Alfred I Dupont Charitable Trust
Public records show a registered, tax-exempt organization in good standing.
What it says it does
THE ALFRED I. DUPONT CHARITABLE TRUST (THE "CHARITABLE TRUST") IS ONE OF AMERICA'S MOST GENEROUS SUPPORTERS OF PEDIATRIC HEALTHCARE. SINCE 1935, THE CHARITABLE TRUST HAS DISTRIBUTED $4.7 BILLION TO ITS PRIMARY BENEFICIARY, THE NEMOURS FOUNDATION, FOR THE CARE AND TREATMENT OF CHILDREN PRIMARILY IN DELAWARE AND FLORIDA, AND IT HAS HELPED HUNDREDS OF THOUSANDS OF SICK CHILDREN FIND HEALTH AND NEW HOPE FOR THE FUTURE, REGARDLESS OF ABILITY TO PAY.
- Income
- $498.8 million
- Spending
- $287.2 million
- Spent on programs
- 96%
- Reserves
- Over 10 years of spending
- Largest source of income
- investment income, 100%
- Employees
- 30
- Volunteers
- 0
- Highest pay
- $3.4 million, president/cio
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Strong: 100 out of 100. Higher than 95% of charities in its peer group (health care, over $100m).
Reserves
35 of 35Spendable reserves would cover more than ten years of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
15 of 15Income exceeded spending by 42% of income.
Income trend
15 of 15Income rose 84% on the year before.
Spending floor
15 of 1596% of spending went to programs.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 80 out of 100. Higher than 14% of charities in its peer group (health care, over $100m).
Independent board
5 of 250 of 6 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (1)
- $276.2 million spent. THE CHARITABLE TRUST WAS ORIGINALLY CREATED UPON THE DEATH OF ALFRED I. DUPONT IN 1935 AS A TESTAMENTARY TRUST, PRIMARILY TO ADVANCE HIS CHARITABLE OBJECTIVES TO PROVIDE MEDICAL SERVICES TO CHILDREN, AND TO CARE FOR THE ELDERLY. IN A CODICIL TO HIS WILL, MR. DUPONT STATED, " ... IT HAS BEEN MY FIRM CONVICTION THROUGHOUT LIFE THAT IT IS THE DUTY OF EVERYONE IN THIS WORLD TO DO WHAT IS WITHIN HIS POWER TO ALLEVIATE HUMAN SUFFERING ... " TRUE TO THIS CREDO, MR. DUPONT'S WILL DIRECTED HIS TRUSTEES TO CREATE THE NEMOURS FOUNDATION AS A NON-PROFIT, CHARITABLE CORPORATION UNDER THE LAWS OF FLORIDA. THE NEMOURS FOUNDATION IS THE PRINCIPAL BENEFICIARY OF THE CHARITABLE TRUST, WHICH QUALIFIES AS A TYPE II SUPPORTING ORGANIZATION, AS DEFINED IN IRC CODE SECTION 509(A)(3)(B)(II), BASED ON THE COMMON CONTROL OF THE CHARITABLE TRUST AND THE NEMOURS FOUNDATION BY THE INDIVIDUALS WHO SERVE AS TRUSTEES OF THE CHARITABLE TRUST. THE TRUSTEES OF THE CHARITABLE TRUST, AS MEMBERS OF THE NEMOURS FOUNDATION, EVALUATE THE PERFORMANCE OF NEMOURS AND THE EFFECTIVENESS OF THE NEMOURS BOARD OF DIRECTORS IN MANAGING THE AFFAIRS OF THE FOUNDATION, BOTH COLLECTIVELY AND INDIVIDUALLY. THE NEMOURS FOUNDATION OPERATES AND MANAGES NEMOURS CHILDREN'S HEALTH, ONE OF THE LARGEST INTEGRATED CHILDREN'S HEALTH SYSTEMS IN THE U.S. IT PROVIDES PEDIATRIC PRIMARY, URGENT, AND SPECIALTY CARE; ADVOCATES FOR CHILDREN'S HEALTH THROUGH COMMUNITY RESOURCES AND SUPPORT; AND CONDUCTS RESEARCH TO ADVANCE TREATMENTS. NEMOURS CHILDREN'S HEALTH OPERATES IN SIX STATES: DELAWARE, FLORIDA, GEORGIA, MARYLAND, NEW JERSEY, AND PENNSYLVANIA. FACILITIES INCLUDE 2 FREESTANDING CHILDREN'S HOSPITALS, 71 PRIMARY, URGENT, AND SPECIALTY CARE LOCATIONS, AND 20 COLLABORATING HOSPITALS.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since May 2018.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.
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