﻿<?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="2024v5.2">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-11-17T20:07:21-06:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>208462307</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>HU AND COMPANY ACCOUNTANCY CORPORATION</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>3615 WALNUT AVE</AddressLine1Txt>
        <CityNm>CHINO</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>91710</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>463622198</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>IVYMAX FOUNDATION - IVY CLUB USA</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>IVYM</BusinessNameControlTxt>
      <PhoneNum>9498725845</PhoneNum>
      <USAddress>
        <AddressLine1Txt>880 ROOSEVELT 100</AddressLine1Txt>
        <CityNm>IRVINE</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92620</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>YIBIN ZHANG</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>9498725845</PhoneNum>
      <SignatureDt>2025-11-17</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>WILLIAM HU</PreparerPersonNm>
      <PTIN>P00629909</PTIN>
      <PhoneNum>9096282488</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc1039100001">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>51055</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>38822</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>1300</ProgramServiceRevenueAmt>
      <OtherRevenueTotalAmt>10933</OtherRevenueTotalAmt>
      <TotalRevenueAmt>51055</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>144</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>12416</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>15600</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>600</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>50538</OtherExpensesTotalAmt>
      <TotalExpensesAmt>79298</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-28243</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>484560</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>456317</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>484560</BOYAmt>
        <EOYAmt>456317</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>484560</BOYAmt>
        <EOYAmt>456317</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>484560</BOYAmt>
        <EOYAmt>456317</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE MISSION OF THIS CORPORATION IS TO PROVIDE COLLEGE AND HIGH SCHOOL STUDENTS THE OPPORTUNITIES TO DEVELOP LEADERSHIP SKILL WHILE PARTICIPATING IN SUSTAINABLE DEVELOPMENT PROJECTS SERVING THE UNDERSERVED POPULATIONS IN VILLAGES AROUND THE WORLD. THIS CORPORATION'S EDUCATION GOAL IS TO TRAIN THESE STUDENTS AS FUTURE LEADERS OF SOCIETY WORKING WITH THE PEOPLE IN THESE VILLAGES TO BUILD HEALTHIER, MORE VITAL COMMUNITIES AND, FROM THESE EXPERIENCES,LEARNING MORE ABOUT THEMSELVES AND BECOMING MORE PRODUCTIVE AND SUCCESSFUL GLOBAL CITIZENS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ORGANIZING VIRTUAL EVENTS FOR YOUTH TO ENGAGE IN CIVIC SERVICES, LEADERSHIP, AND OTHER HUMANITARIAN ACTIVITIES</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>38822</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>30582</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ORGANIZING VIRTUAL VOLUNTERRING ACTIVITIES FOR YOUTH IN CALIFORNIA TO SERVE UNDERPRIVILEGED POPULATION</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>1300</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>600</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>31182</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>YIBIZHANG</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LIANG PENG</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</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>CA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>THE ORGANIZATION</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>880 ROOSEVELT STE 100</AddressLine1Txt>
          <CityNm>IRVINE</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92620</ZIPCd>
        </USAddress>
        <PhoneNum>9498725845</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">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>120522</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>171953</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>87863</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>86239</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>40122</CurrentTaxYearAmt>
        <TotalAmt>506699</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>120522</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>171953</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>87863</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>86239</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>40122</CurrentTaxYearAmt>
        <TotalAmt>506699</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <TotalAmt>0</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>506699</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>90</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>100</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>84</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>62</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>10933</CurrentTaxYearAmt>
        <TotalAmt>11269</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>90</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>100</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>84</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>62</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>10933</CurrentTaxYearAmt>
        <TotalAmt>11269</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <OtherIncome509Grp>
        <CurrentTaxYearMinus3YearsAmt>15000</CurrentTaxYearMinus3YearsAmt>
        <TotalAmt>15000</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>120612</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>187053</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>87947</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>86301</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>51055</CurrentTaxYearAmt>
        <TotalAmt>532968</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.95070</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.96820</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.02110</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00070</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: INTEREST. AMOUNT: 10,933.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: OFFICE EXPENSES. AMOUNT: 5,549. DESCRIPTION: DONATION TO OTHERS. AMOUNT: 30,582. DESCRIPTION: ADVERTISING FEE. AMOUNT: 10,000. DESCRIPTION: TRAVEL. AMOUNT: 4,357. DESCRIPTION: LICENSE &amp; PERMIT. AMOUNT: 50. TOTAL TO FORM 990-EZ, LINE 16: 50,538.</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>