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    <ReturnTs>2015-10-15T06:15:43-07:00</ReturnTs>
    <TaxPeriodEndDt>2014-11-30</TaxPeriodEndDt>
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        <BusinessNameLine1>J H KOENIG &amp; CO</BusinessNameLine1>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1>1 HILLCREST CENTER DRIVE - SUITE 32</AddressLine1>
        <City>SPRING VALLEY</City>
        <State>NY</State>
        <ZIPCode>10977</ZIPCode>
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    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2013-12-01</TaxPeriodBeginDt>
    <Filer>
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      <BusinessName>
        <BusinessNameLine1>BIRCHAS SHMUEL FOUNDATION</BusinessNameLine1>
      </BusinessName>
      <BusinessNameControlTxt>BIRC</BusinessNameControlTxt>
      <PhoneNum>8453649464</PhoneNum>
      <USAddress>
        <AddressLine1>45 MARINER WAY</AddressLine1>
        <City>MONSEY</City>
        <State>NY</State>
        <ZIPCode>10952</ZIPCode>
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    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>SHAUL SEITLER</PersonNm>
      <PersonTitleTxt>TRUSTEE</PersonTitleTxt>
      <PhoneNum>8453649464</PhoneNum>
      <SignatureDt>2015-04-01</SignatureDt>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>JOSEPH KOENIG</PreparerPersonNm>
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    <TaxYr>2013</TaxYr>
    <BuildTS>2016-02-25 16:41:14Z</BuildTS>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <InterestOnSavRevAndExpnssAmt>1137</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>1137</InterestOnSavNetInvstIncmAmt>
        <InterestOnSavingsAdjNetIncmAmt>1137</InterestOnSavingsAdjNetIncmAmt>
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        <TotalAdjNetIncmAmt>23205</TotalAdjNetIncmAmt>
        <LegalFeesRevAndExpnssAmt>2000</LegalFeesRevAndExpnssAmt>
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        <TotalLiabilitiesNetAstBOYAmt>1438368</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>1410911</TotalLiabilitiesNetAstEOYAmt>
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        <DistributionYr1Rt>0.000000</DistributionYr1Rt>
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        <DistributionYr4Rt>0.021411</DistributionYr4Rt>
        <DistributionYr5Rt>0.000000</DistributionYr5Rt>
        <TotalDistributionRt>0.064379</TotalDistributionRt>
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        <DomesticOrgMeetingSect4940eInd>X</DomesticOrgMeetingSect4940eInd>
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        <TaxUnderSection511Amt>0</TaxUnderSection511Amt>
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        <AppliedToEsTaxAmt>2000</AppliedToEsTaxAmt>
        <TotalPaymentsAndCreditsAmt>2000</TotalPaymentsAndCreditsAmt>
        <OriginalReturnOverpaymentAmt>-2000</OriginalReturnOverpaymentAmt>
        <OverpaymentAmt>1791</OverpaymentAmt>
        <AppliedToESTaxAmt>1791</AppliedToESTaxAmt>
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        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
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        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>true</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <IndividualWithBooksNm>BIRCHAS SHMUEL FOUNDATION</IndividualWithBooksNm>
        <PhoneNum>8453649464</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1>45 MARINER WAY</AddressLine1>
          <City>MONSEY</City>
          <State>NY</State>
          <ZIPCode>10952</ZIPCode>
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        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
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        <BrrwOrLendDisqualifiedPrsnInd>false</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>false</PayCompDisqualifiedPrsnInd>
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        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <UncorrectedPriorActsInd>false</UncorrectedPriorActsInd>
        <UndistributedIncomePYInd>false</UndistributedIncomePYInd>
        <BusinessHoldingsInd>false</BusinessHoldingsInd>
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        <JeopardyInvestmentsInd>false</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>false</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>false</InfluenceLegislationInd>
        <InfluenceElectionInd>false</InfluenceElectionInd>
        <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>false</NoncharitablePurposeInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
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        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
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          <USAddress>
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            <City>MONSEY</City>
            <State>NY</State>
            <ZIPCode>10952</ZIPCode>
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        <OfficerDirTrstKeyEmplGrp>
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          <USAddress>
            <AddressLine1>45 MARINER WAY</AddressLine1>
            <City>MONSEY</City>
            <State>NY</State>
            <ZIPCode>10952</ZIPCode>
          </USAddress>
          <TitleTxt>TRUSTEE</TitleTxt>
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        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <OtherEmployeePaidOver50kCnt>0</OtherEmployeePaidOver50kCnt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
        <ContractorPaidOver50kCnt>0</ContractorPaidOver50kCnt>
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        <Description1Txt>DIRECT CONTRIBUTIONS TO EDUCATIONAL AND CHARITABLE INSTITUTIONSSEE PART XV FOR DETAILS</Description1Txt>
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        <ShareholderManagerNm>NA</ShareholderManagerNm>
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          <RecipientPersonNm>SEE SCHEDULE ATTACHED</RecipientPersonNm>
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            <State>NY</State>
            <ZIPCode>10952</ZIPCode>
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        <DisbursementsCharitablePrpsAmt>312</DisbursementsCharitablePrpsAmt>
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