﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2012v2.3">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2014-06-30T14:28:58-05:00</Timestamp>
    <TaxPeriodEndDate>2013-08-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>BUCKLEY &amp; SITZMAN LLP</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>3901 NORMAL BLVD STE 100</AddressLine1>
        <City>LINCOLN</City>
        <State>NE</State>
        <ZIPCode>685065200</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2012-09-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>470809384</EIN>
      <Name>
        <BusinessNameLine1>KAPPA FOUNDATION</BusinessNameLine1>
      </Name>
      <NameControl>KAPP</NameControl>
      <Phone>4023804969</Phone>
      <USAddress>
        <AddressLine1>PO BOX 5839</AddressLine1>
        <City>LINCOLN</City>
        <State>NE</State>
        <ZIPCode>68505</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>ROSS JENSEN</Name>
      <Title>TREASURER</Title>
      <Phone>4023804969</Phone>
      <DateSigned>2014-06-26</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>SUMAN VALLABHBHAI CPA</Name>
      <Phone>4024847676</Phone>
      <DatePrepared>2014-06-26</DatePrepared>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2015-11-30 17:44:51Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="6">
    <IRS990 documentId="RetDoc4" referenceDocumentId="RetDoc6">
      <AddressChange>X</AddressChange>
      <GrossReceipts>701091</GrossReceipts>
      <GroupReturnForAffiliates>false</GroupReturnForAffiliates>
      <Organization501c3>X</Organization501c3>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>1998</YearFormation>
      <StateLegalDomicile>NE</StateLegalDomicile>
      <ActivityOrMissionDescription>KAPPA FOUNDATION PROVIDES HOUSING AND SCHOLARSHIP SUPPORT TO STUDENTS ATTENDING THE UNIVERSITY OF NEBRASKA-LINCOLN, PRIMARILY THOSE ENROLLED IN THE COLLEGE OF AGRICULTURAL SCIENCES AND NATURAL RESOURCES. THE FOUNDATION SUPPORTS AN EDUCATIONAL ENVIRONMENT CONDUCIVE TO BOTH FORMAL AND INFORMAL EDUCATION IN ORDER TO ENCOURAGE AND INFLUENCE A BROADER AND BETTER AGRICULTURE.</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>9</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>9</NbrIndependentVotingMembers>
      <TotalNbrEmployees>0</TotalNbrEmployees>
      <TotalNbrVolunteers>11</TotalNbrVolunteers>
      <TotalGrossUBI>0</TotalGrossUBI>
      <ContributionsGrantsPriorYear>436711</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>606013</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenuePriorYear>91855</ProgramServiceRevenuePriorYear>
      <ProgramServiceRevenueCY>0</ProgramServiceRevenueCY>
      <InvestmentIncomePriorYear>73641</InvestmentIncomePriorYear>
      <InvestmentIncomeCurrentYear>7348</InvestmentIncomeCurrentYear>
      <OtherRevenueCurrentYear>0</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>602207</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>613361</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsCY>0</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcCurrentYear>0</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>812</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>79705</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>25179</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>79705</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>25179</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>522502</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>588182</RevenuesLessExpensesCY>
      <TotalAssetsBOY>2410091</TotalAssetsBOY>
      <TotalAssetsEOY>5320351</TotalAssetsEOY>
      <TotalLiabilitiesBOY>9750</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>2347500</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>2400341</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>2972851</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <MissionDescription>KAPPA FOUNDATION PROVIDES HOUSING AND SCHOLARSHIP SUPPORT TO STUDENTS ATTENDING THE UNIVERSITY OF NEBRASKA-LINCOLN, PRIMARILY THOSE ENROLLED IN THE COLLEGE OF AGRICULTURAL SCIENCES AND NATURAL RESOURCES. THE FOUNDATION SUPPORTS AN EDUCATIONAL ENVIRONMENT CONDUCIVE TO BOTH FORMAL AND INFORMAL EDUCATION IN ORDER TO ENCOURAGE AND INFLUENCE A BROADER AND BETTER AGRICULTURE.</MissionDescription>
