The New York State Capitol

Form 990-PFTax year 2024EIN 84-2735202

Ac & JC Foundation Inc

A private foundation in New York, NY. Its return for tax year 2024 lists 43 grants and $9.1 million paid in grants.

Tax year 2024 (period ending Dec 31, 2024), 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

5 returns on file
Grants paid by tax year. The latest year is in blue.
  • Tax year 2024

    $9,149,341

    Grants listed
    43
    Assets, end of year
    $24,915,190
  • Tax year 2023

    $7,527,366

    Grants listed
    42
    Assets, end of year
    $25,850,805
  • Tax year 2022

    $2,193,679

    Grants listed
    28
    Assets, end of year
    $8,176,724
  • Tax year 2021

    $2,844,429

    Grants listed
    29
    Assets, end of year
    $7,552,064
  • Tax year 2020

    $1,000,000

    Grants listed
    2
    Assets, end of year
    $11,418,792

Grants paid in 2024

43 grants, largest first

As listed on the return.

  1. Fidelity Investments Charitable Gift FundCincinnati, OH

    To provide support for general operating grants made via the audrey and jacob cappell charitable fund

    $1,985,000
  2. Fidelity Investments Charitable Gift FundCincinnati, OH

    To provide support for general operating grants made via the audrey cappell charitable gift fund

    $1,926,500
  3. City Harvest IncBrooklyn, NY

    To provide support for city harvest's capital campaign

    $500,000
  4. Central Park Conservancy IncNew York, NY

    To provide support for central park conservancy's capital campaign

    $350,000
  5. American Museum of Natural HistoryNew York, NY

    To provide support for updates to the museum's permanent exhibition halls and build capacity for future improvements

    $325,000
  6. Wildlife Conservation SocietyBronx, NY

    General operating support

    $250,000
  7. American Jewish Joint DistributionNew York, NY

    General operating support

    $200,000
  8. American Museum of Natural HistoryNew York, NY

    General operating support

    $200,000
  9. Ballet Theatre Foundation IncNew York, NY

    General operating support

    $200,000
  10. Central Park Conservancy IncNew York, NY

    General operating support

    $200,000
  11. City Harvest IncBrooklyn, NY

    General operating support

    $200,000
  12. Metropolitan Opera Association IncNew York, NY

    General operating support

    $200,000
  13. The Jewish MuseumNew York, NY

    General operating support

    $200,000
  14. The Metropolitan Museum of ArtNew York, NY

    General operating support

    $200,000
  15. The New York Public LibraryNew York, NY

    General operating support

    $200,000
  16. Mara Elephant Project USA IncCarmel, IN

    General operating support

    $153,250
  17. New York UniversityNew York, NY

    To provide support for new york university's moses center

    $140,000
  18. Coalition for the HomelessNew York, NY

    General operating support

    $125,000
  19. Lower East Side Tenement MuseumNew York, NY

    General operating support

    $125,000
  20. New York Historical SocietyNew York, NY

    General operating support

    $125,000
  21. Alvin Ailey American Dance TheaterNew York, NY

    General operating support

    $100,000
  22. Dance Theatre of Harlem IncNew York, NY

    General operating support

    $100,000
  23. Fountain House IncNew York, NY

    General operating support

    $100,000
  24. Friends of Wildlife Justice CommissionNew York, NY

    General operating support

    $100,000
  25. International Refugee Assistance ProjectNew York, NY

    General operating support

    $100,000
  26. The Jewish MuseumNew York, NY

    To provide support for the jewish museum's capital campaign

    $100,000
  27. The Metropolitan Museum of ArtNew York, NY

    To provide support for the metropolitan museum of arts metlive arts program

    $100,000
  28. Amboseli Trust for ElephantsNewbury, MA

    General operating support

    $75,000
  29. Metropolitan New York Coordinating CoucilNew York, NY

    General operating support

    $75,000
  30. Natural Resources Defense CouncilNew York, NY

    General operating support

    $75,000
  31. Safe Passage Project CorporationNew York, NY

    General operating support

    $75,000
  32. Sheldrick Wildlife TrustLaguna Hills, CA

    General operating support

    $75,000
  33. The Pierpont Morgan LibraryNew York, NY

    To provide support to the belle da costa greene fellowships

    $75,000
  34. Wildlife Conservation NetworkSan Francisco, CA

    To provide support for the general operations of tsavo trust

    $75,000
  35. Room to ReadSan Francisco, CA

    General operating support

    $65,000
  36. The Pierpont Morgan LibraryNew York, NY

    General operating support

    $30,000
  37. Philanthropy New YorkNew York, NY

    General operating support

    $14,350
  38. Brooklyn Workforce InnovationsBrooklyn, NY

    General operating support

    $7,356
  39. Lower East Side Tenement MuseumNew York, NY

    2024 gala

    $1,053
  40. National Center for Family PhilanthropyWashington, DC

    General operating support

    $1,000
  41. Farm Arts CollectiveDamascus, PA

    General operating support

    $521
  42. Expanded SchoolsNew York, NY

    General operating support

    $208
  43. The YWCA of BrooklynBrooklyn, NY

    General operating support

    $103

Approved for future payment

4 grants

Approved in 2024 and not yet paid.

  1. Central Park Conservancy IncNew York, NY

    To provide support for central park conservancy's capital campaign

    $650,000
  2. Mara Elephant Project USA IncCarmel, IN

    General operating support

    $153,250
  3. New York UniversityNew York, NY

    To provide support for new york university's moses center

    $140,000
  4. The Metropolitan Museum of ArtNew York, NY

    To provide support for the metropolitan museum of arts metlive arts program

    $100,000

Where the money goes

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

  1. Arts and culture11 grants $1,351,57431% of the total
  2. Food and agriculture2 grants $700,00016% of the total
  3. Animals5 grants $575,00013% of the total
  4. Sports and recreation2 grants $550,00013% of the total
  5. Education5 grants $510,00012% of the total
  6. International aid1 grant $200,0005% of the total
  7. 6 other causes8 grants $511,81412% of the total

By State

Grants to organizations with a US address, latest year.

  1. New York34 grants $4,793,070
  2. Ohio2 grants $3,911,500
  3. California3 grants $215,000
  4. Indiana1 grant $153,250
  5. Massachusetts1 grant $75,000
  6. District of Columbia1 grant $1,000
  7. Pennsylvania1 grant $521

Officers, directors and trustees

4 people as filed

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

  • Jacob CappellCO-PRESIDENT Hours 1Pay $0
  • Audrey CappellCO-PRESIDENT Hours 1Pay $0
  • Joseph CosmaiTREASURER & SECRETARY Hours 0.25Pay $0
  • Jeffrey WacksmanDIRECTOR Hours 0.25Pay $0

The return

More foundations

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Same main cause (arts and culture), giving between a quarter and four times this foundation’s where possible, nearby first.

  1. The Donald and Barbara Zucker Family FoundationNew York, NY 217 grants Preselected only $9,600,774 giving
  2. David C Butterfield and Alfonso D Rubio Memorial FoundationNew York, NY 16 grants Preselected only $9,616,516 giving
  3. The Helen Gurley Brown FoundationNew York, NY 31 grants Preselected only $9,774,531 giving
  4. Hutchins Family Foundation IncNew York, NY 31 grants Preselected only $9,838,272 giving
  5. BRD Family Foundation IncNew York, NY 1 grant Preselected only $8,400,000 giving