Finances

BFO Corporate and Financial Information

     The Brough Family Organization (BFO) is directed and supported by the Richard Brough Family Organization (RBFO)--which is a non-profit Ancestral Family Organization.

Corporate History

     In December 1890, Samuel Richard Brough (1857-1947) returned to Utah after serving a four-year mission to the British Isles for The Church of Jesus Christ of Latter-day Saints. After returning to Utah, Samuel encouraged his Brough relatives living in the western United States to begin holding Brough Family Reunions. The "Brough Family Organization" was formally organized in 1918, with Samuel Richard Brough serving as its first president from 1918 to 1938.

     In 1969, Hyrum C. Brough, a son of Samuel Richard Brough, founded the Samuel Richard Brough Family Organization (SRBFO). From 1979 to 1982, the SRBFO operated alongside the Brough Family Organization-which was incorporated in 1979 in Utah as the Richard Brough Family Organization (RBFO) and approved in 1979 as a non-profit organization by the IRS (IRS #94-2612574).  In 1983, the SRBFO was fully merged into the RBFO (and the SRBFO's existence as a separate corporation was allowed to expire in 2005).  In February 2011, the RBFO changed its on-line identity to the Brough Family Organization (BFO).

     The BFO operates under the direction and support of the non-profit Richard Brough Family Organization (RBFO)--which was named after Richard Brough (1786-1873) of England.  Currently the BFO conducts genealogical and historical research into Brough families throughout the world, supports DNA studies, produces publications and videos, identifies military memorials, erects historical monuments, preserves family documents, encourages family reunions, and participates in family history conferences.

Past and Present Finances of the RBFO

     The RBFO has no paid employees and its officers serve voluntarily.  Since its inception the RBFO has received financial support from its members and has spent over 80% of its finances on genealogical research, with remaining funds used to pay for the publishing of books and videos, postage, stationary, office supplies, computer typography, Internet and web expenses, government registration fees, organizational reunions and family history conferences.   Currently the RBFO has no debt and maintains a positive balance in accordance with financial objectives determined annually by its officers.  All financial contributions are greatly appreciated and are tax-deductible in the United States. Please mail contributions to: Brough Family Organization, 6563 South Afterglow Lane, West Valley City, Utah, 84081, USA.  Contributions can also be sent via PayPal.

     On an annual basis, the RBFO files Form 990-N or "Annual Electronic Filing Reguirements for Small Exempt Organizations" to comply with Internal Revenue Service (IRS) reporting requirements and to maintain its tax exampt status.  The IRS has accepted the tax return for the current year and the RBFO tax exempt status remains intact.

Tax Deductions and Information for RBFO Members 

     The Richard Brough Family Organization (RBFO) is one of the largest ancestral family organizations in the world, and is listed by the Internal Revenue Service (IRS) of the United States Government as a 501(c)(3) non-profit, tax-exempt family history and genealogical organization (IRS EIN # 94-2612574) that is "a public charity with a 50% deductibility limitation." ("The 50% limit applies to the total of all charitable contributions [a person] make[s] during the year. This means that [a person's] deduction for charitable contributions cannot be more than 50% of [his/her] adjusted gross income for the year.")

     According to IRS documents, United States citizens "can deduct [their] contributions of money or property that [they] make to, or for the use of [the RBFO]." Individuals who "give property to [the RBFO] can generally deduct the fair market value of the property at the time of [their] contribution." Also, RBFO members "may [also] be able to deduct some amounts" of "out-of-pocket expenses" they "pay in giving services to [the RBFO]"-such as "the cost of gas and oil, that are directly related to the use of [their] car in giving services to [the RBFO]", and "travel expenses necessarily incurred while [they] are away from home performing services for [the RBFO]."  See IRS Publication # 526 on "Charitable Contribution Deduction" as mentioned below.

IRS Charitable Contribution Deduction for 2026-2028 (via IRS)

Currently, you can only deduct charitable contributions if you itemize deductions on Schedule A (Form 1040), Itemized Deductions (this may be limited). See Publication 526, Charitable Contributions. Beginning with tax year 2026, if you do not itemize, you may deduct up to $1,000 ($2,000 if filing jointly) of your cash contributions to certain qualified organizations.

Gifts to individuals are not deductible. Only qualified organizations are eligible to receive tax deductible contributions.

To determine if the organization that you contributed to qualifies as a charitable organization for income tax deduction purposes, refer to our Tax Exempt Organization Search Tool.

If you receive a benefit in exchange for the contribution such as merchandise, goods or services, including admission to a charity ball, banquet, theatrical performance, or sporting event, you can only deduct the amount that exceeds the fair market value of the benefit received or expected to be received.

For contributions of cash, check, or other monetary gift (regardless of amount), you must maintain a record of the contribution: a bank record or a written communication from the qualified organization containing the name of the organization, the amount, and the date of the contribution.

In addition to deducting your cash contributions, you generally can deduct the fair market value of any other property you donate to qualified organizations. See Publication 561, Determining the Value of Donated Property.

For any contribution of $250 or more (including contributions of cash or property), you must obtain and keep in your records a contemporaneous written acknowledgment from the qualified organization indicating the amount of the cash and a description of any property other than cash contributed. The acknowledgment must say whether the organization provided any goods or services in exchange for the gift and, if so, must provide a description and a good faith estimate of the value of those goods or services. One document from the qualified organization may satisfy both the written communication requirement for monetary gifts and the contemporaneous written acknowledgment requirement for all contributions of $250 or more.

https://www.irs.gov/taxtopics/tc506