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    <Timestamp>2013-07-01T18:58:58-05:00</Timestamp>
    <TaxPeriodEndDate>2011-12-31</TaxPeriodEndDate>
    <PreparerFirm>
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      <PreparerFirmBusinessName>
        <BusinessNameLine1>CMM LLP</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>5700 CANOGA AVE SUITE 300</AddressLine1>
        <City>WOODLAND HILLS</City>
        <State>CA</State>
        <ZIPCode>91367</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2011-01-01</TaxPeriodBeginDate>
    <Filer>
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      <Name>
        <BusinessNameLine1>THE GIVING SPIRIT</BusinessNameLine1>
      </Name>
      <NameControl>GIVI</NameControl>
      <Phone>3104631133</Phone>
      <USAddress>
        <AddressLine1>11908 MONTANA AVE 205</AddressLine1>
        <City>LOS ANGELES</City>
        <State>CA</State>
        <ZIPCode>90049</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>TOM BAGAMANE</Name>
      <Title>CHAIRMAN</Title>
      <Phone>3104631133</Phone>
      <DateSigned>2013-07-01</DateSigned>
      <AuthorizeThirdParty>1</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>MARC ARMSTRONG</Name>
      <PTIN>P01010256</PTIN>
      <Phone>8189865070</Phone>
    </Preparer>
    <TaxYear>2011</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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      <StateLegalDomicile>CA</StateLegalDomicile>
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      <NbrIndependentVotingMembers>3</NbrIndependentVotingMembers>
      <TotalNbrEmployees>0</TotalNbrEmployees>
      <TotalNbrVolunteers>1200</TotalNbrVolunteers>
      <TotalGrossUBI>0</TotalGrossUBI>
      <NetUnrelatedBusinessTxblIncome>0</NetUnrelatedBusinessTxblIncome>
      <ContributionsGrantsPriorYear>236793</ContributionsGrantsPriorYear>
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      <MissionDescription>THE GIVING SPIRIT'S MISSION IS TO HELP THE HOMELESS IN THE GREATER LOS ANGELES AREA ONE INDIVIDUAL AT A TIME BY ASSEMBLING AND DISTRIBUTING BACKPACKS AND DUFFEL BAGS (CALLED "SURVIVAL KITS") FILLED WITH ESSENTIAL ITEMS FOR SURIVAL ON THE STREETS BOTH DIRECTLY TO RECIPIENTS LIVING ON THE STREETS AND THROUGH HOMELESS SHELTERS. THE KITS INCLUDE FOOD, HYDRATING DRINKS, WEATHER PROTECTION, CLOTHING, HYGIENE PRODUCTS, TOILETRIES AND OTHER ITEMS. FUNDS RAISED ARE DIRECTLY USED TO PURCHASE ITEMS FOR THE KITS.</MissionDescription>
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      <Description>THE GIVING SPIRIT HELD TWO EVENTS ON JUNE 10-11, 2011 AND DECEMBER 15-18, 2011, RESPECTIVELY. AT THESE EVENTS, TGS VOLUNTEERS ASSEMBLED AND DISTRIBUTED APPROXIMATELY 4,000 BACKPACKS AND DUFFEL BAG SURVIVAL KITS CONSISTING OF FOOD, HYDRATING DRINKS, WEATHER PROTECTION, CLOTHING, HYGIENE PRODUCTS, TOILETRIES, AND OTHER ITEMS. THESE SURVIVAL KITS WERE DISTRIBUTED TO HOMELESS PERSONS DIRECTLY ON THE STREETS WHERE THEY LIVE AND THROUGH HOMELESS SHELTERS AND AGENCIES IN THE GREATER LOS ANGELES AREA. ALL MONEY AND IN-KIND DONATIONS RECEIVED BY THE ORGANIZATION WERE USED TO SUPPORT THE EXPENSES OF THE TWO EVENTS, INCLUDING PROCUREMENT OF ITEMS, ASSEMBLY AND DISTRIBUTION OF THE KITS.</Description>
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      <TheBooksAreInCareOf>
        <NameBusiness>
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          <City>LOS ANGELES</City>
          <State>CA</State>
          <ZIPCode>90049</ZIPCode>
        </AddressUS>
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        <Title>CHAIRMAN</Title>
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        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
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      <Form990PartVIISectionA>
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        <Officer>X</Officer>
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        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>J SEGIL</NamePerson>
        <Title>TREASURER</Title>
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        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
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      <NumberOfContractorsGT100K>0</NumberOfContractorsGT100K>
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        <ExclusionAmount>0</ExclusionAmount>
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      <GrantsToDomesticOrgs>
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        <ProgramServices>243127</ProgramServices>
      </GrantsToDomesticOrgs>
      <FeesForServicesLegal>
