<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v5.0" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-24T19:50:41-07:00</ReturnTs>
    <TaxPeriodEndDt>2023-11-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>843538463</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>WINNIE HUANG</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>155 N LAKE AVE STE 800</AddressLine1Txt>
        <CityNm>PASADENA</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>91101</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-12-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>237293613</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>HERTA &amp; PAUL AMIR FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>HERT</BusinessNameControlTxt>
      <PhoneNum>3106578987</PhoneNum>
      <USAddress>
        <AddressLine1Txt>8730 WILSHIRE BLVD 300</AddressLine1Txt>
        <CityNm>BEVERLY HILLS</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>90211</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>HERTA AMIR</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <SignatureDt>2024-05-24</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>HERTA</PersonFirstNm>
        <PersonLastNm>AMIR</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Winnie Huang CPA</PreparerPersonNm>
      <PTIN>P01255271</PTIN>
      <PhoneNum>6267952188</PhoneNum>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
        <FederatedAssuranceLevelCd>FAL1</FederatedAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="7">
    <IRS990PF documentId="IRS990PF" referenceDocumentId="GeneralExplanation" softwareId="22015553" softwareVersionNum="2022v5.0">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>37118069</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>1825000</ContriRcvdRevAndExpnssAmt>
        <DividendsRevAndExpnssAmt>1453945</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>1453945</DividendsNetInvstIncmAmt>
        <TotalRevAndExpnssAmt>3278945</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>1453945</TotalNetInvstIncmAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="AccountingFeesSchedule">23480</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesNetInvstIncmAmt>21132</AccountingFeesNetInvstIncmAmt>
        <AccountingFeesChrtblPrpsAmt>2348</AccountingFeesChrtblPrpsAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="TaxesSchedule">35438</TaxesRevAndExpnssAmt>
        <TravConfMeetingRevAndExpnssAmt>21210</TravConfMeetingRevAndExpnssAmt>
        <TravConfMeetingDsbrsChrtblAmt>21210</TravConfMeetingDsbrsChrtblAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="OtherExpensesSchedule AmortizationSchedule">275</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesNetInvstIncmAmt>275</OtherExpensesNetInvstIncmAmt>
        <TotOprExpensesRevAndExpnssAmt>80403</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>21407</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>23558</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>2319094</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>2319094</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>2399497</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>21407</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>2342652</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>879448</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>1432538</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <SavAndTempCashInvstBOYAmt>734389</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>1378310</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>1378310</SavAndTempCashInvstEOYFMVAmt>
        <USGovernmentObligationsBOYAmt>17873112</USGovernmentObligationsBOYAmt>
        <USGovernmentObligationsEOYAmt referenceDocumentId="InvestmentsGovtObligationsSche">18108639</USGovernmentObligationsEOYAmt>
        <USGovtObligationsEOYFMVAmt>18230705</USGovtObligationsEOYFMVAmt>
        <CorporateStockBOYAmt>17184887</CorporateStockBOYAmt>
        <CorporateStockEOYAmt referenceDocumentId="InvestmentsCorpStockSchedule">17184887</CorporateStockEOYAmt>
        <CorporateStockEOYFMVAmt>17509054</CorporateStockEOYFMVAmt>
        <TotalAssetsBOYAmt>35792388</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>36671836</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>37118069</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
        <NoDonorRstrNetAssestsBOYAmt>35792388</NoDonorRstrNetAssestsBOYAmt>
        <NoDonorRstrNetAssestsEOYAmt>36671836</NoDonorRstrNetAssestsEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>35792388</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>36671836</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>35792388</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>36671836</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>35792388</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>879448</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>36671836</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>36671836</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>19912</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>19912</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>19912</TaxBasedOnInvestmentIncomeAmt>
        <EstimatedPlusOvpmtIncmTxAmt>12800</EstimatedPlusOvpmtIncmTxAmt>
        <TotalPaymentsAndCreditsAmt>12800</TotalPaymentsAndCreditsAmt>
        <Form2220AttachedInd referenceDocumentId="IRS2220">X</Form2220AttachedInd>
        <EsPenaltyAmt>79</EsPenaltyAmt>
        <TaxDueAmt>7191</TaxDueAmt>
        <AppliedToESTaxAmt>0</AppliedToESTaxAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>true</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>CA</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <PersonsWithBooksName>
          <BusinessNameLine1Txt>HERTA AMIR</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>3106578987</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>8730 WILSHIRES BLVD 300</AddressLine1Txt>
          <CityNm>BEVERLY HILLS</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>902112779</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>
        <ActsFailToQlfyAsExceptionsInd>false</ActsFailToQlfyAsExceptionsInd>
        <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>HERTA AMIR</PersonNm>
          <USAddress>
            <AddressLine1Txt>8730 WILSHIRE BLVD STE 300</AddressLine1Txt>
            <CityNm>BEVERLY HILLS</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>90211</ZIPCd>
          </USAddress>
          <TitleTxt>CEO/DIRECTOR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>8.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>ORNA AMIR WOLENS</PersonNm>