      <SignificantNewProgramServices>false</SignificantNewProgramServices>
      <SignificantChange>false</SignificantChange>
      <Expense>24187</Expense>
      <Description>EDUCATIONAL SCHOLARSHIPS FOR STUDENTS ATTENDING THE UNIVERSITY OF NEBRASKA-LINCOLN, PRIMARILY THOSE ENROLLED IN THE COLLEGE OF AGRICULTURAL SCIENCES AND NATURAL RESOURCES OR THOSE PURSUING POST-GRADUATE CAREERS RELATED TO AGRICULTURE.</Description>
      <TotalProgramServiceExpense>24187</TotalProgramServiceExpense>
      <DescribedIn501C3 referenceDocumentId="RetDoc2">true</DescribedIn501C3>
      <ScheduleBRequired referenceDocumentId="RetDoc1">true</ScheduleBRequired>
      <PoliticalActivities>false</PoliticalActivities>
      <LobbyingActivities>false</LobbyingActivities>
      <SubjectToProxyTax>false</SubjectToProxyTax>
      <DonorAdvisedFunds referenceDocumentId="RetDoc3">false</DonorAdvisedFunds>
      <ConservationEasements referenceDocumentId="RetDoc3">false</ConservationEasements>
      <CollectionsOfArt referenceDocumentId="RetDoc3">false</CollectionsOfArt>
      <CreditCounseling referenceDocumentId="RetDoc3">false</CreditCounseling>
      <TermOrPermanentEndowments referenceDocumentId="RetDoc3">false</TermOrPermanentEndowments>
      <ReportLandBldgEquip referenceDocumentId="RetDoc3">true</ReportLandBldgEquip>
      <ReportInvestOthSecurities referenceDocumentId="RetDoc3">false</ReportInvestOthSecurities>
      <ReportProgRelInvest referenceDocumentId="RetDoc3">false</ReportProgRelInvest>
      <ReportOtherAssets referenceDocumentId="RetDoc3">false</ReportOtherAssets>
      <ReportOtherLiabilities referenceDocumentId="RetDoc3">false</ReportOtherLiabilities>
      <ReportFin48Footnote referenceDocumentId="RetDoc3">false</ReportFin48Footnote>
      <IndependentAuditFinancialStmt referenceDocumentId="RetDoc3">false</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt referenceDocumentId="RetDoc3">false</ConsolidatedAuditFinancialStmt>
      <School>false</School>
      <ForeignOffice>false</ForeignOffice>
      <ForeignActivities>false</ForeignActivities>
      <MoreThan5000KToOrganizations>false</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals>false</MoreThan5000KToIndividuals>
      <ProfessionalFundraising>false</ProfessionalFundraising>
      <FundraisingActivities>false</FundraisingActivities>
      <Gaming>false</Gaming>
      <Hospital>false</Hospital>
      <GrantsToOrganizations>false</GrantsToOrganizations>
      <GrantsToIndividuals>false</GrantsToIndividuals>
      <ScheduleJRequired>false</ScheduleJRequired>
      <TaxExemptBonds>false</TaxExemptBonds>
      <ExcessBenefitTransaction>false</ExcessBenefitTransaction>
      <PriorExcessBenefitTransaction>false</PriorExcessBenefitTransaction>
      <LoanToOfficerOrDQP>false</LoanToOfficerOrDQP>
      <GrantToRelatedPerson>false</GrantToRelatedPerson>
      <BsnssRltnshpWithOrganization>false</BsnssRltnshpWithOrganization>
      <BsnssRltnshpThruFamilyMember>false</BsnssRltnshpThruFamilyMember>
      <OfficerEntityWithBsnssRltnshp>false</OfficerEntityWithBsnssRltnshp>
      <DeductibleNonCashContributions referenceDocumentId="RetDoc5">true</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt referenceDocumentId="RetDoc5">false</DeductibleContributionsOfArt>
      <Terminated>false</Terminated>
      <PartialLiquidation>false</PartialLiquidation>
      <DisregardedEntity>false</DisregardedEntity>
      <RelatedEntity>false</RelatedEntity>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransfersToExemptNonChrtblOrg>false</TransfersToExemptNonChrtblOrg>
      <ActivitiesConductedPartnership>false</ActivitiesConductedPartnership>
      <ScheduleORequired>true</ScheduleORequired>
      <NumberFormsTransmittedWith1096>0</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <NumberOfEmployees>0</NumberOfEmployees>
