<?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">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2023-11-06T17:03:38-05:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>200538555</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>KOHLHAGEN NEIMAN &amp; COMPANY LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>297 SOUTH WASHINGTON AVE - SUITE 2</AddressLine1Txt>
        <CityNm>BERGENFIELD</CityNm>
        <StateAbbreviationCd>NJ</StateAbbreviationCd>
        <ZIPCd>076213789</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>200489700</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>RAK CHARITABLE FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>RAKC</BusinessNameControlTxt>
      <PhoneNum>2013851100</PhoneNum>
      <USAddress>
        <AddressLine1Txt>8 ELYISE ROAD</AddressLine1Txt>
        <CityNm>MONSEY</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>10952</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ABRAHAM KATZ</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>2013851100</PhoneNum>
      <SignatureDt>2023-11-06</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>ABRAHAM</PersonFirstNm>
        <PersonLastNm>KATZ</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>ISRAEL M NEIMAN CPA</PreparerPersonNm>
      <PTIN>P00362553</PTIN>
      <PhoneNum>2013851100</PhoneNum>
      <PreparationDt>2023-11-06</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="8">
    <IRS990PF documentId="RetDoc9">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>671905</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>352586</ContriRcvdRevAndExpnssAmt>
        <DividendsRevAndExpnssAmt>6930</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>6930</DividendsNetInvstIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt>1735</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>439412</GrossSalesPriceAmt>
        <CapGainNetIncmNetInvstIncmAmt>386765</CapGainNetIncmNetInvstIncmAmt>
        <TotalRevAndExpnssAmt>361251</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>393695</TotalNetInvstIncmAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="RetDoc8">2443</TaxesRevAndExpnssAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="RetDoc6">114</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesNetInvstIncmAmt>114</OtherExpensesNetInvstIncmAmt>
        <TotOprExpensesRevAndExpnssAmt>2557</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>114</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>464429</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>464429</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>466986</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>114</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>464429</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-105735</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>393581</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>73136</CashBOYAmt>
        <CashEOYAmt>64189</CashEOYAmt>
        <CashEOYFMVAmt>64189</CashEOYFMVAmt>
        <SavAndTempCashInvstBOYAmt>862</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>106176</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>106176</SavAndTempCashInvstEOYFMVAmt>
        <OtherNtsAndLoansRcvblAmt>242300</OtherNtsAndLoansRcvblAmt>
        <OtherNtsAndLoansRcvblBOYAmt>232300</OtherNtsAndLoansRcvblBOYAmt>
        <OtherNtsAndLoansRcvblEOYAmt referenceDocumentId="RetDoc2">242300</OtherNtsAndLoansRcvblEOYAmt>
        <OtherNtsAndLoansRcvblEOYFMVAmt>232300</OtherNtsAndLoansRcvblEOYFMVAmt>
        <CorporateStockBOYAmt>456459</CorporateStockBOYAmt>
        <CorporateStockEOYAmt referenceDocumentId="RetDoc4">253116</CorporateStockEOYAmt>
        <CorporateStockEOYFMVAmt>267240</CorporateStockEOYFMVAmt>
        <OtherAssetsBOYAmt referenceDocumentId="RetDoc5">2000</OtherAssetsBOYAmt>
        <OtherAssetsEOYAmt referenceDocumentId="RetDoc5">2000</OtherAssetsEOYAmt>
        <OtherAssetsEOYFMVAmt referenceDocumentId="RetDoc5">2000</OtherAssetsEOYFMVAmt>
        <TotalAssetsBOYAmt>764757</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>667781</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>671905</TotalAssetsEOYFMVAmt>
        <OtherLiabilitiesBOYAmt referenceDocumentId="RetDoc7">2000</OtherLiabilitiesBOYAmt>
        <OtherLiabilitiesEOYAmt referenceDocumentId="RetDoc7">10759</OtherLiabilitiesEOYAmt>
        <TotalLiabilitiesBOYAmt>2000</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>10759</TotalLiabilitiesEOYAmt>
        <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
        <NoDonorRstrNetAssestsBOYAmt>762757</NoDonorRstrNetAssestsBOYAmt>
