Is it real?
Yes. Never revoked by the IRS. Latest filing on record: FY2026. IRS ruling in Nov 1996.
IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File
Where the money goes
What each dollar paid for.
Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.
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Who runs it and what they're paid
The filing lists no officers, directors or key staff.
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Programs and updates
A private foundation based in Spartanburg, SC.
Questions for J M Smith Foundation
Your first name shows with your question. J M Smith Foundation answers here, for everyone.
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Grants and how to apply
Who it funds, and how to ask.
Who They Fund
Grantmaking Profile
By the numbers
The FY2021 990-PF, line by line.
Download 990
Filing history
| Year | Money in | Money out | In minus out | Net assets | Download |
|---|---|---|---|---|---|
| FY2026 Latest | $472K | $547K | −$75K | $902K | 990 PDF |
| FY2025 | $295K | $537K | −$242K | $977K | 990 PDF |
| FY2024 | $573K | $540K | $33K | $1.2M | 990 PDF |
| FY2023 | $549K | $630K | −$80K | $1.2M | 990 PDF |
| FY2022 | $560K | $1.2M | −$661K | $1.3M | 990 PDF |
| FY2021 Viewing | $275K | $1.4M | −$1.1M | $1.9M | 990 PDF |
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Schedules filed Part IV
Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File
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