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      <Desc>Humanitarian aid for financial support of orphans: Golestan Foundation provided fund to the orphanages for the operation of orphanages and education and health of the children: (1) Javadolaemeh (Ahvaz): $116765 , (2) Golshan (Ahvaz): $248577 , (3) Bani Mehr Javdan (Jiroft): $72148, (4) Ameneh (Shahrood): $41000 , (5) Mehr Zeynab (Bonab): $39800 , (6) Atre Yas Nabavi (Shiraz): $59100, (7) Ali Ibn Abitaleb (Bam): $18600 , (8) Javadolaemeh (Neyshanur): $25800 , (9) Maryam (Neyshabur): $23800, (10) Mirzaye Naini (Nain): $20000 , (11) Sepehr-e Roshan (Arak): $12500 , (12) Bostan (Sanandaj): $9500 , (13) Masoumeh (Shahrekord): $3000</Desc>
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        <Desc>Humanitarian Aid Related to Disaster Relief (COVID-19): Golestan Foundation provided $88,000 to purchase the equipment needed for use of hospitals in Iran in connection with the prevention, diagnosis, or treatment of COVID-19. in particular, the fund was used to purchase the following equipment and accessories: Ventilators, BIPAP machine accessories (masks, tubes, connectors, etc.), and IV pumps. Golestan Foundation also initiated purchasing a CT-scanner for Valiasr hospital in Fanouj in Sistan-Baluchestan. Valiasr hospital is the only hospital in that region that provides essential health care to over 70,000 people. Having a CT-scanner will undoubtedly save many lives by improving the effective diagnosis of ailments such as COVID-19.</Desc>
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        <CurrentTaxYearAmt>482</CurrentTaxYearAmt>
        <TotalAmt>485</TotalAmt>
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      <TotalSupportAmt>1695134</TotalSupportAmt>
      <First5Years170Ind>X</First5Years170Ind>
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        <ContributorNum>RESTRICTED</ContributorNum>
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          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
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    <IRS990ScheduleD documentId="R000004" softwareId="21013178" softwareVersionNum="v1.00">
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      <NetUnrealizedGainsInvstAmt>0</NetUnrealizedGainsInvstAmt>
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        <RegionTxt>Middle East and North Africa</RegionTxt>
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        <TypeOfActivitiesConductedTxt>Program Services</TypeOfActivitiesConductedTxt>
        <SpecificServicesProvidedTxt>Humanitarian Aid</SpecificServicesProvidedTxt>
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        <RegionTxt>Middle East and North Africa</RegionTxt>
        <PurposeOfGrantTxt>Humanitarian aids</PurposeOfGrantTxt>
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        <MannerOfCashDisbursementTxt>Transfer according to rules set by OFAC</MannerOfCashDisbursementTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule F, Part I, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>Schedule F, Part II, Line 1 - Golestan Foundation (GF) is an entirely volunteer-run charitable organization. As a result, the operational overhead is minimal and so far, has been covered by volunteers and board members. GF's primary goal is to help orphans and working children in Iran. It aims to make a difference in the lives of less fortunate children, by providing them with educational opportunities and supplying them with basic life essentials through financial support to orphanages in several provinces of Iran that are under financial stress. GF works with known Nonprofit/Non-governmental organizations. The individuals running those organizations are recognized in the community and highly regarded, and their names and contact details are accurately recorded on legal documents. Golestan Foundation worked with 13 orphanages: Javadolaemeh (Ahvaz), Golshan (Ahvaz), Bani Mehr Javdan (Jiroft), Ameneh (Shahrood), Mehr Zeynab (Bonab), Atre Yas Nabavi (Shiraz), Ali Ibn Abitaleb (Bam), Javadolaemeh (Neyshanur), Maryam (Neyshabur), Mirzaye Naini (Nain), Sepehr-e Roshan (Arak), Bostan (Sanandaj), and Masoumeh (Shahrekord). Before any MOU is signed, GF takes reasonable efforts to obtain information regarding the recipients and the regions in which they are located. The information is based on the recipient organization's completed pre-grant inquiry and application that requests such data. This information is validated through inquiring of local contacts to help us gather information about the recipient's trustworthiness and reputation. Names of the organizations and their board members are also checked against the Office of Foreign Asset Control's list (OFAC's list). After providing funds, GF receives program related information from the organizations. Their activities are actively monitored to ensure that donor funds are used for their intended purposes. All funds sent to orphanages in Iran for their operation and other humanitarian activities are done under General License E, General License N, and License No. IA-2021-376514 of the Office of Foreign Asset Control (OFAC) of the United States's Department of Treasury and a quarterly report is provided to their office.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part I, Line 16a</FormAndLineReferenceDesc>
        <ExplanationTxt>(lines 8 and 16): The low overhead of Golestan is due to the hard work of more than 30 dedicated and professional volunteers who have done most of the marketing and outreach directly to donors through social media without a need to have fundraising events, resulting in an increase in donation without paying for regular advertising services. The volunteers and the board of Golestan Foundation had covered the overhead through their own donations in order to make sure that 100% of donations go to humanitarian causes.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>Form 990 is provided to all board members for their approval via email prior to filling</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>Compliance committee officers monitor compliance related activities, including conflict of interest, regularly and consistently in accordance with the compliance policy and report any exceptions to the board if and when they occur.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 17</FormAndLineReferenceDesc>
        <ExplanationTxt>List of states receiving copy of form 990 is as follows: AK, AL, AR, CA, CO, CT, DC, FL, GA, HI, IL, KS, KY, MA, MD, ME, MI, MN, MO, MS, NC, NH, NJ, NM, NV, NY, OH, OK, OR, PA, RI, SC, TN, UT, VA, WA, WI, WV, TX</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Governance documents, conflict of interest policy, and financial statements are available upon request</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VII, Section A, Line 1a</FormAndLineReferenceDesc>
        <ExplanationTxt>In Summer 2022, Masoud Modarres indicated that due to his health issues he cannot continue and he needs to step down as a Board member. In September, Behrouz Khayatian accepted to fill the vacancy.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part XII, Line 1</FormAndLineReferenceDesc>
        <ExplanationTxt>Last year was the first filing of form 990 for Golestan Foundation and we used cash method for accounting. This year after consulting with a CPA, we decided to change our accounting method and continue with accrual from now on.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part XII, Line 2c</FormAndLineReferenceDesc>
        <ExplanationTxt>This year is the first year that we had an independent audit of GF's financial statements.</ExplanationTxt>
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  </ReturnData>
</Return>