<?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" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-31T10:00:35-07:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>271595721</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>PAUL ROLNICK CPA LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1415 QUEEN ANNE ROAD</AddressLine1Txt>
        <CityNm>TEANECK</CityNm>
        <StateAbbreviationCd>NJ</StateAbbreviationCd>
        <ZIPCd>07666</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>264777956</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>MA TOV CHARITABLE FOUNDATION</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>CO SAM VOGEL</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>MATO</BusinessNameControlTxt>
      <PhoneNum>2016921027</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1170 SUSSEX ROAD</AddressLine1Txt>
        <CityNm>TEANECK</CityNm>
        <StateAbbreviationCd>NJ</StateAbbreviationCd>
        <ZIPCd>07666</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>SAM VOGEL</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <SignatureDt>2024-05-31</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>SAM</PersonFirstNm>
        <PersonLastNm>VOGEL</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>PAUL ROLNICK CPA</PreparerPersonNm>
      <PTIN>P00166148</PTIN>
      <PhoneNum>2018336220</PhoneNum>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
        <FederatedAssuranceLevelCd>FAL1</FederatedAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="6">
    <IRS990PF documentId="IRS990PF" referenceDocumentId="GeneralExplanation" softwareId="23017517" softwareVersionNum="2023v5.0">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>4140043</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>17380</ContriRcvdRevAndExpnssAmt>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <GrossRentsRevAndExpnssAmt>137868</GrossRentsRevAndExpnssAmt>
        <GrossRentsNetInvstIncmAmt>137868</GrossRentsNetInvstIncmAmt>
        <GrossRentsAdjNetIncmAmt>137868</GrossRentsAdjNetIncmAmt>
        <NetRentalIncomeOrLossAmt>137868</NetRentalIncomeOrLossAmt>
        <OtherIncomeRevAndExpnssAmt referenceDocumentId="OtherIncomeSchedule2">31200</OtherIncomeRevAndExpnssAmt>
        <OtherIncomeNetInvstIncmAmt>31200</OtherIncomeNetInvstIncmAmt>
        <OtherIncomeAdjNetIncmAmt>31200</OtherIncomeAdjNetIncmAmt>
        <TotalRevAndExpnssAmt>186448</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>169068</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>169068</TotalAdjNetIncmAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="TaxesSchedule">1697</TaxesRevAndExpnssAmt>
        <TaxesNetInvstIncmAmt>1697</TaxesNetInvstIncmAmt>
        <TaxesAdjNetIncmAmt>1697</TaxesAdjNetIncmAmt>
        <TaxesDsbrsChrtblAmt>1697</TaxesDsbrsChrtblAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="OtherExpensesSchedule AmortizationSchedule">49406</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesNetInvstIncmAmt>49406</OtherExpensesNetInvstIncmAmt>
        <TotOprExpensesRevAndExpnssAmt>51103</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>51103</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesAdjNetIncmAmt>1697</TotOprExpensesAdjNetIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>1697</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>47218</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>47218</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>98321</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>51103</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesAdjNetIncmAmt>1697</TotalExpensesAdjNetIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>48915</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>88127</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>117965</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>167371</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>60107</CashBOYAmt>
        <CashEOYAmt>14886</CashEOYAmt>
        <CashEOYFMVAmt>14886</CashEOYFMVAmt>
        <InvstLandCostOrOtherBasisAmt>3900000</InvstLandCostOrOtherBasisAmt>
        <LandBldgInvestmentsBOYAmt>3900000</LandBldgInvestmentsBOYAmt>
        <LandBldgInvestmentsEOYAmt referenceDocumentId="InvestmentsLandSchedule2">3900000</LandBldgInvestmentsEOYAmt>
        <LandBldgInvestmentsEOYFMVAmt>3900000</LandBldgInvestmentsEOYFMVAmt>
        <OtherInvestmentsBOYAmt>91809</OtherInvestmentsBOYAmt>
        <OtherInvestmentsEOYAmt>225157</OtherInvestmentsEOYAmt>
        <OtherInvestmentsEOYFMVAmt>225157</OtherInvestmentsEOYFMVAmt>
        <TotalAssetsBOYAmt>4051916</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>4140043</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>4140043</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
        <NoDonorRstrNetAssestsBOYAmt>4051916</NoDonorRstrNetAssestsBOYAmt>
        <NoDonorRstrNetAssestsEOYAmt>4140043</NoDonorRstrNetAssestsEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>4051916</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>4140043</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>4051916</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>4140043</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>4051916</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>88127</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>4140043</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>4140043</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>1640</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>1640</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>1640</TaxBasedOnInvestmentIncomeAmt>