      <UnrelatedBusinessIncome>false</UnrelatedBusinessIncome>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>false</TaxablePartyNotification>
      <NonDeductibleContributions>false</NonDeductibleContributions>
      <IndoorTanningServices>false</IndoorTanningServices>
      <InfoInScheduleOPartVI>X</InfoInScheduleOPartVI>
      <NbrVotingGoverningBodyMembers>9</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>9</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>false</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>false</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>false</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>false</MaterialDiversionOrMisuse>
      <MembersOrStockholders>false</MembersOrStockholders>
      <ElectionOfBoardMembers>false</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>false</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>true</MinutesOfGoverningBody>
      <MinutesOfCommittees>true</MinutesOfCommittees>
      <OfficerMailingAddress>false</OfficerMailingAddress>
      <LocalChapters>false</LocalChapters>
      <Form990ProvidedToGoverningBody>false</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>true</ConflictOfInterestPolicy>
      <AnnualDisclosureCoveredPersons>true</AnnualDisclosureCoveredPersons>
      <RegularMonitoringEnforcement>false</RegularMonitoringEnforcement>
      <WhistleblowerPolicy>false</WhistleblowerPolicy>
      <DocumentRetentionPolicy>false</DocumentRetentionPolicy>
      <CompensationProcessCEO>false</CompensationProcessCEO>
      <CompensationProcessOther>false</CompensationProcessOther>
      <InvestmentInJointVenture>false</InvestmentInJointVenture>
      <TheBooksAreInCareOf>
        <NamePerson>ROSS JENSEN</NamePerson>
        <TelephoneNumber>4023804969</TelephoneNumber>
        <AddressUS>
          <AddressLine1>PO BOX 5839</AddressLine1>
          <City>LINCOLN</City>
          <State>NE</State>
          <ZIPCode>68505</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <NoListedPersonsCompensated>X</NoListedPersonsCompensated>
      <Form990PartVIISectionA>
        <NamePerson>MIKE MUNTER</NamePerson>
        <Title>TRUSTEE</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>DOYLE HULME</NamePerson>
        <Title>TRUSTEE</Title>
        <AverageHoursPerWeek>3.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>RON GRAPES</NamePerson>
        <Title>TRUSTEE</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ROGER WEHRBEIN</NamePerson>
        <Title>PRESIDENT</Title>
        <AverageHoursPerWeek>4.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>W R STEPHENS</NamePerson>
        <Title>TRUSTEE</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>CRAIG UDEN</NamePerson>
        <Title>TRUSTEE</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MERLE SCHINES</NamePerson>
        <Title>SECRETARY</Title>
        <AverageHoursPerWeek>2.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>KENT KUHR</NamePerson>
        <Title>TRUSTEE</Title>
        <AverageHoursPerWeek>3.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>KEITH CARLSON</NamePerson>
        <Title>TRUSTEE</Title>
        <AverageHoursPerWeek>3.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ROSS JENSEN</NamePerson>
        <Title>TREASURER</Title>
        <AverageHoursPerWeek>5.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <FormersListed>false</FormersListed>
      <TotalCompGT150K>false</TotalCompGT150K>
      <CompensationFromOtherSources>false</CompensationFromOtherSources>
      <AllOtherContributions>606013</AllOtherContributions>
      <NoncashContributions>77730</NoncashContributions>
      <TotalContributions>606013</TotalContributions>
      <InvestmentIncome>
        <TotalRevenueColumn>5997</TotalRevenueColumn>
        <ExclusionAmount>5997</ExclusionAmount>
      </InvestmentIncome>
      <GrossAmountSalesAssets>
        <Securities>89049</Securities>
        <Other>32</Other>
      </GrossAmountSalesAssets>
      <LessCostOthBasisSalesExpenses>
