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  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2022-12-13T13:45:45-06:00</ReturnTs>
    <TaxPeriodEndDt>2022-01-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>133534029</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>MORRIS WERNER LAW OFFICES</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>155 NORTH MAIN STREET</AddressLine1Txt>
        <CityNm>NEW CITY</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>10956</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2021-02-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>200699712</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>MEIR AND RUTH STEFANSKY CHARITY TRUST</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>MEIR</BusinessNameControlTxt>
      <PhoneNum>8456391658</PhoneNum>
      <USAddress>
        <AddressLine1Txt>3 ROMAN BLVD</AddressLine1Txt>
        <CityNm>MONSEY</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>109523105</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MORRIS WERNER</PersonNm>
      <PersonTitleTxt>ATTORNEY</PersonTitleTxt>
      <PhoneNum>8456643345</PhoneNum>
      <SignatureDt>2022-12-13</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>MORRIS</PersonFirstNm>
        <PersonLastNm>WERNER</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>MORRIS WERNER</PreparerPersonNm>
      <PTIN>P01351384</PTIN>
      <PhoneNum>8456643345</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2021</TaxYr>
    <BuildTS>2022-09-23 18:48:47Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="2">
    <IRS990PF documentId="IRS990PF">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>1678</FMVAssetsEOYAmt>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>175950</ContriRcvdRevAndExpnssAmt>
        <NetRentalIncomeOrLossAmt>0</NetRentalIncomeOrLossAmt>
        <TotalRevAndExpnssAmt>175950</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>0</TotalNetInvstIncmAmt>
        <LegalFeesRevAndExpnssAmt>6300</LegalFeesRevAndExpnssAmt>
        <TaxesRevAndExpnssAmt>112</TaxesRevAndExpnssAmt>
        <TaxesDsbrsChrtblAmt>112</TaxesDsbrsChrtblAmt>
        <OtherExpensesRevAndExpnssAmt>464</OtherExpensesRevAndExpnssAmt>
        <TotOprExpensesRevAndExpnssAmt>6876</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>0</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>112</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>193374</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>193374</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>200250</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>0</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>193486</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-24300</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>25982</CashBOYAmt>
        <CashEOYAmt>1678</CashEOYAmt>
        <CashEOYFMVAmt>1678</CashEOYFMVAmt>
        <TotalAssetsBOYAmt>25982</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>1678</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>1678</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>0</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>0</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>0</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>25982</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-24300</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>1682</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>1682</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>0</InvestmentIncomeExciseTaxAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>0</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>0</MoreThan100SpentInd>
        <Form1120POLFiledInd>0</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>0</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>0</UnrelatedBusIncmOverLimitInd>
        <Form990TFiledInd>0</Form990TFiledInd>
        <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
        <AtLeast5000InAssetsInd>1</AtLeast5000InAssetsInd>
        <Form990PFFiledWithAttyGenInd>1</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>1</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>0</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>0</OwnControlledEntityInd>
        <DonorAdvisedFundInd>0</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>1</ComplyWithPublicInspRqrInd>
        <PersonsWithBooksName>
          <BusinessNameLine1Txt>MORRIS WERNER</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>8456391658</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>155 NORTH MAIN STREET</AddressLine1Txt>
