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”’Dixie & Anne Leavitt Family Foundation”’ is a [[Cedar City, Utah]]-based private foundation that provides funding for education, health, and welfare initiatives.<ref>{{Cite news |last=Pear |first=Robert |date=2006-07-22 |title=Health Secretary Is Questioned on Use of Family Foundation |url=https://www.nytimes.com/2006/07/22/washington/health-secretary-is-questioned-on-use-of-family-foundation.html |access-date=2024-05-24 |work=The New York Times |language=en-US |issn=0362-4331}}</ref> It was established in 2001 by [[Dixie L. Leavitt]] and his wife Anne as [[Supporting organization (charity)|Type III supporting organization]], a tax structure IRS describes as one of its “Dirty Dozen” [[tax scam]]s.<ref name=”auto2″>https://www.seattlepi.com/national/article/official-s-charity-took-millions-in-tax-write-offs-1209609.php|title=Official’s charity took millions in tax write-offs |first=Kevin |last=Freking |date=July 21, 2006 |website=[[Seattle Pi]]}}</ref><ref>{{Cite web|url=https://www.deseret.com/2006/7/21/19964822/is-leavitt-foundation-an-irs-tax-scam/|title=Is Leavitt foundation an IRS tax scam? |date=July 21, 2006|website=[[Deseret News]]}}</ref>

”’Dixie & Anne Leavitt Family Foundation”’ is a [[Cedar City, Utah]]-based private foundation that provides funding for education, health, and welfare initiatives.<ref>{{Cite news |last=Pear |first=Robert |date=2006-07-22 |title=Health Secretary Is Questioned on Use of Family Foundation |url=https://www.nytimes.com/2006/07/22/washington/health-secretary-is-questioned-on-use-of-family-foundation.html |access-date=2024-05-24 |work=The New York Times |language=en-US |issn=0362-4331}}</ref> It was established in 2001 by [[Dixie L. Leavitt]] and his wife Anne as [[Supporting organization (charity)|Type III supporting organization]], a tax structure IRS describes as one of its “Dirty Dozen” [[tax scam]]s.<ref name=”auto2″>https://www.seattlepi.com/national/article/official-s-charity-took-millions-in-tax-write-offs-1209609.php|title=Official’s charity took millions in tax write-offs |first=Kevin |last=Freking |date=July 21, 2006 |website=[[Seattle Pi]]}}</ref><ref>{{Cite web|url=https://www.deseret.com/2006/7/21/19964822/is-leavitt-foundation-an-irs-tax-scam/|title=Is Leavitt foundation an IRS tax scam? |date=July 21, 2006|website=[[Deseret News]]}}</ref>

==History==

==History==

The Dixie & Anne Leavitt Family Foundation was formed in August 2000, funded with approximately $9 million in assets, including stock from the [[Leavitt Group]] insurance business and [[water right|water rights]].<ref name=”auto2″/><ref name=”auto”>{{Cite web|url=https://philanthropynewsdigest.org/news/leavitt-family-foundation-s-skimpy-giving-raises-eyebrows|title=Leavitt Family Foundation’s Skimpy Giving Raises Eyebrows|website=Philanthropy News Digest (PND)}}</ref> It was organized as a [[Supporting organization (charity)|Type III supporting organization]], a structure that allowed for significant upfront tax deductions based on the assets’ market value.<ref name=”auto2″/> In its initial years, the foundation’s charitable distributions were minimal relative to its assets, disbursing $49,000 in 2002 and $52,000 in 2003, representing approximately 0.5% and 0.6% of its trust, respectively.<ref name=”auto”/> During this period, a substantial portion of the foundation’s corpus was invested in or loaned to Leavitt family business ventures, including Leavitt Land and Investment, Inc.<ref name=”auto”/><ref name=”auto1″>{{Cite web|url=https://archive.sltrib.com/article.php?id=4077898&itype=NGPSID&source=rss |title=Leavitt’s fund donations low, records show|first=Jonathan |last=Weisman |date==July 21, 2006 |website=The Salt Lake Tribune}}</ref>

