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    <ReturnTs>2018-08-23T17:23:42-04:00</ReturnTs>
    <TaxPeriodEndDt>2017-11-30</TaxPeriodEndDt>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2016-12-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>320046301</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Birchas Shmuel Foundation</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BIRC</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>45 Mariner Way</AddressLine1Txt>
        <CityNm>Monsey</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>10952</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Shaul Seitler</PersonNm>
      <PersonTitleTxt>Officer</PersonTitleTxt>
      <SignatureDt>2018-08-15</SignatureDt>
    </BusinessOfficerGrp>
    <TaxYr>2016</TaxYr>
    <BuildTS>2022-09-23 18:48:47Z</BuildTS>
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      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>6223363</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>4620414</ContriRcvdRevAndExpnssAmt>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <InterestOnSavRevAndExpnssAmt>150</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>150</InterestOnSavNetInvstIncmAmt>
        <InterestOnSavingsAdjNetIncmAmt>150</InterestOnSavingsAdjNetIncmAmt>
        <TotalRevAndExpnssAmt>4620564</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>150</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>150</TotalAdjNetIncmAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="STM110">250</TaxesRevAndExpnssAmt>
        <TaxesNetInvstIncmAmt>250</TaxesNetInvstIncmAmt>
        <TaxesAdjNetIncmAmt>250</TaxesAdjNetIncmAmt>
        <TaxesDsbrsChrtblAmt>250</TaxesDsbrsChrtblAmt>
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        <TotalExpensesNetInvstIncmAmt>250</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesAdjNetIncmAmt>250</TotalExpensesAdjNetIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>83907</TotalExpensesDsbrsChrtblAmt>
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        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
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        <CashEOYFMVAmt>5973363</CashEOYFMVAmt>
        <SavAndTempCashInvstBOYAmt>250000</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>250000</SavAndTempCashInvstEOYAmt>
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        <TotalLiabilitiesBOYAmt>0</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrganizationFollowsSFAS117Ind>X</OrganizationFollowsSFAS117Ind>
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        <TotNetAstOrFundBalancesEOYAmt>6223363</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>1686706</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>6223363</TotalLiabilitiesNetAstEOYAmt>
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        <SubtotalAmt>6223363</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>6223363</TotNetAstOrFundBalancesEOYAmt>
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      <QlfyUndSect4940eReducedTaxGrp>
        <LiableSection4942TaxInd>false</LiableSection4942TaxInd>
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        <NetVlNoncharitableAssetsYr1Amt>1584244</NetVlNoncharitableAssetsYr1Amt>
        <DistributionYr1Rt>0.111433</DistributionYr1Rt>
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        <NetVlNoncharitableAssetsYr2Amt>1378241</NetVlNoncharitableAssetsYr2Amt>
        <DistributionYr2Rt>0.031896</DistributionYr2Rt>
        <AdjustedQlfyDistriYr3Amt>49533</AdjustedQlfyDistriYr3Amt>
        <NetVlNoncharitableAssetsYr3Amt>1635764</NetVlNoncharitableAssetsYr3Amt>
        <DistributionYr3Rt>0.030281</DistributionYr3Rt>
        <AdjustedQlfyDistriYr5Amt>38367</AdjustedQlfyDistriYr5Amt>
        <NetVlNoncharitableAssetsYr5Amt>892930</NetVlNoncharitableAssetsYr5Amt>
        <DistributionYr5Rt>0.042968</DistributionYr5Rt>
        <TotalDistributionRt>0.216578</TotalDistributionRt>
        <AverageDistributionRt>0.043316</AverageDistributionRt>
        <NetVlNoncharitableAssetsAmt>2010461</NetVlNoncharitableAssetsAmt>
        <AdjNetVlNoncharitableAssetsAmt>87085</AdjNetVlNoncharitableAssetsAmt>
        <AdjNonchrtblNetInvstIncmPctAmt>87085</AdjNonchrtblNetInvstIncmPctAmt>
        <QualifyingDistributionsAmt>5683907</QualifyingDistributionsAmt>
      </QlfyUndSect4940eReducedTaxGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <DomesticOrgMeetingSect4940eInd>X</DomesticOrgMeetingSect4940eInd>
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        <TaxUnderSection511Amt>0</TaxUnderSection511Amt>
        <SubtitleATaxAmt>0</SubtitleATaxAmt>
        <TaxBasedOnInvestmentIncomeAmt>0</TaxBasedOnInvestmentIncomeAmt>
      </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>
        <OrgReportOrRegisterStateCd>NY</OrgReportOrRegisterStateCd>
        <PrivateOperatingFoundationInd>true</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <IndividualWithBooksNm>Shaul Seitler</IndividualWithBooksNm>
        <PhoneNum>8457211666</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>45 Mariner Way</AddressLine1Txt>
          <CityNm>Monsey</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10952</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
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        <SaleOrExchDisqualifiedPrsnInd>false</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>false</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>false</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>false</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <UncorrectedPriorActsInd>false</UncorrectedPriorActsInd>
        <UndistributedIncomePYInd>false</UndistributedIncomePYInd>
        <UndistrIncmSect4942a2NotAppInd>false</UndistrIncmSect4942a2NotAppInd>
        <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>
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        <OfficerDirTrstKeyEmplGrp>
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          <USAddress>
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            <CityNm>Monsey</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10952</ZIPCd>
          </USAddress>
          <TitleTxt>Trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
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          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Eva Seitler</PersonNm>
          <USAddress>
            <AddressLine1Txt>45 Mariner Way</AddressLine1Txt>
            <CityNm>Monsey</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10952</ZIPCd>
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          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <OtherEmployeePaidOver50kCnt>0</OtherEmployeePaidOver50kCnt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>DIRECT CONTRIBUTIONS TO EDUCATIONAL AND CHARITABLE INSTITUTIONS SEE PART XV FOR DETAILS</Description1Txt>
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      </SummaryOfDirectChrtblActyGrp>
      <SumOfProgramRelatedInvstGrp>
        <Description1Txt>Investment in JP Morgan Securities</Description1Txt>
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        <TotalAmt>5600000</TotalAmt>
      </SumOfProgramRelatedInvstGrp>
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        <AverageMonthlyCashBalancesAmt>1574410</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
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        <AcquisitionIndebtednessAmt>0</AcquisitionIndebtednessAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>2041077</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>30616</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>2010461</NetVlNoncharitableAssetsAmt>
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        <DistributableBeforeAdjAmt>100523</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>100523</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>100523</DistributableAsAdjustedAmt>
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          <TotalAmt>5683907</TotalAmt>
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          <TotalAmt>67015</TotalAmt>
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        <ShareholderManagerNm>NA</ShareholderManagerNm>
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          <RecipientPersonNm>Information available upon request</RecipientPersonNm>
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