﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2012v2.1">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2013-05-03T11:39:55-05:00</Timestamp>
    <TaxPeriodEndDate>2012-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>MOSTAFA M AFR PHD CPA PC</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>26300 TELEGRAPH RD FL 2</AddressLine1>
        <City>SOUTHFIELD</City>
        <State>MI</State>
        <ZIPCode>48033</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990PF</ReturnType>
    <TaxPeriodBeginDate>2012-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>205845478</EIN>
      <Name>
        <BusinessNameLine1>THE DESAI FOUNDATION</BusinessNameLine1>
      </Name>
      <NameControl>DESA</NameControl>
      <Phone>2483592305</Phone>
      <USAddress>
        <AddressLine1>C/O 26300 TELEGRAPH RD - 2ND FLOOR</AddressLine1>
        <City>SOUTHFIELD</City>
        <State>MI</State>
        <ZIPCode>48033</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>SAROJINI H DESAI</Name>
      <Title>PRESIDENT</Title>
      <Phone>2483592305</Phone>
      <DateSigned>2007-05-23</DateSigned>
    </Officer>
    <Preparer>
      <Name>MOSTAFA M AFR</Name>
      <Phone>2483592300</Phone>
      <DatePrepared>2013-04-24</DatePrepared>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="3">
    <IRS990PF documentId="RetDoc1">
      <ExemptPF>X</ExemptPF>
      <FMVAssetsEOY>466336</FMVAssetsEOY>
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <AnalysisOfRevenueAndExpenses>
        <ContriReceivedRevAndExpnss>190000</ContriReceivedRevAndExpnss>
        <NotRequiredToAttachScheduleB>X</NotRequiredToAttachScheduleB>
        <InterestOnSavingsRevAndExpnss>3463</InterestOnSavingsRevAndExpnss>
        <InterestOnSavingsNetInvstIncm>3463</InterestOnSavingsNetInvstIncm>
        <InterestOnSavingsAdjNetIncm>3463</InterestOnSavingsAdjNetIncm>
        <DividendsRevAndExpnss>721</DividendsRevAndExpnss>
        <DividendsNetInvstIncm>721</DividendsNetInvstIncm>
        <DividendsAdjNetIncm>721</DividendsAdjNetIncm>
        <TotalRevenueAndExpenses>194184</TotalRevenueAndExpenses>
        <TotalNetInvestmentIncome>4184</TotalNetInvestmentIncome>
        <TotalAdjustedNetIncome>4184</TotalAdjustedNetIncome>
        <TaxesRevAndExpnss referenceDocumentId="RetDoc3">180</TaxesRevAndExpnss>
        <TotOprExpensesRevAndExpnss>180</TotOprExpensesRevAndExpnss>
        <TotOprExpensesNetInvstIncm>0</TotOprExpensesNetInvstIncm>
        <TotOprExpensesDsbrsChrtblPrps>0</TotOprExpensesDsbrsChrtblPrps>
        <ContriGiftsPaidRevAndExpnss>96890</ContriGiftsPaidRevAndExpnss>
        <ContriGiftsPaidDsbrsChrtblPrps>96890</ContriGiftsPaidDsbrsChrtblPrps>
        <TotalExpensesRevAndExpnss>97070</TotalExpensesRevAndExpnss>
        <TotalExpensesNetInvstIncm>0</TotalExpensesNetInvstIncm>
        <TotalExpensesDsbrsChrtblPrps>96890</TotalExpensesDsbrsChrtblPrps>
        <ExcessOfRevenueOverExpenses>97114</ExcessOfRevenueOverExpenses>
        <NetInvestmentIncome>4184</NetInvestmentIncome>
        <AdjustedNetIncome>4184</AdjustedNetIncome>
      </AnalysisOfRevenueAndExpenses>
      <BalanceSheets>
        <CashBOY>119856</CashBOY>
        <CashEOY>238345</CashEOY>
        <CashEOYFMV>238345</CashEOYFMV>
        <SavingsAndTempCashInvstBOY>369498</SavingsAndTempCashInvstBOY>
        <SavingsAndTempCashInvstEOY>348123</SavingsAndTempCashInvstEOY>
        <SavingsAndTempCashInvstEOYFMV>227991</SavingsAndTempCashInvstEOYFMV>
        <TotalAssetsBOY>489354</TotalAssetsBOY>
        <TotalAssetsEOY>586468</TotalAssetsEOY>
        <TotalAssetsEOYFMV>466336</TotalAssetsEOYFMV>
        <TotalLiabilitiesEOY>0</TotalLiabilitiesEOY>
        <OrgThatFollowSFAS117>X</OrgThatFollowSFAS117>
        <UnrestrictedBOY>489354</UnrestrictedBOY>
        <UnrestrictedEOY>586468</UnrestrictedEOY>
        <TotalNetAssetsBOY>489354</TotalNetAssetsBOY>
        <TotalNetAssetsEOY>586468</TotalNetAssetsEOY>
        <TotalLiabilitiesNetAssetsBOY>489354</TotalLiabilitiesNetAssetsBOY>
        <TotalLiabilitiesNetAssetsEOY>586468</TotalLiabilitiesNetAssetsEOY>
      </BalanceSheets>
      <ChangesInNetAssetsFundBalances>
        <TotalNetAssetsFundBalancesBOY>489354</TotalNetAssetsFundBalancesBOY>
