﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:sfsmef="http://www.cchsfs.com/efile/mef" returnVersion="2017v2.2">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2018-06-07T15:41:56-04:00</ReturnTs>
    <TaxPeriodEndDt>2017-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>581810158</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>THE TAX SHELTER</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>630 HAWTHORNE AVE</AddressLine1Txt>
        <CityNm>ATHENS</CityNm>
        <StateAbbreviationCd>GA</StateAbbreviationCd>
        <ZIPCd>30606</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2017-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>364538564</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>COMMUNITY CHRISTMAS</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>COMM</BusinessNameControlTxt>
      <PhoneNum>7067433592</PhoneNum>
      <USAddress>
        <AddressLine1Txt>143 BOWEN FARM ROAD</AddressLine1Txt>
        <CityNm>CRAWFORD</CityNm>
        <StateAbbreviationCd>GA</StateAbbreviationCd>
        <ZIPCd>30630</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>CATHERINE B DREWRY</PersonNm>
      <PersonTitleTxt>DIRECTOR</PersonTitleTxt>
      <SignatureDt>2018-06-01</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>GAIL DANIELS</PreparerPersonNm>
      <PTIN>P00141816</PTIN>
      <PhoneNum>7063531711</PhoneNum>
      <PreparationDt>2018-06-01</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2017</TaxYr>
    <BuildTS>2022-09-23 18:48:47Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="2" softwareId="17005072" referenceDocumentId="3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <Organization501c3Ind referenceDocumentId="1">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>79616</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>46316</ContributionsGiftsGrantsEtcAmt>
      <OtherRevenueTotalAmt>33300</OtherRevenueTotalAmt>
      <TotalRevenueAmt>79616</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>71406</GrantsAndSimilarAmountsPaidAmt>
      <PrintingPublicationsPostageAmt>432</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>55</OtherExpensesTotalAmt>
      <TotalExpensesAmt>71893</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>7723</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>14799</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>22522</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>14799</BOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>14799</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>14799</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>HELPING CHILDREN IN POVERTY</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>407 CHILDREN RECIEVED ONE HUNDRED FORTY EIGHT DOLLARS AND EIGHTEEN CENTS WORTH OF CLOTHING AND FUN ITEMS FOR CHRISTMAS</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>60309</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>EMERGENCY RELIEF GRANTS FOR 22 FAMILIES FOR UTILITIES RENT CAR REPAIR FOOD RELIEF AFTER HOUSE FIRE REFRIGERATOR</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>11097</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>71406</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CATHERINE DREWRY</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>6</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SHERRYL CLARK</PersonNm>
        <TitleTxt>COMMERCIAL BANK REP</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JUDY SMITH</PersonNm>
        <TitleTxt>WEBSTER AND DONATION RCT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SHIRLEY DILLARD</PersonNm>
        <TitleTxt>CODIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>6</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>
      <BooksInCareOfDetail>
        <PersonNm>CATHERINE DREWRY</PersonNm>
        <USAddress>
          <AddressLine1Txt>143 BOWEN FARM RD</AddressLine1Txt>
          <CityNm>CRAWFORD</CityNm>
          <StateAbbreviationCd>GA</StateAbbreviationCd>
          <ZIPCd>30630</ZIPCd>
        </USAddress>
        <PhoneNum>7067433592</PhoneNum>
      </BooksInCareOfDetail>
      <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="1" softwareId="17005072">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <SupportSumAmt>0</SupportSumAmt>
      <OtherSupportSumAmt>0</OtherSupportSumAmt>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>55178</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>53708</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>59181</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>62585</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>79616</CurrentTaxYearAmt>
        <TotalAmt>310268</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>55178</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>53708</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>59181</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>62585</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>79616</CurrentTaxYearAmt>
        <TotalAmt>310268</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>310268</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>55178</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>53708</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>59181</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>62585</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>79616</CurrentTaxYearAmt>
        <TotalAmt>310268</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="4" softwareId="17005072">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="3" softwareId="17005072">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990EZ PART 1 LINE 8 OTHER INCOME</FormAndLineReferenceDesc>
        <ExplanationTxt>$33300 WORTH OF TOYS CLOTHING SHOES HYGEONE SUPPLIES ETC WERE GIVEN BY DONORS THRU AN ADOPT A CHILD PROGRAM TO GIVE CHILDREN LIVING IN POVERTY A CHRISTMAS GIFT</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990EZ PART 1 LINE 1</FormAndLineReferenceDesc>
        <ExplanationTxt>$46316 WAS DONATED IN CASH TO PURCHASE TOYS CLOTHING SHOES ETC TO PROVIDE SERVICES TO CHILDREN LIVING IN POVERTY IN OGLETHORPE COUNTY GEORGIA</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990EZ PART 1 LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>OFFICE SUPPLIES POSTAGE PAYPAL FEES TOTAL $432</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990EZ PART 1 LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>CORPORATE FEES $55</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990EZ PART 3 LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>407 CHILDREN RECIEVED ONE HUNDRED FORTY EIGHT DOLLARS AND EIGHTEEN CENTS WORTH OF CLOTHING AND FUN ITEMS FOR CHRISTMAS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990EZ PART 3 LINE 29 EMERGENCY RELIEF GRANTS FOR</FormAndLineReferenceDesc>
        <ExplanationTxt>22 FAMILIES IN NEED FOR UTILITIES RENT CAR REPAIR RELIEF AFTER HOUSE FIRE REFRIGERATOR</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>