The Dixie & Anne Leavitt Family Foundation was formed in August 2000, funded with approximately $9 million in assets, including stock from the [[Leavitt Group]] insurance business and [[water right|water rights]].<ref name=”auto2″/><ref name=”auto”>{{Cite web|url=https://philanthropynewsdigest.org/news/leavitt-family-foundation-s-skimpy-giving-raises-eyebrows|title=Leavitt Family Foundation’s Skimpy Giving Raises Eyebrows|website=Philanthropy News Digest (PND)}}</ref> It was organized as a [[Supporting organization (charity)|Type III supporting organization]], a structure that allowed for significant upfront tax deductions based on the assets’ market value.<ref name=”auto2″/> In its initial years, the foundation’s charitable distributions were minimal relative to its assets, disbursing $49,000 in 2002 and $52,000 in 2003, representing approximately 0.5% and 0.6% of its trust, respectively.<ref name=”auto”/> During this period, a substantial portion of the foundation’s corpus was invested in or loaned to Leavitt family business ventures, including Leavitt Land and Investment, Inc.<ref name=”auto”/><ref name=”auto1″>{{Cite web|url=https://archive.sltrib.com/article.php?id=4077898&itype=NGPSID&source=rss |title=Leavitt’s fund donations low, records show|first=Jonathan |last=Weisman |date=July 21, 2006 |website=The Salt Lake Tribune}}</ref>

Following public scrutiny in the mid-2000s, the foundation’s philanthropic activity increased. In 2005 and 2006, it distributed over $1.2 million to charitable causes.<ref name=”auto3″>{{Cite web|url=https://archive.sltrib.com/article.php?id=4129167&itype=NGPSID |title=Full circle of Leavitts’ charity cash bugs critics|first1=Thomas|last2=Burr|first1=Robert |last2=Gehrke |date=August 3, 2006 |website=The Salt Lake Tribune}}</ref> The foundation shifted its focus toward more conventional philanthropy, becoming a major supporter of [[Southern Utah University]] (SUU).<ref name=”auto3″/> In 2008, it contributed to the funding for a new business building on campus. In 2015, the foundation pledged $7.5 million to SUU, $5 million for the construction of the Dixie L. Leavitt School of Business and $2.5 million for student scholarships.<ref>{{Cite web |date=2018-08-28 |title=Dixie L. Leavitt Business Building Dedication |url=http://suunews.net/2018/08/28/dixie-l-leavitt-school-of-business-ribbon-cutting-and-dedication-ceremony/ |access-date=2024-05-24 |website=SUU News |language=en-US}}</ref> The Business School was completed in 2017.<ref>{{Cite web |date=2016-04-25 |title=SUU holds groundbreaking ceremony for new business building |url=https://suindependent.com/suu-groundbreaking-ceremony-new-business-building/ |access-date=2024-05-24 |website=The Independent {{!}} News Events Opinion More |language=en-US}}</ref><ref>{{Cite web |last=Kennedy |first=Mike |date=2018-09-10 |title=Business school facility opens at Southern Utah University |url=https://www.asumag.com/planning-design/new-construction/article/20856584/business-school-facility-opens-at-southern-utah-university |access-date=2024-05-24 |website=American School & University |language=en}}</ref><ref>{{Cite web |last=Holmes |first=Chris |date=2018-08-30 |title=SUU Celebrates New Home To Business School |url=https://www.upr.org/utah-news/2018-08-30/suu-celebrates-new-home-to-business-school |access-date=2024-05-24 |website=Utah Public Radio |language=en}}</ref> By the 2020s, the foundation’s total contributions to SUU exceeded $12 million.

