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The '''Lowndes Foundation''' is a 501(c)(3) exempt private foundation located in Boston, MA. The executive director, William Lowndes III, serves on the board for [[State Policy Network]] think tank, [[South Carolina Policy Council]], and is the Chairman and CEO of Tindall Corporation, based in Spartansburg, South Carolina. Although the foundation did use to give grants to local and community organizations like schools, churches, food shelters, etc., now, the foundation almost exclusively gives funds to members of the right-wing [[State Policy Network]]. Of the $1,940,507 donated by the '''Lowndes Foundation''' from 2010 to 2012, $1,372,124 has gone to [[SPN Members]].

While both founders are from South Carolina, their 990 forms indicate the foundation's mailing address is in care of the Atlantic Trust Company, located in Boston, Massachusetts. The Atlantic Trust Company is a private wealth management firm with offices around the country, but with no offices located in South Carolina. The nearest office is located in Wilmington, North Carolina. The firm and the foundation also do not share any staff members. <ref name = "Atlantic Trust Private Management"> [http://www.atlantictrust.com/portal/site/at/our-offices/ Atlantic Trust: Our Offices] </ref> However, both William Lowndes III and John Maloney, Vice President of the Boston office of Atlantic Trust Company, are on the board of directors at the [[South Carolina Policy Council]], which the '''Lowndes Foundation''' is a strong supporter of. <ref name = "Board of Directors"> [http://www.scpolicycouncil.org/about/board SC Policy Council: About the Board of Directors] </ref>