<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-04-05T14:09:18-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>582466648</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>WILSON LEWIS</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>6650 SUGARLOAF PKWY STE 900</AddressLine1Txt>
        <CityNm>DULUTH</CityNm>
        <StateAbbreviationCd>GA</StateAbbreviationCd>
        <ZIPCd>30097</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>586396641</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>THE ROBIN HOWELL FOUNDATION</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>CHARITABLE TRUST</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>ROBI</BusinessNameControlTxt>
      <PhoneNum>4042939399</PhoneNum>
      <USAddress>
        <AddressLine1Txt>5017 LONG ISLAND DRIVE</AddressLine1Txt>
        <CityNm>ATLANTA</CityNm>
        <StateAbbreviationCd>GA</StateAbbreviationCd>
        <ZIPCd>30040</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ROBIN L HOWELL</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>4042939399</PhoneNum>
      <SignatureDt>2024-04-05</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>ROBIN L</PersonFirstNm>
        <PersonLastNm>HOWELL</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>PHILLIP KUCHEK</PreparerPersonNm>
      <PTIN>P01566904</PTIN>
      <PhoneNum>7704761004</PhoneNum>
      <PreparationDt>2024-04-05</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="6">
    <IRS990PF documentId="RetDoc6">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>4088</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <InterestOnSavRevAndExpnssAmt>26</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>26</InterestOnSavNetInvstIncmAmt>
        <InterestOnSavingsAdjNetIncmAmt>26</InterestOnSavingsAdjNetIncmAmt>
        <DividendsRevAndExpnssAmt>3643</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>3643</DividendsNetInvstIncmAmt>
        <DividendsAdjNetIncmAmt>3643</DividendsAdjNetIncmAmt>
        <TotalRevAndExpnssAmt>3669</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>3669</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>3669</TotalAdjNetIncmAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="RetDoc1">1830</AccountingFeesRevAndExpnssAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="RetDoc5">71</TaxesRevAndExpnssAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="RetDoc4">2198</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesNetInvstIncmAmt>2198</OtherExpensesNetInvstIncmAmt>
        <TotOprExpensesRevAndExpnssAmt>4099</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>2198</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>0</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>0</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>4099</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>2198</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>0</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-430</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>1471</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>3669</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <SavAndTempCashInvstBOYAmt>23251</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>4088</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>4088</SavAndTempCashInvstEOYFMVAmt>
        <CorporateStockBOYAmt>163115</CorporateStockBOYAmt>
        <CorporateStockEOYAmt referenceDocumentId="RetDoc2">165271</CorporateStockEOYAmt>
        <TotalAssetsBOYAmt>186366</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>169359</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>4088</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <RetainedEarningBOYAmt>186366</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>169359</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>186366</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>169359</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>186366</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>169359</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>186366</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-430</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>185936</SubtotalAmt>
        <OtherDecreasesAmt referenceDocumentId="RetDoc3">16577</OtherDecreasesAmt>
        <TotNetAstOrFundBalancesEOYAmt>169359</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>20</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>20</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>20</TaxBasedOnInvestmentIncomeAmt>
        <TaxDueAmt>20</TaxDueAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>false</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>GA</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <IndividualWithBooksNm>ROBIN L HOWELL</IndividualWithBooksNm>
        <PhoneNum>4042939399</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>5017 LONG ISLAND DRIVE</AddressLine1Txt>
          <CityNm>ATLANTA</CityNm>
          <StateAbbreviationCd>GA</StateAbbreviationCd>
          <ZIPCd>30327</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
      </StatementsRegardingActyGrp>
      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>false</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>false</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>false</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>false</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <UncorrectedPriorActsInd>false</UncorrectedPriorActsInd>
