﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2018v3.2">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2020-05-17T13:11:55-05:00</ReturnTs>
    <TaxPeriodEndDt>2019-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>260302826</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>CHOI HONG LEE &amp; KANG LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>3435 WILSHIRE BLVD STE 480</AddressLine1Txt>
        <CityNm>LOS ANGELES</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>900102003</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2018-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>770624342</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>LAO LIONS CLUB FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>LAOL</BusinessNameControlTxt>
      <PhoneNum>2137494900</PhoneNum>
      <USAddress>
        <AddressLine1Txt>3435 WILSHIRE BLVD STE 480</AddressLine1Txt>
        <CityNm>LOS ANGELES</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>90010</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>DONG M LYU</PersonNm>
      <PersonTitleTxt>CEO</PersonTitleTxt>
      <PhoneNum>2137494900</PhoneNum>
      <SignatureDt>2020-05-04</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>ILSUP LEE</PreparerPersonNm>
      <PTIN>P00646650</PTIN>
      <PhoneNum>2133651700</PhoneNum>
      <PreparationDt>2020-05-17</PreparationDt>
    </PreparerPersonGrp>
    <FilingSecurityInformation>
      <IPAddress>
        <IPv4AddressTxt>216.240.61.20</IPv4AddressTxt>
      </IPAddress>
      <IPDt>2020-05-17</IPDt>
      <IPTm>13:11:55</IPTm>
      <IPTimezoneCd>CD</IPTimezoneCd>
      <FilingLicenseTypeCd>P</FilingLicenseTypeCd>
      <AtSubmissionCreationDeviceId>B94EDD71A18DD0C88112D741FD08D2D74B51C354</AtSubmissionCreationDeviceId>
      <AtSubmissionFilingDeviceId>0E5E1ABD88B6A02543D9750437897CA7475F8EB3</AtSubmissionFilingDeviceId>
    </FilingSecurityInformation>
    <TaxYr>2018</TaxYr>
    <BuildTS>2020-11-19 02:30:22Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>28535</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>28180</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>355</InvestmentIncomeAmt>
      <TotalRevenueAmt>28535</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>10500</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>3661</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>17321</OtherExpensesTotalAmt>
      <TotalExpensesAmt>31482</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-2947</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>65660</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>62713</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>65660</BOYAmt>
        <EOYAmt>62713</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>65660</BOYAmt>
        <EOYAmt>62713</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>65660</BOYAmt>
        <EOYAmt>62713</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO PROVIDE CHARITABLE SERVICES TO THE COMMUNITY THROUGH SCHOLARSHIP AWARDS TO QUALIFIED STUDENTS, HEALTH EXPO, CORNEA TRANPLANTATION, AND OTHER COMMUNITY SERVICES.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SCHOLARSHIP</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>10500</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>14196</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>CORNEA TRANSPLANTATION</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>17286</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>31482</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DONG M LYU</PersonNm>
        <TitleTxt>CEO</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JAY H NO</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JAMES S HONG</PersonNm>
        <TitleTxt>CFO</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>ILSUP LEE</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>CHOI HONG LEE &amp; KANG LLP</BusinessNameLine2Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>3435 WILSHIRE BLVD STE 480</AddressLine1Txt>
          <CityNm>LOS ANGELES</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>90010</ZIPCd>
        </USAddress>
        <PhoneNum>2136396285</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc3">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>30815</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>27320</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>61303</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>71060</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>28180</CurrentTaxYearAmt>
        <TotalAmt>218678</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus2YearsAmt>141</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>222</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>355</CurrentTaxYearAmt>
        <TotalAmt>718</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>30815</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>27320</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>61444</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>71282</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>28535</CurrentTaxYearAmt>
        <TotalAmt>219396</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>219396</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>58</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>108</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>141</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>307</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>58</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>108</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>141</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>307</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>30873</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>27428</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>61585</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>71282</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>28535</CurrentTaxYearAmt>
        <TotalAmt>219703</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99860</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99870</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>CASH CONTRIBUTION: 10,500 RELATIONSHIP: NOT RELATED</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES FILING FEES 35 BANK CHARGE 36 CORNEA TRAPLANTATION 17,250 TOTAL 17,321</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO PROVIDE CHARITABLE SERVICES TO THE COMMUNITY THROUGH SCHOLARSHIP AWARDS TO QUALIFIED STUDENTS, HEALTH EXPO, CORNEA TRANPLANTATION, AND OTHER COMMUNITY SERVICES.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>