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        <ProgramServices>50</ProgramServices>
      </FeesForServicesLegal>
      <Advertising>
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        <ProgramServices>1043</ProgramServices>
      </Advertising>
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        <ProgramServices>1255</ProgramServices>
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        <ProgramServices>1075</ProgramServices>
      </InformationTechnology>
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        <Total>1128</Total>
        <ProgramServices>1128</ProgramServices>
      </DepreciationDepletion>
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        <ProgramServices>8398</ProgramServices>
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        <ProgramServices>256076</ProgramServices>
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        <Fundraising>0</Fundraising>
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        <EOY>81106</EOY>
      </CashNonInterestBearing>
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      </SavingsAndTempCashInvestments>
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        <EOY>23047</EOY>
      </InvestmentsPubTradedSecurities>
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        <EOY>178735</EOY>
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        <EOY>54955</EOY>
      </AccountsPayableAccruedExpenses>
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        <EOY>54955</EOY>
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        <BOY>147334</BOY>
        <EOY>123780</EOY>
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      <TotalLiabNetAssetsFundBalances>
        <BOY>147334</BOY>
        <EOY>178735</EOY>
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        <CurrentTaxYearMinus1Year>236793</CurrentTaxYearMinus1Year>
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        <BookValue>14666</BookValue>
      </Equipment>
      <TotalOfBookValueLandBuildings>14666</TotalOfBookValueLandBuildings>
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    </IRS990ScheduleD>
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      <RecordsMaintained>1</RecordsMaintained>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>FOOD, CLOTHING, SUPPLIES FOR HOMELESS</TypeOfGrant>
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        <MethodOfValuation>BOOK</MethodOfValuation>
        <DescriptionOfNonCashAssistance>CLOTHING, FOOD, TOILETRIES</DescriptionOfNonCashAssistance>
      </Form990ScheduleIPartIII>
      <Form990ScheduleIPartIV>
        <Explanation>WE RECORD INFORMATION RELATED TO THE EXPENDITURES FOR "SURVIVAL KITS" THAT ARE DISTRIBUTED TO HOMELESS SHELTERS AND AGENCIES AND DIRECTLY TO HOMELESS PERSONS ON THE STREETS IN THE GREATER LOS ANGELES AREA.</Explanation>
      </Form990ScheduleIPartIV>
    </IRS990ScheduleI>
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        <MethodOfDeterminingRevenues>FMV</MethodOfDeterminingRevenues>
      </ClothingAndHouseholdGoods>
      <FoodInventory>
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        <NumberOfContributions>7</NumberOfContributions>
        <NoncashContribsRptdF990>7887</NoncashContribsRptdF990>
        <MethodOfDeterminingRevenues>FMV</MethodOfDeterminingRevenues>
      </FoodInventory>
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      <ReviewProcessUnusualNCGifts>0</ReviewProcessUnusualNCGifts>
      <ThirdPartiesUsed>0</ThirdPartiesUsed>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 11</ReturnReference>
        <Explanation>THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE TAX RETURNS BEFORE THEY ARE FILED WITH THE APPROPRIATE TAXING AGENCIES.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>TAX RETURNS, LEGAL DOCUMENTS, AND OTHER FINANCIAL INFORMATION RELATED TO THE ORGANIZATION ARE PROVIDED ON OUR WEBSITE AT WWW.THEGIVINGSPIRIT.ORG, AS WELL AS, ON OTHER THIRD PARTY WEBSITES SUCH AS GUIDESTAR.COM AND THE CALIFORNIA ATTORNEY GENERAL'S REGIASTRY OF CHARITABLE TRUSTS. TAX RETURNS, LEGAL DOCUMENTS, AND OTHER FINANCIAL INFORMATION RELATED TO THE ORGANIZATION ARE PROVIDED ON OUR WEBSITE AT WWW.THEGIVINGSPIRIT.ORG, AS WELL AS, ON OTHER THIRD PARTY WEBSITES SUCH AS GUIDESTAR.COM AND THE CALIFORNIA ATTORNEY GENERAL'S REGIASTRY OF CHARTIABLE TRUSTS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>CHANGES IN NET ASSETS OR FUND BALANCES:</Identifier>
        <ReturnReference>FORM 990, PART XI, LINE 5:</ReturnReference>
        <Explanation>PRIOR PERIOD ADJUSTMENTS: -45,134.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>