        <NoDonorRstrNetAssestsEOYAmt>657022</NoDonorRstrNetAssestsEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>762757</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>657022</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>764757</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>667781</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>762757</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-105735</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>657022</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>657022</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>BERKSHIRE HATHAWAY INC</PropertyDesc>
          <HowAcquiredCd>D</HowAcquiredCd>
          <AcquiredDt>2001-09-18</AcquiredDt>
          <SoldDt>2022-06-02</SoldDt>
          <GrossSalesPriceAmt>170062</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>26004</CostOrOtherBasisAmt>
          <GainOrLossAmt>144058</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>144058</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>JPMORGAN CHASE &amp; CO</PropertyDesc>
          <HowAcquiredCd>D</HowAcquiredCd>
          <AcquiredDt>2017-01-09</AcquiredDt>
          <SoldDt>2022-11-02</SoldDt>
          <GrossSalesPriceAmt>121763</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>17309</CostOrOtherBasisAmt>
          <GainOrLossAmt>104454</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>104454</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>MODERNA INC</PropertyDesc>
          <HowAcquiredCd>D</HowAcquiredCd>
          <AcquiredDt>2019-08-01</AcquiredDt>
          <SoldDt>2022-12-15</SoldDt>
          <GrossSalesPriceAmt>147587</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>9334</CostOrOtherBasisAmt>
          <GainOrLossAmt>138253</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>138253</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapitalGainNetIncomeAmt>386765</CapitalGainNetIncomeAmt>
      </CapGainsLossTxInvstIncmDetail>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>5471</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>5471</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>5471</TaxBasedOnInvestmentIncomeAmt>
        <ExtsnRequestIncomeTaxPaidAmt>7500</ExtsnRequestIncomeTaxPaidAmt>
        <TotalPaymentsAndCreditsAmt>7500</TotalPaymentsAndCreditsAmt>
        <Form2220AttachedInd referenceDocumentId="RetDoc3">X</Form2220AttachedInd>
        <EsPenaltyAmt>110</EsPenaltyAmt>
        <OverpaymentAmt>1919</OverpaymentAmt>
        <AppliedToESTaxAmt>1919</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>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <IndividualWithBooksNm>ABRAHAM KATZ</IndividualWithBooksNm>
        <PhoneNum>2013851100</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>8 ELYISE RD</AddressLine1Txt>
          <CityNm>MONSEY</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10952</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>
        <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>ABRAHAM KATZ</PersonNm>
          <USAddress>
            <AddressLine1Txt>8 ELYISE RD</AddressLine1Txt>
            <CityNm>MONSEY</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10952</ZIPCd>
          </USAddress>
          <TitleTxt>PRESIDENT</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>RISA KATZ</PersonNm>
          <USAddress>
            <AddressLine1Txt>8 ELYISE RD</AddressLine1Txt>
            <CityNm>MONSEY</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10952</ZIPCd>
          </USAddress>
          <TitleTxt>VICE PRESIDE</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.10</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>TO AWARD GRANTS TO EXEMPT CHARITABLE ORGANIZATIONS WHO QUALIFY UNDER IRC SECTION 501(C)3 EXEMPT ORGANIZATION STATUS</Description1Txt>
      </SummaryOfDirectChrtblActyGrp>
      <SumOfProgramRelatedInvstGrp>
        <Description1Txt>N/A</Description1Txt>
      </SumOfProgramRelatedInvstGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>296088</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>51092</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>242300</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>589480</TotalFMVOfUnusedAssetsAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>589480</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>8842</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>580638</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>29032</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>29032</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>5471</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>5471</TotalTaxAmt>
        <DistributableBeforeAdjAmt>23561</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>23561</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>23561</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>464429</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>464429</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>23561</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr1Amt>783089</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>783089</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>464429</QualifyingDistributionsAmt>
