATION LETTER, INTERNAL REVENUE SERVICE WAS ABSENT AS TO THE DETERMINATION OF THE TYPE OF THE SUPPORTING ORGANIZATION. AND OCBCEF NOW REQUEST THE DETERMINATION OF A TYPE OF THE SUPPORTING ORGANIZATION. ANALYSIS OCBCEF'S QUALIFICATION FOR THE SUPPORTING ORGANIZATION WE ASSUME OCBCEF'S OPERATION HAS BEEN AND WILL BE AS STARTED IN ITS APPLICATION FOR RECOGNITION OF EXEMPTION. ITS STATUS UNDER SECTION 501 (C) (A) AND 509(A) (3) REMAINS UNCHANGED. THEREFORE, WE ASSUME THAT OCBCEF IS NOT PRIVATE FOUNDATION, BUT A SUPPORTING ORGANIZATION DESCRIBED IN THE INTERNAL REVENUE CODE 509(A) (3). ALL SUPPORTING ORGANIZATIONS MUST PASS AN ORGANIZATIONAL TEST, AN OPERATIONAL TEST, A CONTROL TEST AND A RELATIONSHIP TEST. SUPPORTING ORGANIZATIONS ARE CLASSIFIED AS TYPE I, TYPE II OR TYPE III SUPPORTING ORGANIZATIONS BASED ON HOW THEY SATISFY THE RELATIONSHIP TEST. ALTHOUGH OCBCEF IS THE SUPPORTING ORGANIZATION DESCRIBED IN SECTION 509(A) (3), WE BRIEFLY TEST TO SEE IT PASSES THE TESTS DEFINED IN THE CODE. ORGANIZATIONAL TEST THE FOLLOWING ELEMENTS MUST BE MET. 1.A SUPPORTING ORGANIZATION MUST BE ORGANIZED EXCLUSIVELY FOR THE BENEFIT OF, TO PERFORM THE FUNCTIONS OF, OR TO CARRY OUT THE PURPOSES OF ONE OR MORE SPECIFIED 509 (A) (3). 2.THE ORGANIZATION'S ARTICLES MUST STATE THE SPECIFIED PUBLICLY SUPPORTED ORGANIZATION(S) ON WHOSE BEHALF THE SUPPORTING ORGANIZATION IS TO BE OPERATED. THE ARTICLES OF A TYPE I OR II SUPPORTING ORGANIZATION MAY DESIGNATE ITS SUPPORTED ORGANIZATION(S) BY CLASS OR PURPOSE. THE ARTICLES OF A TYPE III SUPPORTING ORGANIZATION MAY NOT. 3. SUBJECT TO CERTAIN REQUIREMENTS, A TYPE I OR II SUPPORTING ORGANIZATION MAY SUPPORT AN ORGANIZATION NOT ORGANIZED IN THE UNITED STATES. A TYPE III SUPPORTING ORGANIZATION MAY NOT. 4. THE ORGANIZATION'S ARTICLES MUST NOT EXPRESSLY EMPOWER THE ORGANIZATION TO ENGAGE IN ACTIVITIES NOT IN FURTHERANCE OF THESE PURPOSES OR TO OPERATE TO SUPPORT OR BENEFIT ANY ORGANIZATION OTHER THAN ITS SPECIFIED SUPPORTED ORGANIZATION(S). IN IV. TRUST FUNDS, ARTICLES OF INCORPORATION FILED BY OCBCEF STATES ,"THE CORPORATION MAY ESTABLISH ONE OR MORE TRUST AND/OR INVESTMENT FUNDS FOR THE PURPOSE OF FACILITATION INVESTMENTS AND ORGANIZATION , ENTITY, OR CORPORATION HOLDING FUNDS OR PROPERTY FOR THE BENEFIT OF SAID CHURCH." THIS STATEMENT MEETS THE ELEMENT 1. IN VI. INTENT, ARTICLES OF INCORPORATION FILED BY OCBCEF STATES," THE INTENT OF THE CORPORATION IS TO ENCOURAGE, MANAGE AND ADMINISTER GIFTS OF LONG-TERM INVESTMENTS IN ACCORDANCE WITH THE POLICIES AND PRINCIPLES OF THE ORANGE COUNTY BUDDHIST CHURCH AND ITS BOARD OF DIRECTORS." THIS STATEMEN T MEETS THE ELEMENT 2. SINCE THE SUPPORTED ORGANIZATION IS THE ORANGE COUNTY BUDDHIST CHURCH IN ANAHEIM CALIFORNIA, U.S.A., THIS SATISFIES THE ELEMENT 3. IN VIII. LIMITATION ON CORPORATE ACTIVITIES , ARTICLES OF INCORPORATION FILED BY OCBCEF, STATES," NO SUBSTANTIAL PART OF THE ACTIVITIES OF THIS CORPORATION SHALL CONSIST OF THE CARRYING ON OF PROPAGANDA , OR