Nonprofits/Organizations/37-6639232
Active
501(c)(3)
T11 · Philanthropy, Voluntarism & Grantmaking
Form 990

Gift Clearing Trust

EIN 37-6639232INDIANAPOLIS, IN 46268Founded 2016WebsiteIRS Tax Year 2023 · Period ending September 30, 2024
Mission Statement

TO SUPPORT MS GIFT IN FOSTERING AND PROMOTING PHILANTHROPY ACROSS THE GLOBE.

IRS Tax Year 2023

Period ending September 30, 2024

Tax year 2024 filing not yet available. This is the most recent filing on record.

Total Revenue

$145.6M

+1089.0%YoY

Total Expenses

$111.2M

+122.8%YoY

Net Assets

$145.8M

+5.3%YoY

Employees

0

Volunteers

1

Grants Paid

$111.2M

Program Expense Ratio

100.0%

This nonprofit profile presents IRS Form 990 tax filing data for Gift Clearing Trust (EIN: 37-6639232), based on the 2023 tax year annual return filed with the Internal Revenue Service.

Sections below include financial summaries (revenue, expenses, and net assets), program accomplishments, officer and key employee compensation, governance policies and audit information, related tax-exempt organizations. All figures are reported in USD as filed.

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RoundPaper IndicatorsTax Year 2023

Financial Health

Revenue grew +1089.0% to $145.6M
Program spending ratio of 100.0% — excellent
15.7 months of operating reserves — strong cushion
Expenses increased +122.8% year-over-year

Transparency

Conflict of interest policy adopted
Whistleblower policy in place
Financial statements not audited
1-member board, 1 independent

Compensation

No Schedule J filed — standard compensation reporting only

Program Effectiveness

1 program reported
100.0% of spending goes to programs
No programs generate independent revenue
$111.2M in grants paid to other organizations
1 volunteers engaged

Financial Stability

Debt-to-asset ratio of 0.0% — low leverage
0.0 months cash runway — tight liquidity
Revenue diversification: concentrated in few sources
Net assets consistently growing over recent filings

Risk Flags

No insider or excess benefit transactions
No material diversion or misuse reported
No family/business relationships on board

Indicators derived from IRS Form 990 data. Not financial advice.

Organization Summary

Gift Clearing Trust is a 501(c)(3) nonprofit headquartered in INDIANAPOLIS, IN, founded in 2016. It is classified under NTEE code T11 (Single Organization Support), within the Philanthropy, Voluntarism & Grantmaking category. The organization has held tax-exempt status since 2018. In its 2023 filing, the organization reported $145.6M in total revenue, a 1089.0% increase from the prior year, and $111.2M in total expenses. The organization engaged 1 volunteers. The organization runs 1 program, totaling $111.2M in program expenses. 3 of 6 recommended governance policies are in place.

Gift Clearing Trust is classified under NTEE code T11 (Single Organization Support), which falls within the Philanthropy, Voluntarism & Grantmaking category. Its foundation type is 21.

Programs(Tax Year 2023)

1 record

Programs Overview

Gift Clearing Trust operates 1 program, with total program expenses of $111.2M. Gift Clearing Trust's largest program accounts for 100% of total program spending.

1
Program 1Expenses: $111,201,123

GIFT CLEARING TRUST ACCEPTED AND LIQUIDATED CONTRIBUTIONS OF COMPLEX ASSETS ON BEHALF OF MORGAN STANLEY GLOBAL IMPACT FUNDING TRUST INC. TO SUPPORT THE FOSTERING AND PROMOTION OF PHILANTHROPY ACROSS THE GLOBE. GIFT CLEARING TRUST OPERATES FOR THE SOLE AND EXCLUSIVE BENEFIT OF AND TO PERFORM THE FUNCTION OF MORGAN STANLEY GLOBAL IMPACT FUNDING TRUST INC., AN ORGANIZATION DESCRIBED UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE.

Financial Overview(Tax Years 2019–2023)

5 records

Financial Highlights

Over the past 5 years, Gift Clearing Trust's revenue has grown from $23.5M to $145.6M, a 519.8% increase. Program expenses represent 100% of total spending.

Revenue increased 1089.0% year-over-year, while expenses grew 122.8%. net assets rose to $145.8M, up 5.3% from the prior year.

Gift Clearing Trust derives 140% from contributions and grants.

Gift Clearing Trust allocates 100% to programs, 0% to management and general.

Revenue grew by 1089.0% while expenses grew by only 122.8%, suggesting improving operational efficiency.

Gift Clearing Trust distributed $111.2M in grants to other organizations and individuals, representing 100% of total expenses.

Over 5 filings from 2019–2023, Gift Clearing Trust grew revenue from $23.5M to $145.6M (+519.8%) while maintaining a program expense ratio of 100%.

