﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2015v2.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2016-05-13T10:31:33-05:00</ReturnTs>
    <TaxPeriodEndDt>2015-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>020466387</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>MURPHY POWERS &amp; WILSON CPAS PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>ONE MERRILL INDUSTRIAL DRIVE</AddressLine1Txt>
        <CityNm>HAMPTON</CityNm>
        <StateAbbreviationCd>NH</StateAbbreviationCd>
        <ZIPCd>038421942</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2015-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>201345012</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>MICHAEL JON RUSH FOUNDATION</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>FOR CHILDREN</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>MICH</BusinessNameControlTxt>
      <PhoneNum>6039269648</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 1225</AddressLine1Txt>
        <CityNm>HAMPTON</CityNm>
        <StateAbbreviationCd>NH</StateAbbreviationCd>
        <ZIPCd>03842</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>KATHLEEN K RUSH</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>6039263648</PhoneNum>
      <SignatureDt>2016-05-05</SignatureDt>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>DANIEL E WILSON</PreparerPersonNm>
      <PTIN>P00792227</PTIN>
      <PhoneNum>6039268063</PhoneNum>
      <PreparationDt>2016-05-05</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2015</TaxYr>
    <BuildTS>2016-09-27 15:27:22Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>55314</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <InvestmentIncomeAmt>539</InvestmentIncomeAmt>
      <GamingGrossIncomeAmt referenceDocumentId="RetDoc2">12219</GamingGrossIncomeAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc2">42556</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>29436</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>25339</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>25878</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>425</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>9266</OtherExpensesTotalAmt>
      <TotalExpensesAmt>9691</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>16187</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>121249</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>137436</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>121249</BOYAmt>
        <EOYAmt>137436</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>121249</BOYAmt>
        <EOYAmt>137436</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>121249</BOYAmt>
        <EOYAmt>137436</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>PROVIDE SCHOLARSHIPS TO STUDENTS</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SCHOLARSHIP AWARDS MADE AND MISCELLANEOUS DONATION TO CHILDREN ORIENTED SERVICE GROUPS</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>8430</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SCHOLOARSHIP AWARDS MADE AND MISCELLANEOUS DONATION TO CHILDREN ORIENTED SERVICE GROUPS</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>8430</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KATHLEEN K RUSH</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PEGGY RUSS</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANDREA K HARDING</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARK R WINDT</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BROCK ELHERS</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>THERESA SWAN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LYNN GRANDMAISON</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAVID HEATH</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DANIEL KERTANIS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARTHA BAROODY</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</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>NH</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>KATHLEEN RUSH</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 1225</AddressLine1Txt>
          <CityNm>HAMPTON</CityNm>
          <StateAbbreviationCd>NH</StateAbbreviationCd>
          <ZIPCd>03842</ZIPCd>
        </USAddress>
        <PhoneNum>6039269648</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="RetDoc4">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>1000</CurrentTaxYearMinus4YearsAmt>
        <TotalAmt>1000</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>27039</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>43490</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>32564</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>732</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>539</CurrentTaxYearAmt>
        <TotalAmt>104364</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>28039</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>43490</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>32564</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>732</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>539</CurrentTaxYearAmt>
        <TotalAmt>105364</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>105364</PublicSupportTotal509Amt>
      <NetIncomeFromOtherUBIGrp>
        <CurrentTaxYearMinus2YearsAmt>21409</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>20090</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>24339</CurrentTaxYearAmt>
        <TotalAmt>65838</TotalAmt>
      </NetIncomeFromOtherUBIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>28039</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>43490</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>53973</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>20822</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>24878</CurrentTaxYearAmt>
        <TotalAmt>171202</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.61540</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.75660</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc2">
      <FundraisingEventInformationGrp>
        <Event1Nm>GOLF TOURNAMENT</Event1Nm>
        <GrossReceiptsEvent1Amt>42556</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>42556</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>29161</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>42556</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>42556</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>29161</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>29161</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>13395</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES INSURANCE 583 ADMINISTRATIVE SERVICES 253 SCHOLARSHIPS 8,430 TOTAL 9,266</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>SCHOLOARSHIP AWARDS MADE AND MISCELLANEOUS DONATION TO CHILDREN ORIENTED SERVICE GROUPS</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>