        <ExtsnRequestIncomeTaxPaidAmt>1735</ExtsnRequestIncomeTaxPaidAmt>
        <TotalPaymentsAndCreditsAmt>1735</TotalPaymentsAndCreditsAmt>
        <Form2220AttachedInd referenceDocumentId="IRS2220">X</Form2220AttachedInd>
        <EsPenaltyAmt>95</EsPenaltyAmt>
        <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>false</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>NJ</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>SAM VOGEL</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>2016921027</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>1170 SUSSEX ROAD</AddressLine1Txt>
          <CityNm>TEANECK</CityNm>
          <StateAbbreviationCd>NJ</StateAbbreviationCd>
          <ZIPCd>07666</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>SAM VOGEL</PersonNm>
          <USAddress>
            <AddressLine1Txt>1170 SUSSEX ROAD</AddressLine1Txt>
            <CityNm>TEANECK</CityNm>
            <StateAbbreviationCd>NJ</StateAbbreviationCd>
            <ZIPCd>07666</ZIPCd>
          </USAddress>
          <TitleTxt>President</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>AVI VOGEL</PersonNm>
          <USAddress>
            <AddressLine1Txt>457 RUTLAND AVE</AddressLine1Txt>
            <CityNm>TEANECK</CityNm>
            <StateAbbreviationCd>NJ</StateAbbreviationCd>
            <ZIPCd>07666</ZIPCd>
          </USAddress>
          <TitleTxt>Vice President</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>0</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>41437</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>41437</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>41437</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>622</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>40815</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>2041</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>2041</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>1640</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>1640</TotalTaxAmt>
        <DistributableBeforeAdjAmt>401</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>401</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>401</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>48915</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>48915</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>401</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr5Amt>96928</ExcessDistributionCyovYr5Amt>
        <ExcessDistributionCyovYr4Amt>142912</ExcessDistributionCyovYr4Amt>
        <ExcessDistributionCyovYr3Amt>107136</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr2Amt>112610</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>50238</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>509824</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>48915</QualifyingDistributionsAmt>
        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
        <AppliedToCurrentYearAmt>401</AppliedToCurrentYearAmt>
        <RemainingDistriFromCorpusAmt>48514</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>558338</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovFromYr5Amt>96928</ExcessDistriCyovFromYr5Amt>
        <ExcessDistriCyovToNextYrAmt>461410</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear4Amt>142912</ExcessFromYear4Amt>
        <ExcessFromYear3Amt>107136</ExcessFromYear3Amt>
        <ExcessFromYear2Amt>112610</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>50238</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>48514</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>DONATIONS UNDER 1000</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>1170 SUSSEX ROAD</AddressLine1Txt>
            <CityNm>TEANECK</CityNm>
            <StateAbbreviationCd>NJ</StateAbbreviationCd>
            <ZIPCd>07666</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>501(C)(3)</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>TO CONTRIBUTE TO QUALIFIED CHARITABLE ORGANIZATIONS.</GrantOrContributionPurposeTxt>
          <Amt>2218</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>BNAI AKIVA</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>520 8TH AVENUE</AddressLine1Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10018</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>501(C)(3)</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>TO CONTRIBUTE TO QUALIFIED CHARITABLE ORGANIZATIONS.</GrantOrContributionPurposeTxt>
          <Amt>2000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>TORAH ACADEMY OF BERGEN COUNTY</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1600 QUEEN ANNE RD</AddressLine1Txt>
            <CityNm>TEANECK</CityNm>
            <StateAbbreviationCd>NJ</StateAbbreviationCd>
            <ZIPCd>07666</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>501(C)(3)</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>TO CONTRIBUTE TO QUALIFIED CHARITABLE ORGANIZATIONS.</GrantOrContributionPurposeTxt>