Gift Clearing Trust holds $145.8M in total assets against $0 in liabilities (debt-to-asset ratio of 0%). The organization has 15.7 months of operating reserves. Cash and equivalents of $0 cover approximately 0.0 months of expenses.

Revenue

YearTotal RevenueContributionsGov't GrantsProgram RevenueInvestment
2023$145.6M$204.0M$0$0$-58.4M
2022$-14.7M$30.3M$0$0$-45.0M
2021$255.7M$256.6M$0$0$-814K
2020$91.3M$92.4M$0$0$-1.2M
2019$23.5M$23.1M$0$0$371K

Expenses

YearTotal ExpensesProgramManagementFundraisingGrants Paid
2023$111.2M$111.2M$11K$0$111.2M
2022$49.9M$49.9M$0$0$49.9M
2021$86.0M$86.0M$0$0$86.0M
2020$54.7M$54.7M$0$0$54.7M
2019$13.9M$13.9M$0$0$13.9M

Program Expense Ratio

100.0%

Admin Expense Ratio

0.0%

Fundraising Efficiency

Operating Reserve

15.7 mo

People & Compensation(Tax Year 2023)

1 record

Compensation Summary

Gift Clearing Trust reported compensation for 1 officers and key employees.

NameTitleTypeHours/wkComp from OrgRelated OrgsTotal
MS GLOBAL IMPACT FUNDTRUSTEE
Trustee
2.00$0$0$0

Governance & Compliance(Tax Year 2023)

Governance Snapshot

Gift Clearing Trust has 3 of 6 recommended governance policies in place, including conflict of interest, whistleblower, document retention. Its board has 1 members, 1 of whom are independent.

Gift Clearing Trust does not have audited financial statements.

Policies & Oversight

Conflict of interest policy
Whistleblower policy
Document retention policy
CEO compensation review process
Other officer compensation review
990 provided to governing body
Board members1
Independent members1

Audit & Financial Oversight

Financial statements audited
Independent audit
Audit committee
Federal grant audit required

Grants Awarded(Tax Year 2023)

1 record

Grantmaking Summary

Gift Clearing Trust awarded $57.0M across 1 grant to organizations. Top recipients include MORGAN STANLEY GLOBAL IMPACT FUNDING TRUST INC (INDIANAPOLIS, IN) — $57.0M for general support.

Organization Grants

RecipientLocationAmountPurpose
MORGAN STANLEY GLOBAL IMPACT FUNDING TRUST INC527082731INDIANAPOLIS, IN$57.0MGENERAL SUPPORT

Filing History(Tax Years 2018–2023)

5 records

Showing the 5 Form 990 filings currently in our system.

Tax YearFormPeriodRevenueExpensesNet Assets
2023
990
2023-10-01 – 2024-09-30$145.6M$111.2M$145.8M
2022
990
2022-10-01 – 2023-09-30$-14.7M$49.9M$138.5M
2021
990
2021-10-01 – 2022-09-30$255.7M$86.0M$211.0M
2020
990
2020-10-01 – 2021-09-30$91.3M$54.7M$47.0M
2019
990
2019-10-01 – 2020-09-30$23.5M$13.9M$10.5M
2018No filings acquired yet

Frequently Asked Questions

What does Gift Clearing Trust do?

TO SUPPORT MS GIFT IN FOSTERING AND PROMOTING PHILANTHROPY ACROSS THE GLOBE.

How much revenue does Gift Clearing Trust have?

Gift Clearing Trust reported $145,586,442 in total revenue for tax year 2023, up 1089.0% from the prior year.

Who is the highest-paid executive at Gift Clearing Trust?

MS GLOBAL IMPACT FUND, TRUSTEE, received $0 in total compensation as of tax year 2023.

Is Gift Clearing Trust a 501(c)(3)?

Yes, Gift Clearing Trust is classified as a 501(c)(3) tax-exempt organization.

Where is Gift Clearing Trust located?

Gift Clearing Trust is headquartered in INDIANAPOLIS, IN 46268.

What type of nonprofit is Gift Clearing Trust?

Gift Clearing Trust is classified under NTEE code T11 (Single Organization Support), within the Philanthropy, Voluntarism & Grantmaking category. It is a 501(c)(3) tax-exempt organization.

Is Gift Clearing Trust audited?

No, Gift Clearing Trust does not currently have audited financial statements.

Does Gift Clearing Trust give grants?

Yes, Gift Clearing Trust distributed $111,201,123 in grants to other organizations and individuals in tax year 2023. Top recipients include MORGAN STANLEY GLOBAL IMPACT FUNDING TRUST INC.

Data Source

Prepared by: ERNST & YOUNG US LLP, NEW YORK, NY

IRS Form 990 electronic filings via the IRS Exempt Organizations Business Master File. All financial figures are as reported in USD.

Publicly available IRS data
Verified filing records
Updated quarterly
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