Following public scrutiny in the mid-2000s, the foundation’s philanthropic activity increased. In 2005 and 2006, it distributed over $1.2 million to charitable causes.<ref name=”auto3″>{{Cite web|url=https://archive.sltrib.com/article.php?id=4129167&itype=NGPSID |title=Full circle of Leavitts’ charity cash bugs critics|first1=Thomas|=Burr|=Robert |last2=Gehrke |date=August 3, 2006 |website=The Salt Lake Tribune}}</ref> The foundation shifted its focus toward more conventional philanthropy, becoming a major supporter of [[Southern Utah University]] (SUU).<ref name=”auto3″/> In 2008, it contributed to the funding for a new business building on campus. In 2015, the foundation pledged $7.5 million to SUU, $5 million for the construction of the Dixie L. Leavitt School of Business and $2.5 million for student scholarships.<ref>{{Cite web |date=2018-08-28 |title=Dixie L. Leavitt Business Building Dedication |url=http://suunews.net/2018/08/28/dixie-l-leavitt-school-of-business-ribbon-cutting-and-dedication-ceremony/ |access-date=2024-05-24 |website=SUU News |language=en-US}}</ref> The Business School was completed in 2017.<ref>{{Cite web |date=2016-04-25 |title=SUU holds groundbreaking ceremony for new business building |url=https://suindependent.com/suu-groundbreaking-ceremony-new-business-building/ |access-date=2024-05-24 |website=The Independent {{!}} News Events Opinion More |language=en-US}}</ref><ref>{{Cite web |last=Kennedy |first=Mike |date=2018-09-10 |title=Business school facility opens at Southern Utah University |url=https://www.asumag.com/planning-design/new-construction/article/20856584/business-school-facility-opens-at-southern-utah-university |access-date=2024-05-24 |website=American School & University |language=en}}</ref><ref>{{Cite web |last=Holmes |first=Chris |date=2018-08-30 |title=SUU Celebrates New Home To Business School |url=https://www.upr.org/utah-news/2018-08-30/suu-celebrates-new-home-to-business-school |access-date=2024-05-24 |website=Utah Public Radio |language=en}}</ref> By the 2020s, the foundation’s total contributions to SUU exceeded $12 million.

In 2022, it supported the construction of the Virgin Valley Pioneer Park in downtown Mesquite, Nevada.<ref>{{Cite web |last=Robison |first=Vernon |date=2022-02-23 |title=Groundbreaking On Heritage Park |url=https://mvprogress.com/2022/02/22/groundbreaking-on-heritage-park/ |access-date=2024-05-24 |website=The Progress |language=en-US}}</ref>

In 2022, it supported the construction of the Virgin Valley Pioneer Park in downtown Mesquite, Nevada.<ref>{{Cite web |last=Robison |first=Vernon |date=2022-02-23 |title=Groundbreaking On Heritage Park |url=https://mvprogress.com/2022/02/22/groundbreaking-on-heritage-park/ |access-date=2024-05-24 |website=The Progress |language=en-US}}</ref>

Revision as of 19:41, 3 October 2025

Welfare foundation

Dixie & Anne Leavitt Family Foundation is a Cedar City, Utah-based private foundation that provides funding for education, health, and welfare initiatives.[1] It was established in 2001 by Dixie L. Leavitt and his wife Anne as Type III supporting organization, a tax structure IRS describes as one of its “Dirty Dozen” tax scams.[2][3]

History

The Dixie & Anne Leavitt Family Foundation was formed in August 2000, funded with approximately $9 million in assets, including stock from the Leavitt Group insurance business and water rights.[2][4] It was organized as a Type III supporting organization, a structure that allowed for significant upfront tax deductions based on the assets’ market value.[2] In its initial years, the foundation’s charitable distributions were minimal relative to its assets, disbursing $49,000 in 2002 and $52,000 in 2003, representing approximately 0.5% and 0.6% of its trust, respectively.[4] During this period, a substantial portion of the foundation’s corpus was invested in or loaned to Leavitt family business ventures, including Leavitt Land and Investment, Inc.[4][5]

Following public scrutiny in the mid-2000s, the foundation’s philanthropic activity increased. In 2005 and 2006, it distributed over $1.2 million to charitable causes.[6] The foundation shifted its focus toward more conventional philanthropy, becoming a major supporter of Southern Utah University (SUU).[6] In 2008, it contributed to the funding for a new business building on campus. In 2015, the foundation pledged $7.5 million to SUU, $5 million for the construction of the Dixie L. Leavitt School of Business and $2.5 million for student scholarships.[7] The Business School was completed in 2017.[8][9][10] By the 2020s, the foundation’s total contributions to SUU exceeded $12 million.