        <ExcessOfRevenueOverExpenses>97114</ExcessOfRevenueOverExpenses>
        <Subtotal>586468</Subtotal>
        <TotalNetAssetsFundBalancesEOY>586468</TotalNetAssetsFundBalancesEOY>
      </ChangesInNetAssetsFundBalances>
      <QlfyUndSect4940eForReducedTax>
        <LiableFor4942Tax>false</LiableFor4942Tax>
        <QualifyingDistributionsYear1>12069</QualifyingDistributionsYear1>
        <QualifyingDistributionsYear2>31232</QualifyingDistributionsYear2>
        <QualifyingDistributionsYear3>10370</QualifyingDistributionsYear3>
        <NetNoncharitableAssets>0</NetNoncharitableAssets>
        <OnePercentNetInvestmentIncome>42</OnePercentNetInvestmentIncome>
        <AdjNonchrtblAssetsAndOnePct>42</AdjNonchrtblAssetsAndOnePct>
        <QualifyingDistributions>96890</QualifyingDistributions>
      </QlfyUndSect4940eForReducedTax>
      <ExciseTaxBasedOnInvestmentIncm>
        <DomesticOrgMeetingSect4940e>X</DomesticOrgMeetingSect4940e>
        <InvestmentIncomeExciseTax>42</InvestmentIncomeExciseTax>
        <Subtotal>42</Subtotal>
        <TaxBasedOnInvestmentIncome>42</TaxBasedOnInvestmentIncome>
        <TaxDue>42</TaxDue>
      </ExciseTaxBasedOnInvestmentIncm>
      <StatementsRegardingActivities>
        <LegislativePoliticalActivities>false</LegislativePoliticalActivities>
        <MoreThan100Spent>false</MoreThan100Spent>
        <Form1120POLFiled>false</Form1120POLFiled>
        <ActivitiesNotPrevReported>false</ActivitiesNotPrevReported>
        <ChangesToArticlesOrBylaws>false</ChangesToArticlesOrBylaws>
        <UnrelatedBusIncomeOver1000>false</UnrelatedBusIncomeOver1000>
        <TerminationEtc>false</TerminationEtc>
        <PrivateOperatingFoundation>false</PrivateOperatingFoundation>
        <NewSubstantialContributors>false</NewSubstantialContributors>
        <InterestInControlledEntity>false</InterestInControlledEntity>
        <ApplicableInsuranceContract>false</ApplicableInsuranceContract>
        <ComplyWithPublicInspectionRqr>true</ComplyWithPublicInspectionRqr>
        <WebsiteAddress>N/A</WebsiteAddress>
        <BooksInCareOfBusinessName>
          <BusinessNameLine1>A&amp;A MANAGEMENT LLC</BusinessNameLine1>
        </BooksInCareOfBusinessName>
        <BooksInCareOfPhoneNumber>2483592300</BooksInCareOfPhoneNumber>
        <BooksInCareOfUSAddress>
          <AddressLine1>26300 TELEGRAPH RD</AddressLine1>
          <City>SOUTHFIELD</City>
          <State>MI</State>
          <ZIPCode>48033</ZIPCode>
        </BooksInCareOfUSAddress>
        <ForeignBank>false</ForeignBank>
      </StatementsRegardingActivities>
      <StatementsRegardingActy4720>
        <SaleOrExchangeWithDsqflyPerson>false</SaleOrExchangeWithDsqflyPerson>
        <BorrowOrLendWithDsqflyPerson>false</BorrowOrLendWithDsqflyPerson>
        <FurnishedGoodsWithDsqflyPerson>false</FurnishedGoodsWithDsqflyPerson>
        <PayCompensationToDsqflyPerson>false</PayCompensationToDsqflyPerson>
        <TransferAssetsToDsqflyPerson>false</TransferAssetsToDsqflyPerson>
        <PaymentToGovernmentOffical>false</PaymentToGovernmentOffical>
        <UndistributedIncomePriorYears>false</UndistributedIncomePriorYears>
        <BusinessHoldings>false</BusinessHoldings>
        <JeopardyInvestments>false</JeopardyInvestments>
        <UncorrectedJeopardyInvestments>false</UncorrectedJeopardyInvestments>
        <InfluenceLegislation>false</InfluenceLegislation>
        <InfluenceElection>false</InfluenceElection>
        <GrantsToIndividuals>false</GrantsToIndividuals>
        <GrantsToOrganizations>false</GrantsToOrganizations>
        <NoncharitablePurpose>false</NoncharitablePurpose>
        <RcvFundsToPayPrsnlBnftContract>false</RcvFundsToPayPrsnlBnftContract>
        <PayPremiumsPrsnlBnftContract>false</PayPremiumsPrsnlBnftContract>
        <ProhibitedTaxShelterTransactn>false</ProhibitedTaxShelterTransactn>
      </StatementsRegardingActy4720>
      <OfcrDirTrusteesKeyEmployeeInfo>
        <OfcrDirTrusteesOrKeyEmployee>
          <PersonName referenceDocumentId="RetDoc2">SAROJINI DESAI</PersonName>
          <USAddress>
            <AddressLine1>3365 INDIAN SUMMER DR</AddressLine1>
            <City>BLOOMFIELD HILLS</City>
            <State>MI</State>
            <ZIPCode>48302</ZIPCode>