        <UndistributedIncomePYInd>false</UndistributedIncomePYInd>
        <BusinessHoldingsInd>false</BusinessHoldingsInd>
        <JeopardyInvestmentsInd>false</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>false</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>false</InfluenceLegislationInd>
        <InfluenceElectionInd>false</InfluenceElectionInd>
        <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>false</NoncharitablePurposeInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
        <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
        <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>ROBIN L HOWELL</PersonNm>
          <USAddress>
            <AddressLine1Txt>5017 LONG ISLAND DRIVE</AddressLine1Txt>
            <CityNm>ATLANTA</CityNm>
            <StateAbbreviationCd>GA</StateAbbreviationCd>
            <ZIPCd>30327</ZIPCd>
          </USAddress>
          <TitleTxt>PRESIDENT</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SumOfProgramRelatedInvstGrp>
        <Description1Txt>N/A</Description1Txt>
      </SumOfProgramRelatedInvstGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>135248</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>12817</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>148065</TotalFMVOfUnusedAssetsAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>148065</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>2221</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>145844</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>7292</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>7292</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>20</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>20</TotalTaxAmt>
        <DistributableBeforeAdjAmt>7272</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>7272</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>7272</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>0</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>0</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>7272</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr5Amt>6387</ExcessDistributionCyovYr5Amt>
        <ExcessDistributionCyovYr4Amt>14012</ExcessDistributionCyovYr4Amt>
        <ExcessDistributionCyovYr3Amt>6419</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr2Amt>115000</ExcessDistributionCyovYr2Amt>
        <TotalExcessDistributionCyovAmt>141818</TotalExcessDistributionCyovAmt>
        <ExcessDistriCyovAppCYCorpusAmt>7272</ExcessDistriCyovAppCYCorpusAmt>
        <ExcessDistributionCyovAppCYAmt>7272</ExcessDistributionCyovAppCYAmt>
        <TotalCorpusAmt>134546</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovToNextYrAmt>134546</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear4Amt>13127</ExcessFromYear4Amt>
        <ExcessFromYear3Amt>6419</ExcessFromYear3Amt>
        <ExcessFromYear2Amt>115000</ExcessFromYear2Amt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <ContributingManagerNm>ROBIN L HOWELL</ContributingManagerNm>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>26</ExclusionAmt>
        </IntOnSavAndTempCashInvstGrp>
        <DividendsAndInterestFromSecDtl>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>3643</ExclusionAmt>
        </DividendsAndInterestFromSecDtl>
        <GainSalesAstOthThanInvntryGrp>
          <ExclusionCd>14</ExclusionCd>
        </GainSalesAstOthThanInvntryGrp>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>3669</ExclusionAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>3669</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <TrnsfrTransRlnNonchrtblEOGrp>
        <TrnsfrOfCashToNonchrtblEOInd>false</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>false</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>false</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>false</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>false</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>false</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>false</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>false</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>false</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>false</RelationshipsNonchrtblEOInd>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
    <AccountingFeesSchedule documentId="RetDoc1">
      <AccountingFeesDetail>
        <CategoryTxt>INDIRECT ACCOUNTING FEES</CategoryTxt>
        <Amt>1830</Amt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <InvestmentsCorpStockSchedule documentId="RetDoc2">
      <InvestmentsCorporateStockGrp>
        <StockNm>OPPENHEIMER &amp; CO - STOCKS</StockNm>
        <EOYBookValueAmt>165271</EOYBookValueAmt>
      </InvestmentsCorporateStockGrp>
    </InvestmentsCorpStockSchedule>
    <OtherDecreasesSchedule documentId="RetDoc3">
      <OtherDecreasesDetail>
        <Desc>UNREALIZED CAPITAL LOSS</Desc>
        <Amt>16577</Amt>
      </OtherDecreasesDetail>
    </OtherDecreasesSchedule>
    <OtherExpensesSchedule documentId="RetDoc4">
      <OtherExpensesScheduleGrp>
        <Desc>EXPENSES</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>MANAGEMENT FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>2198</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>2198</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <TaxesSchedule documentId="RetDoc5">
      <TaxesDetail>
        <CategoryTxt>FOREIGN TAX EXPENSE</CategoryTxt>
        <Amt>71</Amt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>
