﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xsi:schemaLocation="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2017v2.3">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2018-10-14T18:23:58-05:00</ReturnTs>
    <TaxPeriodEndDt>2017-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmName>
        <BusinessNameLine1Txt>BDO USA LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>100 SE 2ND STREET SUITE 1700</AddressLine1Txt>
        <CityNm>MIAMI</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>33131</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2017-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>030579618</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SABRINA COHEN FOUNDATION INC</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% SABRINA COHEN</InCareOfNm>
      <BusinessNameControlTxt>SABR</BusinessNameControlTxt>
      <PhoneNum>3059688024</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1800 SUNSET HARBOUR DRIVE Suite 240</AddressLine1Txt>
        <CityNm>MIAMI BEACH</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>33139</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>SABRINA D COHEN</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <PhoneNum>4049797113</PhoneNum>
      <SignatureDt>2018-09-30</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>JEFFREY L WEISS CPA</PreparerPersonNm>
      <PTIN>P00572593</PTIN>
      <PhoneNum>3053818000</PhoneNum>
      <PreparationDt>2018-09-28</PreparationDt>
    </PreparerPersonGrp>
    <FilingSecurityInformation>
      <IPAddress>
        <IPv4AddressTxt>38.142.41.122</IPv4AddressTxt>
      </IPAddress>
      <FederalOriginalSubmissionId>65230320182875000006</FederalOriginalSubmissionId>
      <FederalOriginalSubmissionIdDt>2018-10-14</FederalOriginalSubmissionIdDt>
      <FilingLicenseTypeCd>P</FilingLicenseTypeCd>
      <AtSubmissionCreationDeviceId>552C2A60057D3C01377E402F531C15AF4DE8E0A4</AtSubmissionCreationDeviceId>
      <AtSubmissionFilingDeviceId>AE1618E9EB69C8F3E0CD80C64B5736A76064AEFA</AtSubmissionFilingDeviceId>
    </FilingSecurityInformation>
    <TaxYr>2017</TaxYr>
    <BuildTS>2018-06-14 16:35:46Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="6">
    <IRS990EZ documentId="IRS990EZ" referenceDocumentId="IRS990ScheduleO">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>WWW.SABRINACOHENFOUNDATION.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>141548</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>85903</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>65</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>5023</SaleOfAssetsGrossAmt>
      <CostOrOtherBasisExpenseSaleAmt>5060</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>-37</GainOrLossFromSaleOfAssetsAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="31706" referenceDocumentId="IRS990ScheduleG">50557</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>15826</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>34731</SpecialEventsNetIncomeLossAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>0</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>120662</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>0</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>39383</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>439</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>36835</OtherExpensesTotalAmt>
      <TotalExpensesAmt>76657</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>44005</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>106564</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>150569</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>104282</BOYAmt>
        <EOYAmt>148534</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>243</BOYAmt>
        <EOYAmt>151</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>5000</BOYAmt>
        <EOYAmt>5000</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>109525</BOYAmt>
        <EOYAmt>153685</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>2961</BOYAmt>
        <EOYAmt>3116</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>106564</BOYAmt>
        <EOYAmt>150569</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>THE SABRINA COHEN FOUNDATION IS A 501(C)(3) NONPROFIT ORGANIZATION DEDICATED TO FUNDING CUTTING EDGE RESEARCH AND INNOVATIVE THERAPIES THAT WILL PROVIDE A BETTER QUALITY OF LIFE FOR INDIVIDUALS LIVING WITH PARALYSIS. THROUGH OUR NEW FITNESS SCHOLARSHIP PROGRAM AND FITNESS/RECREATIONAL RECOVERY NETWORK, WE WILL CHANGE LIVES ON A ONE-ON-ONE, DAY-TO-DAY BASIS. HELPING PEOPLE TAKE CONTROL OF THEIR HEALTH IS OUR MAIN OBJECTIVE AND A CRITICAL STEP IN ACHIEVING BETTER, HEALTHIER AND MORE ACTIVE LIFESTYLES. OUR COMPREHENSIVE MIND, BODY AND SOUL APPROACH EMPHASIZES PHYSICAL FITNESS, NUTRITION AND MENTAL HEALTH TO HELP INDIVIDUALS LIVE A BETTER, MORE PRODUCTIVE QUALITY OF LIFE.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>EDUCATION AND PUBLIC AWARENESS OF NEEDS OF INDIVIDUALS SUFFERING FROM DEBILITATING DISEASES AND SPINAL CORD INJURIES. THERAPY AND FINANCIAL NEED BASED SUPPORT FOR THERAPEUTIC TREATMENT.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SABRINA COHEN</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40.0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JASPER NELISSEN</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BERNARD SIEGEL</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>true</MadeLoansToFromOfficersInd>