OTHERWISE ATTEMPTING TO INFLUENCE LEGISLATION, NOR SHALL THIS CORPORATION PARTICIPATE OR INTERVENE IN ANY POLITICAL CAMPAIGN ON BEHALF OF OR IN OPPOSITION TO ANY CANDIDATE FOR PUBLIC OFFICE." THIS STATEMENT MEETS ELEMENT 4. OPERATIONAL TEST A SUPPORTING ORGANIZATION MUST ENGAGE SOLELY IN ACTIVITIES THAT SUPPORT OR BENEFIT ITS SUPPORTED ORGANIZATION(S). IN ADDITION TO MAKING DIRECT GRANTS TO ITS SUPPORTED ORGANIZATION(S), A SUPPORTING ORGANIZATION GENERALLY MAY MAKE GRANTS OR PROVIDE SERVICES OR FACILITIES TO: "INDIVIDUAL MEMBERS OF THE CHARITABLE CLASS BENEFITED BY ITS SUPPORTED ORGANIZATION(S), "ANOTHER SUPPORTING ORGANIZATION THAT SUPPORTS THE SAME SUPPORTED ORGANIZATION(S) OR "A STATE COLLEGE OR UNIVERSITY DESCRIBED IN INTERNAL REVENUE CODE SECTION 511(A)(2)(B) (COLLEGES OR UNIVERSITIES WHICH ARE GOVERNMENT INSTRUMENTALITIES). HOWEVER, ANY SUCH GRANTS OR PROVISION OF SERVICES OR FACILITIES MUST SUPPORT OR BENEFIT THE SUPPORTED ORGANIZATION(S), NOT JUST THE DIRECT RECIPIENTS. SINCE OCBCEF HOLDS FUNDS, INVESTS THOSE FUNDS FOR INVESTMENT, AND GRANTS THOSE FUNDS FOR THE SOLE PURPOSE OF THE BENEFIT OF THE ORANGE COUNTY BUDDHIST CHURCH, THIS ELEMENT IS SATISFIED. CONTROL TEST DISQUALIFIED PERSONS MAY NOT CONTROL A SUPPORTING ORGANIZATION, WHETHER DIRECTLY OR INDIRECTLY. FOR THIS PURPOSE-- "FOUNDATION MANAGERS WHO ARE DISQUALIFIED PERSONS ONLY AS A RESULT OF BEING FOUNDATION MANAGERS, AND NOT FOR OTHER REASONS, ARE NOT TREATED AS DISQUALIFIED PERSONS FOR PURPOSES OF THIS CONTROL TEST; AND "CONTROL MEANS THE PRACTICAL ABILITY TO REQUIRE THE ORGANIZATION TO PERFORM ANY ACT WHICH SIGNIFICANTLY AFFECTS ITS OPERATIONS, OR TO PREVENT ANY SUCH ACT. SINCE FOUNDATION MANAGERS OF OCBCEF ARE DIRECTORS AND OFFICERS OF OCBCEF AND THEY EXEMPT FROM BEING CLASSIFIED AS FOUNDATION MANAGERS FOR THE PURPOSE OF THIS TEST AND THEY DO CONTROL THE ENTIRE OPERATION OF OCBCEF, IT MEETS THE ELEMENTS OF THE TEST. SINCE OCBCEF'S INITIAL DETERMINATION LETTER IS ABSENT AS TO THE TYPE OF A SUPPORTING ORGANIZATION, THE FOLLOWING ANALYSIS IS MADE. RELATIONSHIP TEST A SUPPORTING ORGANIZATION IS CLASSIFIED AS A TYPE I, TYPE II OR TYPE III SUPPORTING ORGANIZATION BASED ON THE TYPE OF RELATIONSHIP IT HAS WITH ITS SUPPORTED ORGANIZATION(S). TYPE III SUPPORTING ORGANIZATIONS ARE FURTHER CLASSIFIED AS FUNCTIONALLY INTEGRATED ("FISO") AND NON-FUNCTIONALLY INTEGRATED ("NON-FISO"), AS NOTED ELSEWHERE. TYPE I A TYPE I SUPPORTING ORGANIZATION MUST BE OPERATED, SUPERVISED OR CONTROLLED BY ITS SUPPORTED ORGANIZATION(S), TYPICALLY BY GIVING THE SUPPORTED ORGANIZATION(S) THE POWER TO REGULARLY APPOINT OR ELECT A MAJORITY OF THE DIRECTORS OR TRUSTEES OF THE SUPPORTING ORGANIZATION. THE RELATIONSHIP BETWEEN THE SUPPORTED ORGANIZATION(S) AND THE SUPPORTING ORGANIZATION IS SOMETIMES DESCRIBED AS SIMILAR TO A PARENT-SUBSIDIARY RELATIONSHIP. TYPE II A TYPE II SUPPORTING ORGANIZATION MUST BE SUPERVISED OR CONTROLLED IN CONNECTION WITH ITS SUPPORTED ORGANIZATION(S), TYPICALLY