          <CityNm>NEW CITY</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10956</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>0</ForeignAccountsQuestionInd>
      </StatementsRegardingActyGrp>
      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>0</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>0</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>0</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>0</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>0</TransferAstDisqualifiedPrsnInd>
        <UncorrectedPriorActsInd>0</UncorrectedPriorActsInd>
        <UndistributedIncomePYInd>0</UndistributedIncomePYInd>
        <BusinessHoldingsInd>0</BusinessHoldingsInd>
        <JeopardyInvestmentsInd>0</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>0</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>0</InfluenceLegislationInd>
        <InfluenceElectionInd>0</InfluenceElectionInd>
        <GrantsToIndividualsInd>0</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>0</GrantsToOrganizationsInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>0</RcvFndsToPayPrsnlBnftCntrctInd>
        <PayPremiumsPrsnlBnftCntrctInd>0</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
        <ProceedsOrNetIncomeInd>0</ProceedsOrNetIncomeInd>
        <SubjToTaxRmnrtnExPrchtPymtInd>0</SubjToTaxRmnrtnExPrchtPymtInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <BusinessName>
            <BusinessNameLine1Txt>RUTH STEFANSKY</BusinessNameLine1Txt>
          </BusinessName>
          <ForeignAddress>
            <AddressLine1Txt>DEVORAH HANEVIA 5</AddressLine1Txt>
            <CityNm>BNEI BRAK</CityNm>
            <ProvinceOrStateNm>ISRAEL</ProvinceOrStateNm>
            <CountryCd>IS</CountryCd>
          </ForeignAddress>
          <TitleTxt>TRUSTEE</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>10</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <BusinessName>
            <BusinessNameLine1Txt>DAVID STEFANSKY</BusinessNameLine1Txt>
          </BusinessName>
          <USAddress>
            <AddressLine1Txt>9 LANGRIES DRIVE</AddressLine1Txt>
            <CityNm>MONSEY</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10952</ZIPCd>
          </USAddress>
          <TitleTxt>TRUSTEE</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>10</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <BusinessName>
            <BusinessNameLine1Txt>YAAKOV STEFANSKY</BusinessNameLine1Txt>
          </BusinessName>
          <ForeignAddress>
            <AddressLine1Txt>CHAZON ISH 44B</AddressLine1Txt>
            <CityNm>BNEI BRAK</CityNm>
            <ProvinceOrStateNm>ISRAEL</ProvinceOrStateNm>
            <CountryCd>IS</CountryCd>
          </ForeignAddress>
          <TitleTxt>TRUSTEE</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>10</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <BusinessName>
            <BusinessNameLine1Txt>YECHESKEL STEFANSKY</BusinessNameLine1Txt>
          </BusinessName>
          <ForeignAddress>
            <AddressLine1Txt>MIRSKI 44</AddressLine1Txt>
            <CityNm>JERUSALEM</CityNm>
            <ProvinceOrStateNm>ISRAEL</ProvinceOrStateNm>
            <CountryCd>IS</CountryCd>
          </ForeignAddress>
          <TitleTxt>TRUSTEE</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>10</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>NB SPITZER, ADMINISTRATOR OF DIRECT CHARITABLE ACTIVITIES</Description1Txt>
        <Expenses1Amt>15000</Expenses1Amt>
        <Description2Txt>RESEARCH FOR PUBLICATION ANCIENT MANUSCRIPTS OF REKNOWNED SCHOLARS AND COMMENTARIES ON TALMUD</Description2Txt>
        <Expenses2Amt>18000</Expenses2Amt>
      </SummaryOfDirectChrtblActyGrp>
      <SumOfProgramRelatedInvstGrp />
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>0</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>4597</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>4597</TotalFMVOfUnusedAssetsAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>4597</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>69</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>4528</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>226</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <Sect4942j3j5FndtnAndFrgnOrgInd>X</Sect4942j3j5FndtnAndFrgnOrgInd>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>193486</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>193486</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp />
      <PrivateOperatingFoundationsGrp>
        <LessorAdjNetIncmMinInvstRetGrp>
          <CurrentYearAmt>226</CurrentYearAmt>