        <AppliedToCurrentYearAmt>23561</AppliedToCurrentYearAmt>
        <RemainingDistriFromCorpusAmt>440868</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>1223957</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovToNextYrAmt>1223957</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear1Amt>783089</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>440868</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <ContributingManagerNm>ABRAHAM KATZ</ContributingManagerNm>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>SEE ATTACHED</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>VARIOUS</AddressLine1Txt>
            <CityNm>VARIOUS</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11111</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <GrantOrContributionPurposeTxt>CHARITABLE</GrantOrContributionPurposeTxt>
          <Amt>464429</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>464429</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <DividendsAndInterestFromSecDtl>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>6930</ExclusionAmt>
        </DividendsAndInterestFromSecDtl>
        <GainSalesAstOthThanInvntryGrp>
          <ExclusionCd>18</ExclusionCd>
          <ExclusionAmt>1735</ExclusionAmt>
        </GainSalesAstOthThanInvntryGrp>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>8665</ExclusionAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>8665</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="RetDoc1">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <GeneralRuleInd>X</GeneralRuleInd>
      <ContributorInformationGrp>
        <ContributorNum>1</ContributorNum>
        <ContributorPersonNm>ABRAHAM RISA KATZ</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>8 ELYSE DR</AddressLine1Txt>
          <CityNm>MONSEY</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10952</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>260267</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
        <NoncashContributionInd>X</NoncashContributionInd>
      </ContributorInformationGrp>
      <ContributorInformationGrp>
        <ContributorNum>2</ContributorNum>
        <ContributorPersonNm>KATZ 2014 CLAT</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>8 ELYSE DR</AddressLine1Txt>
          <CityNm>MONSEY</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10952</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>24445</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
      <ContributorInformationGrp>
        <ContributorNum>3</ContributorNum>
        <ContributorPersonNm>KATZ 2015 CLAT</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>8 ELYSE DR</AddressLine1Txt>
          <CityNm>MONSEY</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10952</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>30580</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
      <ContributorInformationGrp>
        <ContributorNum>4</ContributorNum>
        <ContributorPersonNm>KATZ 2016 CLAT</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>8 ELYSE DR</AddressLine1Txt>
          <CityNm>MONSEY</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10952</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>29995</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
      <ContributorInformationGrp>
        <ContributorNum>5</ContributorNum>
        <ContributorPersonNm>KATZ 2017 CLAT</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>8 ELYSE DR</AddressLine1Txt>
          <CityNm>MONSEY</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10952</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>7299</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
      <NonCashPropertyContributionGrp>
        <ContributorNum>1</ContributorNum>
        <NoncashPropertyDesc>BERKSHIRE HATHAWAY INC</NoncashPropertyDesc>
        <FairMarketValueAmt>210267</FairMarketValueAmt>
      </NonCashPropertyContributionGrp>
    </IRS990ScheduleB>
    <InvestmentsCorpStockSchedule documentId="RetDoc4">
      <InvestmentsCorporateStockGrp>
        <StockNm>JP MORGAN 2746 EQUITIES</StockNm>
        <EOYBookValueAmt>253116</EOYBookValueAmt>
        <EOYFMVAmt>267240</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
    </InvestmentsCorpStockSchedule>
    <OtherAssetsSchedule documentId="RetDoc5">
      <OtherAssetsScheduleGrp>
        <Desc>ORGANIZATION COST</Desc>
        <BOYBookValueAmt>2000</BOYBookValueAmt>
        <EOYBookValueAmt>2000</EOYBookValueAmt>
        <EOYFMVAmt>2000</EOYFMVAmt>
      </OtherAssetsScheduleGrp>
    </OtherAssetsSchedule>
    <OtherExpensesSchedule documentId="RetDoc6">
      <OtherExpensesScheduleGrp>
        <Desc>EXPENSES</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>OFFICE EXPENSES</Desc>
        <RevenueAndExpensesPerBooksAmt>114</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>114</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherLiabilitiesSchedule documentId="RetDoc7">
