<?xml version="1.0" encoding="utf-8"?>
<Return returnVersion="2023v5.1" xmlns="http://www.irs.gov/efile" xsi:schemaLocation="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-07-02T10:00:48-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>814693825</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>ACF FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% DAN M TRAN</InCareOfNm>
      <BusinessNameControlTxt>ACFF</BusinessNameControlTxt>
      <PhoneNum>8177268253</PhoneNum>
      <USAddress>
        <AddressLine1Txt>21431 HAYLEY LN</AddressLine1Txt>
        <CityNm>HUNTINGTON BEACH</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92646</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>DAN M TRAN EA</PersonNm>
      <PersonTitleTxt>PRESIDENT/DIRECTOR</PersonTitleTxt>
      <PhoneNum>8177268253</PhoneNum>
      <SignatureDt>2024-03-08</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>DAN</PersonFirstNm>
        <PersonLastNm>TRAN EA</PersonLastNm>
      </PersonFullName>
      <SSN>753002665</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="IRS990EZ">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.ACFFOUNDATION.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>27158</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>24139</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>3019</InvestmentIncomeAmt>
      <TotalRevenueAmt>27158</TotalRevenueAmt>
      <OtherExpensesTotalAmt>16230</OtherExpensesTotalAmt>
      <TotalExpensesAmt>16230</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>10928</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>153193</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>-87</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>164034</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>152293</BOYAmt>
        <EOYAmt>163234</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>900</BOYAmt>
        <EOYAmt>800</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>153193</BOYAmt>
        <EOYAmt>164034</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>153193</BOYAmt>
        <EOYAmt>164034</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>IN THE PAST 3 YEARS, ACF FOUNDATION HAS BEEN HELPING VIETNAMESE ASYLUM SEEKERS AND VIETNAMESE REFUGEES IN THAILAND IN TWO AREAS: HEALTHCARE FINANCIAL ASSISTANCE PARTIALLY PAID FOR THE COST OF HOSPITAL WHEN THE REFUGEES. SECONDLY, ASSOCIATED WITH PASTOR PORNCHAI WHO ACTED AS THAIS SPONSOR AND ACF FOUNDATION WILL FINANCIALLY PAID FOR THE BAIL TO THE THAILAND IDC (IMMIGRATION DETENTION CENTER) TO FREE REFUGEES OUT OF IDC TO UNITE WITH THEIR FAMILIES.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>05/10/2023 - PAID BAILS FOR 3 REFUGEES GIANG SEO THANG SONG A SA AND SUNG A SINH</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>4577</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>11/09/2023 - PAID BAILS FOR 2 BROTHERS WHO CAPTURED BY THAI POLICE:</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>2883</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>12/27/2023 - PAID BAILS FOR 4 REFUGEES OUT OF IDC AMUK AMAP DINH RONG H DINH AND HANH RO MAH</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>4474</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ASSISTING REFUGEES HOSPITALIZED TO PARTIALLY PAID FOR HOSPITAL COST AND RECOVERY TIME: RMAH HLIU GAVE BIRTH TO BABY CHUONG GIANG THIS PANG AND HAU THIS SUA HOSPITALIZED</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>3125</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>15058</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>QUANG HUU PHAM</PersonNm>
        <TitleTxt>ADVIRORY DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>VAN NGO</PersonNm>
        <TitleTxt>COO/VP</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAN M TRAN</PersonNm>
        <TitleTxt>CEO/PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>0</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <BooksInCareOfDetail>
        <PersonNm>DAN M TRAN</PersonNm>
        <USAddress>
          <AddressLine1Txt>21431 HAYLEY LANE</AddressLine1Txt>
          <CityNm>HUNTINGTON BEACH</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92646</ZIPCd>
        </USAddress>
        <PhoneNum>8177268253</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <Form720FiledInd>0</Form720FiledInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>0</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
    </IRS990EZ>
    <IRS990ScheduleA documentId="IRS990ScheduleA">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus3YearsAmt>37538</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>96737</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>134275</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>24139</CurrentTaxYearAmt>
        <TotalAmt>292689</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearAmt>3019</CurrentTaxYearAmt>
        <TotalAmt>3019</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus3YearsAmt>37538</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>96737</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>134275</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>27158</CurrentTaxYearAmt>
        <TotalAmt>295708</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>295708</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearAmt>3019</CurrentTaxYearAmt>
        <TotalAmt>3019</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearAmt>3019</CurrentTaxYearAmt>
        <TotalAmt>3019</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus3YearsAmt>37538</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>96737</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>134275</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>30177</CurrentTaxYearAmt>
        <TotalAmt>298727</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.98990</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.34270</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.01010</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
      <ThirtyThrPctSuprtTestsPY509Ind>X</ThirtyThrPctSuprtTestsPY509Ind>
      <DistributableAmountGrp>
        <CYAdjNetIncomeDistributableAmt>0</CYAdjNetIncomeDistributableAmt>
        <CYPct85AdjustedNetIncomeAmt>0</CYPct85AdjustedNetIncomeAmt>
        <CYTotalMinAstDistributableAmt>0</CYTotalMinAstDistributableAmt>
        <CYGreaterAdjustedMinimumAmt>0</CYGreaterAdjustedMinimumAmt>
        <CYIncomeTaxImposedPYAmt>0</CYIncomeTaxImposedPYAmt>
        <CYDistributableAsAdjustedAmt>0</CYDistributableAsAdjustedAmt>
      </DistributableAmountGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>1) OTHER EXPENSES BANK PAYPAL WU FEES AMOUNT 10 2) OTHER EXPENSES BUSINESS REGISTRATION FEES AMOUNT 37 3) OTHER EXPENSES BOOKS SUBSCRIPTIONS REFERENCE AMOUNT 674 4) OTHER EXPENSES RENT PARKING UTILITIES AMOUNT 150 5) OTHER EXPENSES NGO DEVELOPMENTPR AMOUNT 100 6) OTHER EXPENSES TRAVEL AMOUNT 200 7) OTHER EXPENSES BAILED REFUGEES OUT OF THAI IMMIGRATION DETENTIO AMOUNT 11934 8) OTHER EXPENSES HEALTHCARE ASSISTANCE TO REFUGEES AMOUNT 3125</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>1) DESCRIPTION MICROLOAN TO REFUGEES BOY AMOUNT 900 EOY AMOUNT 800</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
