International Psychoanalytical Association Fund Delaware

“Ukraine crisis emergency fund exists to extend support and solidarity to our colleagues and all those caught up in and affected by the terrible conflict in ukraine the ipa fund raised $62,344 from donations from ipa members to help pay for epf ukraine crisis initiatives, direct support for members and candidates affects by the crisis, general funding to humanitarian organisations and direct requests made to the ipa. In 2022, the contributions made to these initiatives were $43,999. The ukraine crisis emergency fund held $18,345 on 31 december 2022. The fund for resolution of intractable conflict reflects amounts received from the president to be ringfenced for the work of a new committee for resolution of intractable conflict. As required under article vii of the bylaws (interested director or officer transactions), the board (excluding the president) considered and agreed that the donation is fair to ipa fund and that the spending of the donation will be subject to ipa's procedural code rules. The restricted fund for the committee for resolution of intractable conflict was $20,000 on 31 december 2022. The sigourney research award was presented to the research committee of the ipa for outstanding contribution to psychoanalysis and to enable them to provide research grants to outstanding candidates. The ipa lectureship fund is a restricted fund, the income from which is to be used to fund two prizes for the most cogent, relevant and commendable work on the holocaust and genocide, either current or historical. The second prize is to be made to an author of the best paper pertaining to traumatised adults and children of holocaust survivors published in a book or in a recognised psychoanalytic or other scientific journal during the two years preceding a biennial international congress of the ipa. The candidate loans fund is a donation received from international psychoanalytical association specifically in order to fund candidate loans being paid in future years by the international psychoanalytical association fund (delaware). The research fund is a donation received from the international psychoanalytical association specifically in order to fund research grants being paid in future years by the international psychoanalytical association fund (delaware). The china candidate fund is restricted fund, the income from which is to be used to give grants to chinese candidates to help with their training.”

“The organization is exempt from federal income tax on related income under section 501(c)(3) of the internal revenue code (the "code") and has been classified as an organization which is not a private foundation as defined in sections 509(a)(1) and 170(b)(1)(a)(vi) of the code. In addition, the organization is subject to tax on unrelated business income generated by its investments. The organization follows the guidance of fasb asc topic 740 - accounting for uncertainty in income taxes. As of december 31, 2022, management evaluated the organization's tax positions and conclude that the organization had maintained its tax-exempt status and had taken no uncertain tax positions that require adjustment to the consolidated financial statements.”

“Currency loss/profit 424.”

“Provision for bad debt expense 27,867.”

“Currency loss/profit 424.”