      <LoansToFromOfficersAmt referenceDocumentId="IRS990ScheduleL">2950</LoansToFromOfficersAmt>
      <EngagedInExcessBenefitTransInd referenceDocumentId="IRS990ScheduleL">false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>FL</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>SABRINA COHEN</PersonNm>
        <USAddress>
          <AddressLine1Txt>1800 SUNSET HARBOUR DRIVE 2406</AddressLine1Txt>
          <CityNm>MIAMI BEACH</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>33139</ZIPCd>
        </USAddress>
        <PhoneNum>3059688024</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>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="IRS990ScheduleA">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>45375</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>54773</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>107161</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>47651</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>85903</CurrentTaxYearAmt>
        <TotalAmt>340863</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TaxRevLeviedOrgnztnlBnft170Grp>
        <TotalAmt>0</TotalAmt>
      </TaxRevLeviedOrgnztnlBnft170Grp>
      <GovtFurnSrvcFcltsVl170Grp>
        <TotalAmt>0</TotalAmt>
      </GovtFurnSrvcFcltsVl170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>45375</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>54773</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>107161</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>47651</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>85903</CurrentTaxYearAmt>
        <TotalAmt>340863</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>57281</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>283582</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <TotalAmt>0</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <UnrelatedBusinessNetIncm170Grp>
        <TotalAmt>0</TotalAmt>
      </UnrelatedBusinessNetIncm170Grp>
      <OtherIncome170Grp>
        <TotalAmt>0</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>340863</TotalSupportAmt>
      <PublicSupportCY170Pct>0.83195</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.81409</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="IRS990ScheduleB" />
    <IRS990ScheduleG documentId="IRS990ScheduleG">
      <FundraisingEventInformationGrp>
        <Event1Nm>ADAPTIVE BEACH</Event1Nm>
        <GrossReceiptsEvent1Amt>82263</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>31706</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>50557</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>15826</OtherDirectExpensesEvent1Amt>
        <OtherEventsTotalCnt>0</OtherEventsTotalCnt>
        <GrossReceiptsTotalAmt>82263</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>31706</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>50557</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>15826</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>15826</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>34731</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
      <GamingInformationGrp />
    </IRS990ScheduleG>
    <IRS990ScheduleL documentId="IRS990ScheduleL">
      <LoansBtwnOrgInterestedPrsnGrp>
        <PersonNm>SABCO PRODUCTIONS</PersonNm>
        <RelationshipWithOrgTxt>OWNED BY OFFICER</RelationshipWithOrgTxt>
        <LoanPurposeTxt>WORKING CAPITAL</LoanPurposeTxt>
        <LoanFromOrganizationInd>X</LoanFromOrganizationInd>
        <OriginalPrincipalAmt>4500</OriginalPrincipalAmt>
        <BalanceDueAmt>2950</BalanceDueAmt>
      </LoansBtwnOrgInterestedPrsnGrp>
      <TotalBalanceDueAmt>2950</TotalBalanceDueAmt>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990EZ PART I LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description:BANK CHARGES &amp; CREDIT CARD FEES Amount:503</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990EZ PART I LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description:OFFICE EXPENSES Amount:22021</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990EZ PART I LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description:COMPUTER FEES Amount:305</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990EZ PART I LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description:MEALS &amp; ENTERTAIMENT Amount:9623</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990EZ PART I LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description:PUBLIC RELATIONS Amount:600</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990EZ PART I LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description:MISCELLANEOUS Amount:155</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990EZ PART I LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description:DUES AND SUBSCRIPTIONS Amount:3536</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990EZ PART II LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>Description:SECURITY DEPOSIT BOY Amount:5000 EOY Amount:5000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990EZ PART II LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>Description:DUE TO SABCO PRODUCTIONS BOY Amount:2950 EOY Amount:2950</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990EZ PART II LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>Description:CREDIT CARD PAYABLE BOY Amount:11 EOY Amount:166</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>