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          <AddressLine1>1220 New Scotland Road</AddressLine1>
          <City>Slingerlands</City>
          <State>NY</State>
          <ZIPCode>12159</ZIPCode>
        </AddressUS>
        <EINOfRecipient>542117808</EINOfRecipient>
        <IRCSection>3</IRCSection>
        <AmountOfCashGrant>30000</AmountOfCashGrant>
        <PurposeOfGrant>Research</PurposeOfGrant>
      </RecipientTable>
      <Form990ScheduleIPartIV>
        <Identifier>I1</Identifier>
        <ReturnReference>Monitoring procedures Part I line 2</ReturnReference>
        <Explanation>The Foundation only provides grants to the Lions Eye Institute (LEI), a 501c-3 organization. The Foundation maintains records of the checks written to LEI. Since the Lions Foundation and the Lions Eye Institute boards meet together, the Foundation is able to monitor the use of those funds by LEI. On the LEI side, records are maintained for all expeditures for eye care grants and education grants to the doctors. There is established criteria for those eligible to receive grants.</Explanation>
      </Form990ScheduleIPartIV>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="990O">
      <GeneralExplanation>
        <Identifier>O01</Identifier>
        <ReturnReference>Form 990 governing body review Part VI line 11</ReturnReference>
        <Explanation>The return is provided to the officers for signature and to be reviewed by the officers of the board before filing. The annual financial statements are reviewed by all board members before the Form 990 is filed.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>O02</Identifier>
        <ReturnReference>Governing documents etc available to public Part VI line 19</ReturnReference>
        <Explanation>The tax returns and financial statements are available for public inspection at the office of the Lions Foundation at Albany, New York, Inc.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>O03</Identifier>
        <ReturnReference>List of other fees for services expenses Part IX line 11g</ReturnReference>
        <Explanation>Recognition Dinner Expense - $532 Wall of Honor - $722</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>