        <Securities>87730</Securities>
      </LessCostOthBasisSalesExpenses>
      <GainOrLoss>
        <Securities>1319</Securities>
        <Other>32</Other>
      </GainOrLoss>
      <NetGainOrLossInvestments>
        <TotalRevenueColumn>1351</TotalRevenueColumn>
        <ExclusionAmount>1351</ExclusionAmount>
      </NetGainOrLossInvestments>
      <TotalRevenue>
        <TotalRevenueColumn>613361</TotalRevenueColumn>
        <ExclusionAmount>7348</ExclusionAmount>
      </TotalRevenue>
      <Occupancy>
        <Total>19105</Total>
        <ProgramServices>19105</ProgramServices>
      </Occupancy>
      <Insurance>
        <Total>963</Total>
        <ProgramServices>963</ProgramServices>
      </Insurance>
      <OtherExpenses>
        <Description>BANK / CREDIT CARD FEES</Description>
        <Total>2206</Total>
        <ProgramServices>2206</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>MISCELLANEOUS</Description>
        <Total>1313</Total>
        <ProgramServices>1313</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>SUPPLIES</Description>
        <Total>992</Total>
        <ManagementAndGeneral>180</ManagementAndGeneral>
        <Fundraising>812</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>SCHOLARSHIPS</Description>
        <Total>600</Total>
        <ProgramServices>600</ProgramServices>
      </OtherExpenses>
      <TotalFunctionalExpenses>
        <Total>25179</Total>
        <ProgramServices>24187</ProgramServices>
        <ManagementAndGeneral>180</ManagementAndGeneral>
        <Fundraising>812</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>40306</BOY>
        <EOY>48153</EOY>
      </CashNonInterestBearing>
      <SavingsAndTempCashInvestments>
        <BOY>439037</BOY>
        <EOY>3383</EOY>
      </SavingsAndTempCashInvestments>
      <LandBuildingsEquipmentBasis>5155439</LandBuildingsEquipmentBasis>
      <LandBuildingsEquipmentBasisNet>
        <BOY>1678537</BOY>
        <EOY>5155439</EOY>
      </LandBuildingsEquipmentBasisNet>
      <InvestmentsPubTradedSecurities>
        <BOY>252118</BOY>
        <EOY>113234</EOY>
      </InvestmentsPubTradedSecurities>
      <OtherAssetsTotal>
        <BOY>93</BOY>
        <EOY>142</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>2410091</BOY>
        <EOY>5320351</EOY>
      </TotalAssets>
      <MortNotesPyblSecuredInvestProp>
        <EOY>2347500</EOY>
      </MortNotesPyblSecuredInvestProp>
      <OtherLiabilities>
        <BOY>9750</BOY>
      </OtherLiabilities>
      <TotalLiabilities>
        <BOY>9750</BOY>
        <EOY>2347500</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>2400341</BOY>
        <EOY>2882601</EOY>
      </UnrestrictedNetAssets>
      <TemporarilyRestrictedNetAssets>
        <EOY>90250</EOY>
      </TemporarilyRestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>2400341</BOY>
        <EOY>2972851</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>2410091</BOY>
        <EOY>5320351</EOY>
      </TotalLiabNetAssetsFundBalances>
      <InfoInScheduleOPartXI>X</InfoInScheduleOPartXI>
      <ReconcilationRevenueExpenses>588182</ReconcilationRevenueExpenses>
      <ReconcilationOtherChanges>-15672</ReconcilationOtherChanges>
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <AccountantCompileOrReview>true</AccountantCompileOrReview>
      <AccountantCompileOrReviewBasis>
        <FinancialStatementSeparate>X</FinancialStatementSeparate>
      </AccountantCompileOrReviewBasis>
      <FSAudited>false</FSAudited>
      <AuditCommittee>true</AuditCommittee>
      <FederalGrantAuditRequired>false</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc2">
      <PubliclySupportedOrg170b1Avi>X</PubliclySupportedOrg170b1Avi>
      <GiftsGrantsContribReceived170>
        <CurrentTaxYearMinus4Years>39844</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>244994</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>330447</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>436712</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>606013</CurrentTaxYear>
