Cummings Foundation

See general explanation attachment - Cummings school of veterinary medicine

See general explanation attachment - new horizons at marlborough

See general explanation attachment - chs, llc at endicott college

Part of the primary exempt purpose of Cummings Foundation is to operate two not-for profit residential independent and assisted living facilities for seniors. Senior facility revenue is income from the operation of such facilities.

Part of the primary exempt purpose of Cummings Foundation is to provide home health care to seniors. Home health care revenue is income from the provision of such care to seniors.

Cummings Foundation entered into a long-term agreement with tufts university in 2004 to operate its veterinary school through a subsidiary called Cummings health sciences, llc (fka veterinary school at tufts, llc.) During the term of the agreement, Cummings Foundation will contribute at least $50 million to support the renamed Cummings school of veterinary medicine. The irs issued a private letter ruling on may 6, 2004, confirming that the expenditures directed to tufts university and the expenses Cummings Foundation incurs in operating the Cummings school constitute qualified distributions directly for the active conduct of Cummings Foundation's exempt purposes.

Cummings Foundation, Inc. entered into a long-term agreement with endicott college effective january 1, 2022, to operate the Cummings school of nursing and health sciences (csnhs) on endicott college's campus through a subsidiary called Cummings health sciences, llc (chsl). The manner of operation of csnhs by chsl is virtually identical to chsl's operation of Cummings school of veterinary medicine at tufts university, approved in a letter ruling issued by the irs on may 6, 2004.