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    <Timestamp>2013-09-18T08:14:04-07:00</Timestamp>
    <TaxPeriodEndDate>2012-11-30</TaxPeriodEndDate>
    <PreparerFirm>
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        <BusinessNameLine1>J H KOENIG &amp; CO</BusinessNameLine1>
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      <PreparerFirmUSAddress>
        <AddressLine1>2 WEST 47TH STREET</AddressLine1>
        <City>NEW YORK</City>
        <State>NY</State>
        <ZIPCode>10036</ZIPCode>
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    <ReturnType>990PF</ReturnType>
    <TaxPeriodBeginDate>2011-12-01</TaxPeriodBeginDate>
    <Filer>
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      <Name>
        <BusinessNameLine1>BIRCHAS SHMUEL FOUNDATION</BusinessNameLine1>
      </Name>
      <NameControl>BIRC</NameControl>
      <Phone>8453649464</Phone>
      <USAddress>
        <AddressLine1>45 MARINER WAY</AddressLine1>
        <City>MONSEY</City>
        <State>NY</State>
        <ZIPCode>10952</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>SHAUL SEITLER</Name>
      <Title>TRUSTEE</Title>
      <Phone>8453649464</Phone>
      <DateSigned>2013-09-15</DateSigned>
    </Officer>
    <Preparer>
      <Name>JOSEPH KOENIG</Name>
    </Preparer>
    <TaxYear>2011</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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        <DistributionRatioYear4>0.079618</DistributionRatioYear4>
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        <TaxDue>1417</TaxDue>
        <AmountCreditedToNextYear>0</AmountCreditedToNextYear>
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        <MoreThan100Spent>false</MoreThan100Spent>
        <Form1120POLFiled>false</Form1120POLFiled>
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        <PrivateOperatingFoundation>false</PrivateOperatingFoundation>
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        <InterestInControlledEntity>false</InterestInControlledEntity>
        <ApplicableInsuranceContract>false</ApplicableInsuranceContract>
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          <AddressLine1>45 MARINER WAY</AddressLine1>
          <City>MONSEY</City>
          <State>NY</State>
          <ZIPCode>10952</ZIPCode>
        </BooksInCareOfUSAddress>
        <ForeignBank>false</ForeignBank>
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        <SaleOrExchangeWithDsqflyPerson>false</SaleOrExchangeWithDsqflyPerson>
        <BorrowOrLendWithDsqflyPerson>false</BorrowOrLendWithDsqflyPerson>
        <FurnishedGoodsWithDsqflyPerson>false</FurnishedGoodsWithDsqflyPerson>
        <PayCompensationToDsqflyPerson>false</PayCompensationToDsqflyPerson>
        <TransferAssetsToDsqflyPerson>false</TransferAssetsToDsqflyPerson>
        <PaymentToGovernmentOffical>false</PaymentToGovernmentOffical>
        <UncorrectedPriorActs>false</UncorrectedPriorActs>
        <UndistributedIncomePriorYears>false</UndistributedIncomePriorYears>
        <BusinessHoldings>false</BusinessHoldings>
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        <JeopardyInvestments>false</JeopardyInvestments>
        <UncorrectedJeopardyInvestments>false</UncorrectedJeopardyInvestments>
        <InfluenceLegislation>false</InfluenceLegislation>
        <InfluenceElection>false</InfluenceElection>
        <GrantsToIndividuals>false</GrantsToIndividuals>
        <GrantsToOrganizations>false</GrantsToOrganizations>
        <NoncharitablePurpose>false</NoncharitablePurpose>
        <RcvFundsToPayPrsnlBnftContract>false</RcvFundsToPayPrsnlBnftContract>
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        <ProhibitedTaxShelterTransactn>false</ProhibitedTaxShelterTransactn>
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      <OfcrDirTrusteesKeyEmployeeInfo>
        <OfcrDirTrusteesOrKeyEmployee>
          <PersonName>SHAUEL SEITLER</PersonName>
          <USAddress>
            <AddressLine1>45 MARINER WAY</AddressLine1>
            <City>MONSEY</City>
            <State>NY</State>
            <ZIPCode>10952</ZIPCode>
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          <Title>TRUSTEE</Title>
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          <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
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        </OfcrDirTrusteesOrKeyEmployee>
        <OfcrDirTrusteesOrKeyEmployee>
          <PersonName>EVA SEITLER</PersonName>
          <USAddress>
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            <City>MONSEY</City>
            <State>NY</State>
            <ZIPCode>10952</ZIPCode>
          </USAddress>
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        </OfcrDirTrusteesOrKeyEmployee>
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        <TotNumberOfOthEmplPaidOver50k>0</TotNumberOfOthEmplPaidOver50k>
        <CompOfHghstPaidCntrctNONE>NONE</CompOfHghstPaidCntrctNONE>
        <TotNumberOfCntrctPaidOver50k>0</TotNumberOfCntrctPaidOver50k>
      </OfcrDirTrusteesKeyEmployeeInfo>
      <SummaryOfDirectCharitableActy>
        <Description1>DIRECT CONTRIBUTIONS TO EDUCATIONAL AND CHARITABLE INSTITUTIONSSEE PART XV FOR DETAILS</Description1>
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      </SummaryOfDirectCharitableActy>
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        <AvgMonthlyCashBalances>906528</AvgMonthlyCashBalances>
        <FMVAllOtherNoncharitableAssets>0</FMVAllOtherNoncharitableAssets>
        <TotalFMVOfUnusedAssets>906528</TotalFMVOfUnusedAssets>
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        <CashDeemedCharitable>13598</CashDeemedCharitable>
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        <TaxBasedOnInvestmentIncome>1417</TaxBasedOnInvestmentIncome>
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        <DistributableAmountBeforeAdj>43230</DistributableAmountBeforeAdj>
        <DistributableAmountBeforeDed>43230</DistributableAmountBeforeDed>
        <DistributableAmountAsAdjusted>43230</DistributableAmountAsAdjusted>
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        <QualifyingDistributions>39784</QualifyingDistributions>
        <OnePctSect4940eOrgNetInvstIncm>1417</OnePctSect4940eOrgNetInvstIncm>
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      <SupplementaryInformation>
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          <RecipientPersonName>SEE SCHEDULE ATTACHED</RecipientPersonName>
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            <State>NY</State>
            <ZIPCode>10952</ZIPCode>
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