In 2022, it supported the construction of the Virgin Valley Pioneer Park in downtown Mesquite, Nevada.[11]

Operations

As of 2023, the foundation’s assets were valued at over $66 million. Its mission focuses on supporting education, health, welfare, religious, and cultural causes. A primary beneficiary is Southern Utah University, where the foundation provides affordable student housing and funds approximately 160 housing scholarships annually.[12][13] It owns and operates several apartment properties near the SUU campus for this purpose.[14][15] The foundation also makes grants to other local organizations, including the Neil Simon Festival and The Church of Jesus Christ of Latter-day Saints. The organization is managed by Leavitt family members.[2]

Controversies

In 2006, Leavitt Family Foundation became the subject of national media attention regarding its financial practices. Reports highlighted the disparity between the large tax deductions claimed by the family and the low level of charitable giving in the foundation’s early years. Scrutiny focused on the foundation’s investments in and loans to family-controlled businesses. Mark W. Everson of IRS cited the foundation’s structure as an example of a tax avoidance scheme, and watchdog organizations criticized the arrangement.[4] In response, representatives for the Leavitt family stated that the foundation’s activities were legal and that charitable disbursements had increased. The publicity contributed to legislative action, and in 2006, the U.S. Congress passed reforms that tightened the regulations for supporting organizations.[5]

The foundation’s dealings with Southern Utah University also drew criticism. Beginning in 2003, the foundation funded housing scholarships for SUU students, with the condition that the funds be used for rent at apartment complexes owned by a Leavitt family business.[6] This arrangement resulted in approximately $500,000 of the foundation’s tax-deductible donations being paid as rental income to the family’s company.[6] While some members of the university foundation’s board raised concerns, the program was approved after a legal review confirmed its compliance with formal requirements.[6] The Leavitt family defended the program as a means to address student housing needs. Following media reports on the practice, the direct rent-back arrangement was discontinued.[6]

References

  1. ^ Pear, Robert (2006-07-22). “Health Secretary Is Questioned on Use of Family Foundation”. The New York Times. ISSN 0362-4331. Retrieved 2024-05-24.
  2. ^ a b c d Freking, Kevin (July 21, 2006). “Official’s charity took millions in tax write-offs”. Seattle Pi.
  3. ^ “Is Leavitt foundation an IRS tax scam?”. Deseret News. July 21, 2006.
  4. ^ a b c d “Leavitt Family Foundation’s Skimpy Giving Raises Eyebrows”. Philanthropy News Digest (PND).
  5. ^ a b Weisman, Jonathan (July 21, 2006). “Leavitt’s fund donations low, records show”. The Salt Lake Tribune.
  6. ^ a b c d e f Burr, Thomas; Gehrke, Robert (August 3, 2006). “Full circle of Leavitts’ charity cash bugs critics”. The Salt Lake Tribune.
  7. ^ “Dixie L. Leavitt Business Building Dedication”. SUU News. 2018-08-28. Retrieved 2024-05-24.
  8. ^ “SUU holds groundbreaking ceremony for new business building”. The Independent | News Events Opinion More. 2016-04-25. Retrieved 2024-05-24.
  9. ^ Kennedy, Mike (2018-09-10). “Business school facility opens at Southern Utah University”. American School & University. Retrieved 2024-05-24.
  10. ^ Holmes, Chris (2018-08-30). “SUU Celebrates New Home To Business School”. Utah Public Radio. Retrieved 2024-05-24.
  11. ^ Robison, Vernon (2022-02-23). “Groundbreaking On Heritage Park”. The Progress. Retrieved 2024-05-24.
  12. ^ Benson, Lee (2014-05-10). “About Utah: Q&A with a Cedar City institution”. Deseret News. Retrieved 2024-05-24.
  13. ^ “The Dixie & Anne Leavitt Family Foundation | Cedar City, UT | Instrumentl”. www.instrumentl.com. Retrieved 2024-05-24.
  14. ^ Lundgren, Alysha (2023-06-26). “Emotions run high as Cedar City approves zone change for student housing in city’s ‘heart’“. Retrieved 2024-05-24.
  15. ^ Burkitt, Bree. “SUU rises to overcome past housing challenges”. The Spectrum. Retrieved 2024-05-25.

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