          <Amt>17000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>CASKEY TORAH ACADEMY</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>742 ARGYLE ROAD</AddressLine1Txt>
            <CityNm>WYNNEWOOD</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>19096</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>501(C)(3)</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>TO CONTRIBUTE TO QUALIFIED CHARITABLE ORGANIZATIONS.</GrantOrContributionPurposeTxt>
          <Amt>18000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>FRIENDS OF THE IDF</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 4224</AddressLine1Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10163</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>501(C)(3)</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>TO CONTRIBUTE TO QUALIFIED CHARITABLE ORGANIZATIONS.</GrantOrContributionPurposeTxt>
          <Amt>5000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>HACHAIM VEHASHALOM</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>137 CEDARHURST AVENUE</AddressLine1Txt>
            <CityNm>CEDARHURST</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11516</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>501(C)(3)</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>TO CONTRIBUTE TO QUALIFIED CHARITABLE ORGANIZATIONS.</GrantOrContributionPurposeTxt>
          <Amt>2000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>OHEL YAKOV</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>3200 GLEN AVENUE</AddressLine1Txt>
            <CityNm>BALTIMORE</CityNm>
            <StateAbbreviationCd>MD</StateAbbreviationCd>
            <ZIPCd>21215</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>501(C)(3)</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>TO CONTRIBUTE TO QUALIFIED CHARITABLE ORGANIZATIONS.</GrantOrContributionPurposeTxt>
          <Amt>1000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>47218</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <NetRntlIncmReNotDebtFincdProp>
          <ExclusionCd>16</ExclusionCd>
          <ExclusionAmt>137868</ExclusionAmt>
        </NetRntlIncmReNotDebtFincdProp>
        <OtherRevenueDescribedGrp>
          <Desc>SAMLOR-MANAGEMENT INCOME</Desc>
          <RelatedOrExemptFunctionIncmAmt>31200</RelatedOrExemptFunctionIncmAmt>
        </OtherRevenueDescribedGrp>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>137868</ExclusionAmt>
          <RelatedOrExemptFunctionIncmAmt>31200</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>169068</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <RlnOfActyToAccomOfExmptPrpsGrp>
        <RlnOfActyToAccomOfExmptPrpsGrp>
          <LineNumberTxt>1</LineNumberTxt>
          <RelationshipStatementTxt>TO CONTRIBUTE TO QUALIFIED CHARITABLE ORGANIZATIONS.</RelationshipStatementTxt>
        </RlnOfActyToAccomOfExmptPrpsGrp>
      </RlnOfActyToAccomOfExmptPrpsGrp>
      <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>
    <InvestmentsLandSchedule2 documentId="InvestmentsLandSchedule2" softwareId="23017517" softwareVersionNum="2023v5.0">
      <InvestmentLandGrp>
        <CategoryOrItemTxt>Land</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>3900000</CostOrOtherBasisAmt>
        <BookValueAmt>3900000</BookValueAmt>
        <EOYFMVAmt>3900000</EOYFMVAmt>
      </InvestmentLandGrp>
    </InvestmentsLandSchedule2>
    <MortgagesAndNotesPayableSch documentId="MortgagesAndNotesPayableSchedu" softwareId="23017517" softwareVersionNum="2023v5.0">
      <NotePayableGrp>
        <LenderNameGrp>
          <PersonNm>LOAN PAYABLE</PersonNm>
        </LenderNameGrp>
      </NotePayableGrp>
    </MortgagesAndNotesPayableSch>
    <OtherExpensesSchedule documentId="OtherExpensesSchedule" softwareId="23017517" softwareVersionNum="2023v5.0">
      <OtherExpensesScheduleGrp>
        <Desc>BANK CHARGES</Desc>
        <RevenueAndExpensesPerBooksAmt>15</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>15</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>LEGAL &amp; PROFESSIONAL</Desc>
        <RevenueAndExpensesPerBooksAmt>1371</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>1371</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>MANAGEMENT FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>48000</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>48000</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>MISCELLANEOUS EXPENSE</Desc>
        <RevenueAndExpensesPerBooksAmt>20</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>20</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncomeSchedule2 documentId="OtherIncomeSchedule2" softwareId="23017517" softwareVersionNum="2023v5.0">
      <OtherIncomeDetail>
        <Desc>SAMLOR-MANAGEMENT INCOME</Desc>
        <RevenueAndExpensesPerBooksAmt>31200</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>31200</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>31200</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
    </OtherIncomeSchedule2>
    <TaxesSchedule documentId="TaxesSchedule" softwareId="23017517" softwareVersionNum="2023v5.0">
      <TaxesDetail>
        <CategoryTxt>TAXES</CategoryTxt>
        <Amt>1697</Amt>
        <NetInvestmentIncomeAmt>1697</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>1697</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>1697</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>