      <OtherLiabilitiesDetail>
        <Desc>LOANS PAYABLE</Desc>
        <BOYBookValueAmt>2000</BOYBookValueAmt>
        <EOYBookValueAmt>2000</EOYBookValueAmt>
      </OtherLiabilitiesDetail>
      <OtherLiabilitiesDetail>
        <Desc>GRANT PAYABLE</Desc>
        <EOYBookValueAmt>8759</EOYBookValueAmt>
      </OtherLiabilitiesDetail>
    </OtherLiabilitiesSchedule>
    <OtherNotesLoansRcvblLongSch documentId="RetDoc2">
      <OtherNotesLoansRcvblLongGrp>
        <BorrowerNameGrp>
          <PersonNm>CHAVIE KATZ</PersonNm>
        </BorrowerNameGrp>
        <InsiderRelationshipTxt>MOTHER</InsiderRelationshipTxt>
        <LoanOriginalAmt>10000</LoanOriginalAmt>
        <BalanceDueAmt>20000</BalanceDueAmt>
        <NoteDt>2006-02</NoteDt>
        <LoanMaturityDt>2020-01</LoanMaturityDt>
        <RepaymentTermsTxt>LUMP SUM REPAYMENT</RepaymentTermsTxt>
        <InterestRt>0.0000</InterestRt>
        <SecurityProvidedBorrowerTxt>YES</SecurityProvidedBorrowerTxt>
        <LoanPurposeTxt>EMERGENCY LOAN</LoanPurposeTxt>
      </OtherNotesLoansRcvblLongGrp>
      <OtherNotesLoansRcvblLongGrp>
        <BorrowerNameGrp>
          <PersonNm>MEYER KOHN</PersonNm>
        </BorrowerNameGrp>
        <InsiderRelationshipTxt>BROTHER IN LAW</InsiderRelationshipTxt>
        <LoanOriginalAmt>4000</LoanOriginalAmt>
        <BalanceDueAmt>4000</BalanceDueAmt>
        <NoteDt>2009-12</NoteDt>
        <LoanMaturityDt>2020-12</LoanMaturityDt>
        <RepaymentTermsTxt>LUMP SUM REPAYMENT</RepaymentTermsTxt>
        <InterestRt>0.0000</InterestRt>
        <SecurityProvidedBorrowerTxt>YES</SecurityProvidedBorrowerTxt>
        <LoanPurposeTxt>EMERGENCY LOAN</LoanPurposeTxt>
      </OtherNotesLoansRcvblLongGrp>
      <OtherNotesLoansRcvblLongGrp>
        <BorrowerNameGrp>
          <PersonNm>GOLUMBECK</PersonNm>
        </BorrowerNameGrp>
        <InsiderRelationshipTxt>NONE</InsiderRelationshipTxt>
        <LoanOriginalAmt>10000</LoanOriginalAmt>
        <BalanceDueAmt>6700</BalanceDueAmt>
        <NoteDt>2012-05</NoteDt>
        <LoanMaturityDt>2013-05</LoanMaturityDt>
        <RepaymentTermsTxt>MONTHLY REPAYMENTS</RepaymentTermsTxt>
        <InterestRt>0.0000</InterestRt>
        <SecurityProvidedBorrowerTxt>YES</SecurityProvidedBorrowerTxt>
      </OtherNotesLoansRcvblLongGrp>
      <OtherNotesLoansRcvblLongGrp>
        <BorrowerNameGrp>
          <PersonNm>MENDY KATZ</PersonNm>
        </BorrowerNameGrp>
        <InsiderRelationshipTxt>BROTHER</InsiderRelationshipTxt>
        <LoanOriginalAmt>100000</LoanOriginalAmt>
        <BalanceDueAmt>90000</BalanceDueAmt>
        <NoteDt>2016-10</NoteDt>
        <RepaymentTermsTxt>LUMP SUM REPAYMENT</RepaymentTermsTxt>
        <InterestRt>0.0000</InterestRt>
        <SecurityProvidedBorrowerTxt>YES</SecurityProvidedBorrowerTxt>
        <LoanPurposeTxt>EMERGENCY LOAN</LoanPurposeTxt>
      </OtherNotesLoansRcvblLongGrp>
      <OtherNotesLoansRcvblLongGrp>
        <BorrowerNameGrp>
          <PersonNm>RABBI GELLEY</PersonNm>
        </BorrowerNameGrp>
        <InsiderRelationshipTxt>NONE</InsiderRelationshipTxt>
        <LoanOriginalAmt>4000</LoanOriginalAmt>
        <BalanceDueAmt>12600</BalanceDueAmt>
        <NoteDt>2017-06</NoteDt>
        <LoanMaturityDt>2022-06</LoanMaturityDt>
        <RepaymentTermsTxt>LUMP SUM REPAYMENT</RepaymentTermsTxt>
        <InterestRt>0.0000</InterestRt>
        <SecurityProvidedBorrowerTxt>YES</SecurityProvidedBorrowerTxt>
      </OtherNotesLoansRcvblLongGrp>
      <OtherNotesLoansRcvblLongGrp>
        <BorrowerNameGrp>
          <PersonNm>BORUCH ABRAMOFF</PersonNm>
        </BorrowerNameGrp>
        <InsiderRelationshipTxt>BROTHER IN LAW</InsiderRelationshipTxt>
        <LoanOriginalAmt>100000</LoanOriginalAmt>
        <BalanceDueAmt>59000</BalanceDueAmt>
        <NoteDt>2018-12</NoteDt>
        <LoanMaturityDt>2022-04</LoanMaturityDt>
        <RepaymentTermsTxt>40 MONTHLY PAYMENTS</RepaymentTermsTxt>
        <InterestRt>0.0000</InterestRt>
        <SecurityProvidedBorrowerTxt>YES</SecurityProvidedBorrowerTxt>
        <LoanPurposeTxt>EMERGENCY LOAN</LoanPurposeTxt>
      </OtherNotesLoansRcvblLongGrp>
      <OtherNotesLoansRcvblLongGrp>
        <BorrowerNameGrp>
          <PersonNm>RIVKA KOHN</PersonNm>
        </BorrowerNameGrp>
        <InsiderRelationshipTxt>SISTER</InsiderRelationshipTxt>
        <LoanOriginalAmt>50000</LoanOriginalAmt>
        <BalanceDueAmt>50000</BalanceDueAmt>
        <NoteDt>2018-05</NoteDt>
        <LoanMaturityDt>2023-05</LoanMaturityDt>
        <RepaymentTermsTxt>LUMP SUM REPAYMENT</RepaymentTermsTxt>
        <InterestRt>0.0000</InterestRt>
        <SecurityProvidedBorrowerTxt>YES</SecurityProvidedBorrowerTxt>
        <LoanPurposeTxt>EMERGENCY LOAN</LoanPurposeTxt>
      </OtherNotesLoansRcvblLongGrp>
    </OtherNotesLoansRcvblLongSch>
    <TaxesSchedule documentId="RetDoc8">
      <TaxesDetail>
        <CategoryTxt>IRS</CategoryTxt>
        <Amt>2443</Amt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>