          <USAddress>
            <AddressLine1Txt>8730 WILSHIRE BLVD STE 300</AddressLine1Txt>
            <CityNm>BEVERLY HILLS</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>90211</ZIPCd>
          </USAddress>
          <TitleTxt>CFO/SEC/DIR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>8.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>33187915</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>1656549</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>34844464</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>34844464</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>522667</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>34321797</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>1716090</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>1716090</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>19912</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>19912</TotalTaxAmt>
        <DistributableBeforeAdjAmt>1696178</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>1696178</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>1696178</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>2342652</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>2342652</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>1696178</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr1Amt>10735214</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>10735214</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>2342652</QualifyingDistributionsAmt>
        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
        <AppliedToCurrentYearAmt>1696178</AppliedToCurrentYearAmt>
        <RemainingDistriFromCorpusAmt>646474</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>11381688</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovToNextYrAmt>11381688</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear1Amt>10735214</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>646474</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>AMERICAN FRIENDS ISRAEL PHILHARMONI</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>122 EAST 42ND STREET SUITE 4507</AddressLine1Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10168</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL</GrantOrContributionPurposeTxt>
          <Amt>10000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>AMERICAN FRIENDS OF RAMBAM</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>521 FIFTH AVENUE SUITE 1731</AddressLine1Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10175</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL</GrantOrContributionPurposeTxt>
          <Amt>787328</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>AMERICAN ISRAEL EDUCATION FOUNDATIO</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>251 H STREET NW</AddressLine1Txt>
            <CityNm>WASHINGTON</CityNm>
            <StateAbbreviationCd>DC</StateAbbreviationCd>
            <ZIPCd>20001</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL</GrantOrContributionPurposeTxt>
          <Amt>75000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>AMERICAN SOCIETY OF THE UNIVERSITY</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>245 FIFTH AVENUE SUITE 2203</AddressLine1Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10016</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL</GrantOrContributionPurposeTxt>
          <Amt>1010611</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>FRIENDS OF ELNET</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>5215 OLD ORCHARD RD SUITE 880</AddressLine1Txt>
            <CityNm>SKOKIE</CityNm>
            <StateAbbreviationCd>IL</StateAbbreviationCd>
            <ZIPCd>60077</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL</GrantOrContributionPurposeTxt>
          <Amt>10000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>SINAI TEMPLE</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>10400 WILSHIRE BLVD</AddressLine1Txt>
            <CityNm>LOS ANGELES</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>90024</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL</GrantOrContributionPurposeTxt>
          <Amt>18195</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>UCLA - THE UC REGENTS</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>10920 WILSHIRE BLVD STE 1400</AddressLine1Txt>
            <CityNm>LOS ANGELES</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>90024</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>EOF</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL</GrantOrContributionPurposeTxt>
          <Amt>8700</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>THE WASHINGTON INSTITUTE</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1111 19TH STREET SUITE 500</AddressLine1Txt>
            <CityNm>WASHINGTON</CityNm>
            <StateAbbreviationCd>DC</StateAbbreviationCd>
            <ZIPCd>20036</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL</GrantOrContributionPurposeTxt>
          <Amt>20000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>THE AMERICAN ISRAEL PUBLIC AFFAIRS</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>251 H STREET NW</AddressLine1Txt>
            <CityNm>WASHINGTON</CityNm>
            <StateAbbreviationCd>DC</StateAbbreviationCd>
            <ZIPCd>20001</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL</GrantOrContributionPurposeTxt>
          <Amt>1140</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>CAMERA MIDDLE EAST REPORTING</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 35040</AddressLine1Txt>
            <CityNm>BOSTON</CityNm>
            <StateAbbreviationCd>MA</StateAbbreviationCd>
            <ZIPCd>02135</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL</GrantOrContributionPurposeTxt>
          <Amt>750</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>FRIENDS OF YAD SARAH</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>445 PARK AVE 1702</AddressLine1Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10022</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL</GrantOrContributionPurposeTxt>
          <Amt>1000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>TEL AVIV MUSEUM OF ART</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1201 BROADWAY</AddressLine1Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10001</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL</GrantOrContributionPurposeTxt>