          <TotalAmt>226</TotalAmt>
        </LessorAdjNetIncmMinInvstRetGrp>
        <Pct85LessorAdjIncmOrMinRetGrp>
          <CurrentYearAmt>192</CurrentYearAmt>
          <TotalAmt>192</TotalAmt>
        </Pct85LessorAdjIncmOrMinRetGrp>
        <QualifyingDistributionsGrp>
          <CurrentYearAmt>193486</CurrentYearAmt>
          <Year1Amt>385943</Year1Amt>
          <Year2Amt>523800</Year2Amt>
          <Year3Amt>253034</Year3Amt>
          <TotalAmt>1356263</TotalAmt>
        </QualifyingDistributionsGrp>
        <QualifyingDistriNotUsedDrtGrp>
          <CurrentYearAmt>150486</CurrentYearAmt>
          <Year1Amt>271943</Year1Amt>
          <Year2Amt>415800</Year2Amt>
          <Year3Amt>195534</Year3Amt>
          <TotalAmt>1033763</TotalAmt>
        </QualifyingDistriNotUsedDrtGrp>
        <QualifyingDistriMadeDrtGrp>
          <CurrentYearAmt>43000</CurrentYearAmt>
          <Year1Amt>114000</Year1Amt>
          <Year2Amt>108000</Year2Amt>
          <Year3Amt>57500</Year3Amt>
          <TotalAmt>322500</TotalAmt>
        </QualifyingDistriMadeDrtGrp>
        <TotalAssetsGrp>
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          <Year1Amt>114000</Year1Amt>
          <Year2Amt>168800</Year2Amt>
          <Year3Amt>57500</Year3Amt>
          <TotalAmt>373300</TotalAmt>
        </TotalAssetsGrp>
        <TwoThirdsMinimumInvstRetGrp>
          <CurrentYearAmt>151</CurrentYearAmt>
          <Year1Amt>1174</Year1Amt>
          <Year2Amt>2220</Year2Amt>
          <Year3Amt>2534</Year3Amt>
          <TotalAmt>6079</TotalAmt>
        </TwoThirdsMinimumInvstRetGrp>
      </PrivateOperatingFoundationsGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>NB SPITZER ADMINISTRATOR BNEI BRAK ISRAEL</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientForeignAddress>
            <AddressLine1Txt>44 MYRSKI</AddressLine1Txt>
            <CityNm>JERUSALEM</CityNm>
            <ProvinceOrStateNm>JERUSALEM</ProvinceOrStateNm>
            <CountryCd>IS</CountryCd>
          </RecipientForeignAddress>
          <GrantOrContributionPurposeTxt>RESEARCH FOR SCHOLARS</GrantOrContributionPurposeTxt>
          <Amt>13000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>KOLEL TORAH</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientForeignAddress>
            <AddressLine1Txt>CHAZON ISH 44B</AddressLine1Txt>
            <CityNm>BNEI BRAK</CityNm>
            <ProvinceOrStateNm>BNEI BRAK</ProvinceOrStateNm>
            <CountryCd>IS</CountryCd>
          </RecipientForeignAddress>
          <GrantOrContributionPurposeTxt>RESEARCG</GrantOrContributionPurposeTxt>
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        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>LIMUDEI DAAS</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientForeignAddress>
            <AddressLine1Txt>MIRSKI 44</AddressLine1Txt>
            <CityNm>JERUSALEM</CityNm>
            <ProvinceOrStateNm>JERUSALEM</ProvinceOrStateNm>
            <CountryCd>IS</CountryCd>
          </RecipientForeignAddress>
          <GrantOrContributionPurposeTxt>RESEARCH</GrantOrContributionPurposeTxt>
          <Amt>18000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>43000</TotalGrantOrContriPdDurYrAmt>
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        <TrnsfrOfCashToNonchrtblEOInd>0</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>0</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>0</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>0</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>0</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>0</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>0</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>0</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>0</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>0</RelationshipsNonchrtblEOInd>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
    <IRS990ScheduleB documentId="IRS990ScheduleB">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <GeneralRuleInd>X</GeneralRuleInd>
      <ContributorInformationGrp>
        <ContributorNum>1</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1Txt>ESTATE OF MEIR STEFANSKY</BusinessNameLine1Txt>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1Txt>C/O DAVID STEFANSKY</AddressLine1Txt>
          <AddressLine2Txt>9 LANGRIES DRIVE</AddressLine2Txt>
          <CityNm>MONSEY</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10952</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>175950</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
  </ReturnData>
</Return>
