The Florida State Capitol

Form 990-PFTax year 2025EIN 65-6319038

Lee Perelstine Kagan Charitable TR

A private foundation in Miami, FL. Its return for tax year 2025 lists 25 grants and $135,250 paid in grants.

Tax year 2025 (period ending Dec 31, 2025), read from the IRS e-file on Nov 11, 2026. Returns reach the IRS 5 to 18 months after the year they describe.

How to apply

Preselected only

The return checks the box saying the foundation gives only to preselected organizations and does not accept unsolicited requests.

Assets and giving by year

6 returns on file
Grants paid by tax year. The latest year is in blue.
  • Tax year 2025

    $135,250

    Grants listed
    25
    Assets, end of year
    $3,583,385
  • Tax year 2024

    $107,000

    Grants listed
    17
    Assets, end of year
    $2,659,738
  • Tax year 2023

    $72,590

    Grants listed
    23
    Assets, end of year
    $2,379,459
  • Tax year 2022

    $103,797

    Grants listed
    27
    Assets, end of year
    $2,057,707
  • Tax year 2021

    $79,873

    Grants listed
    28
    Assets, end of year
    $2,173,635
  • Tax year 2020

    $89,417

    Grants listed
    27
    Assets, end of year
    $1,786,312

Grants paid in 2025

25 grants, largest first

As listed on the return.

  1. Brandeis UniversityWaltham, MA

    Scholarship

    $27,500
  2. American Friends of Beit Issie ShapiroNew York, NY

    Medical

    $17,500
  3. American Friends of Israel ElwynBala Cynwyd, PA

    Medical

    $12,500
  4. American Friends of Magen David AdoHallandale, FL

    Medical

    $12,500
  5. Pef Israel Endowment FundNew York, NY

    Medical

    $10,000
  6. American Friends of United HatzalahNew York, NY

    Medical

    $5,500
  7. Colel ChabadBrooklyn, NY

    Medical

    $5,500
  8. American Friends of RambamNew York, NY

    Medical

    $3,750
  9. Isreal Cancer Research FundHartsdale, NY

    Medical

    $3,250
  10. Kids Kicking Cancer Israel America GivesNew York City, NY

    Medical

    $3,250
  11. American Friends of Akim USA IncNy, NY

    Medical

    $3,000
  12. American Friends of Bshvil HamacharMorrisville, NC

    Medical

    $3,000
  13. American Friends of Seeach SodBrooklyn, NY

    Medical

    $3,000
  14. American Friends of Shaalei TikvahNew York, NY

    Medical

    $3,000
  15. Shaare Zedek Medical Center in JeruNew York, NY

    Medical

    $3,000
  16. Chabad of Downtown Coral GablesCoral Gables, FL

    Medical

    $2,750
  17. Chabad at Brandis UniversityWaltham, MA

    Medical

    $2,750
  18. American Friends of SulamMonsey, NY

    Medical

    $2,500
  19. American Friends of Tel Aviv UniverNew York, NY

    Medical

    $2,500
  20. Friends of Yad Sarah (tara)New York, NY

    Medical

    $2,500
  21. HadassahNew York, NY

    Medical

    $2,500
  22. Israel Childrens Cancer FoundationLawrence, NY

    Medical

    $2,000
  23. American Friends of Orr ShalomJanesville, WI

    Medical

    $500
  24. American Friends of ShumayaNew York, NY

    Medical

    $500
  25. Pef-Isreal-LirotNew York, NY

    Medical

    $500

Where the money goes

By cause: grants to organizations we matched to the IRS list of exempt organizations, by their category.

  1. Human services2 grants $30,00042% of the total
  2. Education1 grant $27,50039% of the total
  3. Religion2 grants $8,25012% of the total
  4. International aid2 grants $3,0004% of the total
  5. Health1 grant $2,0003% of the total

By State

Grants to organizations with a US address, latest year.

  1. New York18 grants $73,750
  2. Massachusetts2 grants $30,250
  3. Florida2 grants $15,250
  4. Pennsylvania1 grant $12,500
  5. North Carolina1 grant $3,000
  6. Wisconsin1 grant $500

Officers, directors and trustees

1 person as filed

As filed on the return, with average hours per week and pay from the foundation.

  • Thomas V GammonTRUSTEE Hours 2.5Pay $0

The return

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