BY HAVING A MAJORITY OF THE DIRECTORS OR TRUSTEES OF THE SUPPORTED ORGANIZATION(S) SERVE AS A MAJORITY OF THE TRUSTEES OR DIRECTORS OF THE SUPPORTING ORGANIZATION. THE RELATIONSHIP BETWEEN THE SUPPORTED ORGANIZATION(S) AND THE SUPPORTING ORGANIZATION IS SOMETIMES DESCRIBED AS SIMILAR TO A BROTHER-SISTER RELATIONSHIP. TYPE III A TYPE III SUPPORTING ORGANIZATION MUST BE OPERATED IN CONNECTION WITH ONE OR MORE PUBLICLY SUPPORTED ORGANIZATIONS. ALL SUPPORTING ORGANIZATIONS MUST BE RESPONSIVE TO THE NEEDS AND DEMANDS OF, AND MUST CONSTITUTE AN INTEGRAL PART OF OR MAINTAIN SIGNIFICANT INVOLVEMENT IN, THEIR SUPPORTED ORGANIZATIONS. TYPE I AND TYPE II SUPPORTING ORGANIZATIONS ARE DEEMED TO ACCOMPLISH THESE RESPONSIVENESS AND INTEGRAL PART REQUIREMENTS BY VIRTUE OF THEIR CONTROL RELATIONSHIPS. HOWEVER, A TYPE III SUPPORTING ORGANIZATION IS NOT SUBJECT TO THE SAME LEVEL OF CONTROL BY ITS SUPPORTED ORGANIZATION(S). THEREFORE, IN ADDITION TO A NOTIFICATION REQUIREMENT, TYPE III SUPPORTING ORGANIZATIONS MUST PASS SEPARATE RESPONSIVENESS AND INTEGRAL PART TESTS. UNDER THE RELATIONSHIP TEST, OCBC EF MEETS THE RELATIONSHIP DESCRIBED IN TYPE 1, SINCE ITS SCOPE OF THE CORPORATE ACTIVITIES IS OPERATED, SUPERVISED, CONTROLLED BY AND IN ACCORDANCE OF POLICIES AND PRINCIPLES OF THE ORANGE COUNTY BUDDHIST CHURCH, THE SUPPORTED ORGANIZATION, AND ITS BOARD OF DIRECTORS. CONCLUSION BASED UPON THE ANALYSIS OF THE FACTS ABOVE, THE ORANGE COUNTY BUDDHIST CHURCH ENDOWMENT FUND IS A TYPE 1 SUPPORTING ORGANIZATION UNDER 509 (A) (3) OF THE INTERNAL REVENUE CODE. OTHER THIS OPINION IS DELIVERED TO YOU IN CONNECTION WITH THE KNOWN FACTS AND CIRCUMSTANCES REFERENCED ABOVE, AND MAY NOT BE UTILIZED OR QUOTED BY YOU FOR ANY OTHER PURPOSE OR RELIED UPON BY ANY OTHER PERSON OR ENTITY OTHER THAN YOUR SUCCESSORS OR ASSIGNS WITHOUT MY EXPRESS WRITTEN CONSENT. I HAVE ALSO RELIED ON THE TEST TO DETERMINE THE SUPPORTING ORGANIZATION AND ITS CLASSIFICATION PUBLISHED BY INTERNAL REVENUE SERVICE. (HTTPS://WWW.IRS.GOV/CHARITIES-NON-PROFITS/CHARI PART IV, SECTION E, LINE 2A ANY FUNDING DISTRIBUTED IS FOR A SOLE PURPOSE OF CHURCHES RELIGIOUS ACTIVITIES SUCH AS PROVIDING AND MAINTAINING A PLACE OF WORSHIP AND PROVIDING TEACHINGS OF JUDO SHINSHU BUDDHISM AND PROPAGATION OF SUCH TEACHINGS TO THE MEMBERS AND PROSPECTIVE MEMBERS OF THE CHURCH. PART IV, SECTION E, LINE 2B THE ORGANIZATION IS AN AFFILICATED ORGANIZATION OF ORANGE COUNTY BUDDHIST CHURCH AND ITS SOLE PURPOSE IS TO HELP FINANCIAL NEEDS FOR CHURCH'S RELIGIOUS PURPOSE. true ORANGE COUNTY BUDDHIST CHURCH 909 S DALE AVE ANAHEIM CA 92804 330220817 86100 RELIGIOUS ACTIVITIES FORM 990, PAGE 2, PART III, LINE 4D FUND RASING/DONATION FOR RELIGIOUS PURPOSE FORM 990, PAGE 6, PART VI, LINE 11B NO REVIEW WAS OR WILL BE CONDUCTED. FORM 990, PAGE 6, PART VI, LINE 19 NO DOCUMENTS AVAILABLE TO THE PUBLIC FORM 990, PART XI, LINE 9 TRANSFER FROM BCA EF TO SCHWAB ACCOUNT 0 TRANSFER FROM SCHWAB ACCOUNT TO BCA EF 55,000 TOTAL 55,000