<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2023v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-02-07T10:09:25-06:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>570813540</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>BURCH OXNER SEALE CO CPA'S PA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO DRAWER 4707</AddressLine1Txt>
        <CityNm>FLORENCE</CityNm>
        <StateAbbreviationCd>SC</StateAbbreviationCd>
        <ZIPCd>295024707</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>811331343</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>FOSTER CARE CLOTHING CLOSET INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>FOST</BusinessNameControlTxt>
      <PhoneNum>8436185483</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1811 SOUTH IRBY STREET 107</AddressLine1Txt>
        <CityNm>FLORENCE</CityNm>
        <StateAbbreviationCd>SC</StateAbbreviationCd>
        <ZIPCd>29505</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>NICOLE GRIGGS</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>8438589915</PhoneNum>
      <SignatureDt>2024-02-05</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>NICOLE</PersonFirstNm>
        <PersonLastNm>GRIGGS</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JAMES M SHEEHY CPA</PreparerPersonNm>
      <PTIN>P00287213</PTIN>
      <PhoneNum>8436693142</PhoneNum>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.FOSTERCLOSETSC.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc1039100001">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>66639</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>41004</ContributionsGiftsGrantsEtcAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc1041300001">25635</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>13341</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>12294</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>53298</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>38281</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>0</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>17036</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>7282</OtherExpensesTotalAmt>
      <TotalExpensesAmt>62599</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-9301</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>59101</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>49800</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>56644</BOYAmt>
        <EOYAmt>47582</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>4399</BOYAmt>
        <EOYAmt>4032</EOYAmt>
      </LandAndBuildingsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>61043</BOYAmt>
        <EOYAmt>51614</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>1942</BOYAmt>
        <EOYAmt>1814</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>59101</BOYAmt>
        <EOYAmt>49800</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO PROVIDE CLOTHING TO CHILDREN IN FOSTER CARE</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO PROVIDE CLOTHING TO CHILDREN IN FOSTER CARE</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>46612</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>46612</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NICOLE GRIGGS</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOY MCKNIGHT</PersonNm>
        <TitleTxt>VICE-PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JAMES SHEEHY</PersonNm>
        <TitleTxt>SECRETARY/TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>SC</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>NICOLE GRIGGS</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>1811 S IRBY ST SUITE 107</AddressLine1Txt>
          <CityNm>FLORENCE</CityNm>
          <StateAbbreviationCd>SC</StateAbbreviationCd>
          <ZIPCd>29501</ZIPCd>
        </USAddress>
        <PhoneNum>8438589915</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>1</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus3YearsAmt>56284</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>57893</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>46776</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>41004</CurrentTaxYearAmt>
        <TotalAmt>201957</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus3YearsAmt>56284</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>57893</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>46776</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>41004</CurrentTaxYearAmt>
        <TotalAmt>201957</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>201957</PublicSupportTotal170Amt>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus1YearAmt>27410</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>25635</CurrentTaxYearAmt>
        <TotalAmt>53045</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>255002</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>43975</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.79200</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.85450</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc1041300001">
      <FundraisingEventInformationGrp>
        <Event1Nm>BI-ANNUAL BBQ</Event1Nm>
        <GrossReceiptsEvent1Amt>24915</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>24915</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>12841</OtherDirectExpensesEvent1Amt>
        <Event2Nm>CAR WASH TICKET SALES</Event2Nm>
        <GrossReceiptsEvent2Amt>720</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>720</GrossRevenueEvent2Amt>
        <OtherDirectExpensesEvent2Amt>500</OtherDirectExpensesEvent2Amt>
        <GrossReceiptsTotalAmt>25635</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>25635</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>13341</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>13341</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>12294</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 14</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: DEPRECIATION. AMOUNT: 367. DESCRIPTION: OTHER EXPENSES. AMOUNT: 16,669. TOTAL TO FORM 990-EZ, LINE 14: 17,036.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: BANK FEES. AMOUNT: 239. DESCRIPTION: MEETING EXPENSE. AMOUNT: 270. DESCRIPTION: OFFICE SUPPLIES. AMOUNT: 1,174. DESCRIPTION: EVENT EXPENSES. AMOUNT: 3,746. DESCRIPTION: INSURANCE. AMOUNT: 1,853. TOTAL TO FORM 990-EZ, LINE 16: 7,282.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: PAYROLL LIABILITIES. BEG. OF YEAR AMOUNT: 1,942. END OF YEAR AMOUNT: 1,814.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>