          <Amt>100000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>THE JEWISH FEDERATION OF GREATER LA</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>6505 WILSHIRE BLVD</AddressLine1Txt>
            <CityNm>LOS ANGELES</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>90048</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL</GrantOrContributionPurposeTxt>
          <Amt>250000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>US HOLOCAUST MEMORIAL MUSEUM</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>100 RAOUL WALLENBERG PLACE SW</AddressLine1Txt>
            <CityNm>WASHINGTON</CityNm>
            <StateAbbreviationCd>DC</StateAbbreviationCd>
            <ZIPCd>20024</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL</GrantOrContributionPurposeTxt>
          <Amt>720</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>HARVARD GRADUATE SCHOOL</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1350 MASSACHUSETTS AVE</AddressLine1Txt>
            <CityNm>CAMBRIDGE</CityNm>
            <StateAbbreviationCd>MA</StateAbbreviationCd>
            <ZIPCd>02138</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL</GrantOrContributionPurposeTxt>
          <Amt>100</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>CHEVRA KADISHA</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>7832 SANTA MONICA BLVD</AddressLine1Txt>
            <CityNm>WEST HOLLYWOOD</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>90046</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL</GrantOrContributionPurposeTxt>
          <Amt>50</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>GIFFORD LAW CENTER</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>268 BUSH STREET 555</AddressLine1Txt>
            <CityNm>SAN FRANCISCO</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>94104</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL</GrantOrContributionPurposeTxt>
          <Amt>500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>AMERICAN FRIENDS OF LEKET ISRAEL</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 2090</AddressLine1Txt>
            <CityNm>TEANECK</CityNm>
            <StateAbbreviationCd>NJ</StateAbbreviationCd>
            <ZIPCd>07666</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL</GrantOrContributionPurposeTxt>
          <Amt>25000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>2319094</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <DividendsAndInterestFromSecDtl>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>1453945</ExclusionAmt>
        </DividendsAndInterestFromSecDtl>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>1453945</ExclusionAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>1453945</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>
    <IRS990ScheduleB documentId="IRS990ScheduleB" softwareId="22015553" softwareVersionNum="2022v5.0">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <GeneralRuleInd>X</GeneralRuleInd>
      <ContributorInformationGrp>
        <ContributorNum>1</ContributorNum>
        <ContributorPersonNm>HERTA AMIR</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>8730 WILSHIRE BLVD 300</AddressLine1Txt>
          <CityNm>BEVERLY HILLS</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>902112779</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>1825000</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <AccountingFeesSchedule documentId="AccountingFeesSchedule" softwareId="22015553" softwareVersionNum="2022v5.0">
      <AccountingFeesDetail>
        <CategoryTxt>ACCOUNTING FEES</CategoryTxt>
        <Amt>23480</Amt>
        <NetInvestmentIncomeAmt>21132</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>2348</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <InvestmentsCorpStockSchedule documentId="InvestmentsCorpStockSchedule" softwareId="22015553" softwareVersionNum="2022v5.0">
      <InvestmentsCorporateStockGrp>
        <StockNm>BAXTER INTERNATIONAL INC COM</StockNm>
        <EOYBookValueAmt>412800</EOYBookValueAmt>
        <EOYFMVAmt>360800</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>BLACKROCK INC COM</StockNm>
        <EOYBookValueAmt>3544700</EOYBookValueAmt>
        <EOYFMVAmt>3756150</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>CORTEVA INC COM</StockNm>
        <EOYBookValueAmt>381254</EOYBookValueAmt>
        <EOYFMVAmt>602606</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>DOW INC COM</StockNm>
        <EOYBookValueAmt>3078018</EOYBookValueAmt>
        <EOYFMVAmt>2846250</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>DUPONT DE NEMOURS INC COM</StockNm>
        <EOYBookValueAmt>404523</EOYBookValueAmt>
        <EOYFMVAmt>452777</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>INTEL CORP COM</StockNm>
        <EOYBookValueAmt>960693</EOYBookValueAmt>
        <EOYFMVAmt>1341000</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>INTERNATIONAL FLAVORS &amp; FRAGRANCES</StockNm>
        <EOYBookValueAmt>447589</EOYBookValueAmt>
        <EOYFMVAmt>379011</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>NESTLE ADR</StockNm>
        <EOYBookValueAmt>740199</EOYBookValueAmt>
        <EOYFMVAmt>1139200</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>QUALCOMM INC</StockNm>
        <EOYBookValueAmt>3262596</EOYBookValueAmt>
        <EOYFMVAmt>3871500</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>VERIZON COMMUNICATIONS INC</StockNm>
        <EOYBookValueAmt>3952515</EOYBookValueAmt>
        <EOYFMVAmt>2759760</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
    </InvestmentsCorpStockSchedule>
    <InvestmentsGovtObligationsSch documentId="InvestmentsGovtObligationsSche" softwareId="22015553" softwareVersionNum="2022v5.0">
      <StateLocalSecBookVlEOYAmt>18108639</StateLocalSecBookVlEOYAmt>
      <StateLocalSecEOYFMVAmt>18230705</StateLocalSecEOYFMVAmt>
    </InvestmentsGovtObligationsSch>
    <OtherExpensesSchedule documentId="OtherExpensesSchedule" softwareId="22015553" softwareVersionNum="2022v5.0">
      <OtherExpensesScheduleGrp>
        <Desc>BANK CHARGES</Desc>
        <RevenueAndExpensesPerBooksAmt>275</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>275</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <TaxesSchedule documentId="TaxesSchedule" softwareId="22015553" softwareVersionNum="2022v5.0">
      <TaxesDetail>
        <CategoryTxt>FOREIGN TAXES</CategoryTxt>
        <Amt>4966</Amt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>IRS PAYMENTS</CategoryTxt>
        <Amt>29572</Amt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>RRF-1 TAXES</CategoryTxt>
        <Amt>900</Amt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>