        <Total>1658010</Total>
      </GiftsGrantsContribReceived170>
      <Total170>
        <CurrentTaxYearMinus4Years>39844</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>244994</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>330447</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>436712</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>606013</CurrentTaxYear>
        <Total>1658010</Total>
      </Total170>
      <AmountsSubstContributorsTotal>393713</AmountsSubstContributorsTotal>
      <PublicSupportTotal170>1264297</PublicSupportTotal170>
      <GrossInvestmentIncome170>
        <CurrentTaxYearMinus4Years>26178</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>17433</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>17197</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>73641</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>5997</CurrentTaxYear>
        <Total>140446</Total>
      </GrossInvestmentIncome170>
      <TotalSupport>1798456</TotalSupport>
      <PublicSupportPertcentage170>0.70300</PublicSupportPertcentage170>
      <PublicSupportPertcentPriorYear>0.61610</PublicSupportPertcentPriorYear>
      <ThirtyThreePercntTestsCY170>X</ThirtyThreePercntTestsCY170>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc3">
      <Land>
        <OtherCostOrOtherBasis>917370</OtherCostOrOtherBasis>
        <BookValue>917370</BookValue>
      </Land>
      <Buildings>
        <OtherCostOrOtherBasis>4044744</OtherCostOrOtherBasis>
        <BookValue>4044744</BookValue>
      </Buildings>
      <Equipment>
        <OtherCostOrOtherBasis>193325</OtherCostOrOtherBasis>
        <BookValue>193325</BookValue>
      </Equipment>
      <TotalOfBookValueLandBuildings>5155439</TotalOfBookValueLandBuildings>
    </IRS990ScheduleD>
    <IRS990ScheduleM documentId="RetDoc5">
      <OtherNonCashContributionsTable>
        <NonCashCheckbox>X</NonCashCheckbox>
        <NumberOfContributions>3</NumberOfContributions>
        <NoncashContribsRptdF990>77730</NoncashContribsRptdF990>
      </OtherNonCashContributionsTable>
      <AnyPropertyThatMustBeHeld>false</AnyPropertyThatMustBeHeld>
      <ReviewProcessUnusualNCGifts>false</ReviewProcessUnusualNCGifts>
      <ThirdPartiesUsed>false</ThirdPartiesUsed>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="RetDoc6">
      <GeneralExplanation>
        <Identifier>ORGANIZATION'S MISSION</Identifier>
        <ReturnReference>FORM 990 - ORGANIZATION'S MISSION</ReturnReference>
        <Explanation>KAPPA FOUNDATION PROVIDES HOUSING AND SCHOLARSHIP SUPPORT TO STUDENTS ATTENDING THE UNIVERSITY OF NEBRASKA-LINCOLN, PRIMARILY THOSE ENROLLED IN THE COLLEGE OF AGRICULTURAL SCIENCES AND NATURAL RESOURCES. THE FOUNDATION SUPPORTS AN EDUCATIONAL ENVIRONMENT CONDUCIVE TO BOTH FORMAL AND INFORMAL EDUCATION IN ORDER TO ENCOURAGE AND INFLUENCE A BROADER AND BETTER AGRICULTURE.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>EXPLANATION ON VOLUNTEERS AND TYPES OF SERVICES OR BENEFITS</Identifier>
        <ReturnReference>FORM 990, PAGE 1, PART I, LINE 6</ReturnReference>
        <Explanation>TRUSTEES AND OFFICERS ARE ALL VOLUNTEERS, AS WELL AS ONE INDIVIDUAL WHO KEEPS TRACK OF ANY PLEDGES AND DONATIONS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ORGANIZATION'S PROCESS USED TO REVIEW FORM 990</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 11B</ReturnReference>
        <Explanation>TREASURER REVIEWS FORM 990 BEFORE FILING</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 19</ReturnReference>
        <Explanation>GOVERNING DOCUMENTS ARE AVAILABLE FROM SEC/TREASURER</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER CHANGES IN NET ASSETS EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PART XI, LINE 9</ReturnReference>
        <Explanation>UNREALIZED GAIN ON INVESTMENTS 1,937 RESTATEMENT DUE TO PRIOR YEAR ERROR 17,609 PRIOR YEAR ERROR IN REPORTED INVESTMENTS, AND SHOWN AS INVESTMENT INCOME, CORRECTED THRU NET ASSETS IN CURRENT YEAR.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>