          </USAddress>
          <Title>PRESIDENT</Title>
          <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
          <Compensation>0</Compensation>
          <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
          <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
        </OfcrDirTrusteesOrKeyEmployee>
        <OfcrDirTrusteesOrKeyEmployee>
          <PersonName referenceDocumentId="RetDoc2">HARSHAD DESAI</PersonName>
          <USAddress>
            <AddressLine1>3365 INDIAN SUMMER DR</AddressLine1>
            <City>BLOOMFIELD HILLS</City>
            <State>MI</State>
            <ZIPCode>48302</ZIPCode>
          </USAddress>
          <Title>VICE-PRES</Title>
          <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
          <Compensation>0</Compensation>
          <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
          <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
        </OfcrDirTrusteesOrKeyEmployee>
        <OfcrDirTrusteesOrKeyEmployee>
          <PersonName referenceDocumentId="RetDoc2">SAROJINI DESAI</PersonName>
          <USAddress>
            <AddressLine1>3365 INDIAN SUMMER DR</AddressLine1>
            <City>BLOOMFIELD HILLS</City>
            <State>MI</State>
            <ZIPCode>48302</ZIPCode>
          </USAddress>
          <Title>TREASURER</Title>
          <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
          <Compensation>0</Compensation>
          <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
          <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
        </OfcrDirTrusteesOrKeyEmployee>
        <CompOfHighestPaidEmplNONE>NONE</CompOfHighestPaidEmplNONE>
        <CompOfHghstPaidCntrctNONE>NONE</CompOfHghstPaidCntrctNONE>
      </OfcrDirTrusteesKeyEmployeeInfo>
      <SumOfProgramRelatedInvestments>
        <Description1>N/A</Description1>
      </SumOfProgramRelatedInvestments>
      <MinimumInvestmentReturn>
        <AvgMonthlyFMVOfSecurities>0</AvgMonthlyFMVOfSecurities>
        <AvgMonthlyCashBalances>0</AvgMonthlyCashBalances>
        <FMVAllOtherNoncharitableAssets>0</FMVAllOtherNoncharitableAssets>
        <TotalFMVOfUnusedAssets>0</TotalFMVOfUnusedAssets>
        <AdjTotalFMVOfUnusedAssets>0</AdjTotalFMVOfUnusedAssets>
        <CashDeemedCharitable>0</CashDeemedCharitable>
        <NetNoncharitableAssets>0</NetNoncharitableAssets>
        <MinimumInvestmentReturn>0</MinimumInvestmentReturn>
      </MinimumInvestmentReturn>
      <DistributableAmount>
        <TaxBasedOnInvestmentIncome>42</TaxBasedOnInvestmentIncome>
        <TotalTax>42</TotalTax>
        <DistributableAmountAsAdjusted>0</DistributableAmountAsAdjusted>
      </DistributableAmount>
      <QualifyingDistributions>
        <ExpensesAndContributions>96890</ExpensesAndContributions>
        <QualifyingDistributions>96890</QualifyingDistributions>
        <OnePctSect4940eOrgNetInvstIncm>42</OnePctSect4940eOrgNetInvstIncm>
        <AdjQualifyingDistributions>96848</AdjQualifyingDistributions>
      </QualifyingDistributions>
      <UndistributedIncome>
        <DistributableAmountAsAdjusted>0</DistributableAmountAsAdjusted>
        <ExcessDistriCarryoverYear3>10370</ExcessDistriCarryoverYear3>
        <ExcessDistriCarryoverYear2>31269</ExcessDistriCarryoverYear2>
        <ExcessDistriCarryoverYear1>12249</ExcessDistriCarryoverYear1>
        <TotalExcessDistriCarryover>53888</TotalExcessDistriCarryover>
        <QualifyingDistributions>96890</QualifyingDistributions>
        <RemainingDistriFromCorpus>96890</RemainingDistriFromCorpus>
        <TotalCorpus>150778</TotalCorpus>
        <UndistributedIncomeCY>0</UndistributedIncomeCY>
        <ExcessDistriCyovToNextYear>150778</ExcessDistriCyovToNextYear>
        <ExcessFromYear3>10370</ExcessFromYear3>
        <ExcessFromYear2>31269</ExcessFromYear2>
        <ExcessFromYear1>12249</ExcessFromYear1>
        <ExcessFromCurrentYear>96890</ExcessFromCurrentYear>
      </UndistributedIncome>
      <SupplementaryInformation>
        <OnlyContributesToPreselected>X</OnlyContributesToPreselected>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>SRI SHIRDI SAIBABA TEMPLE</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>28875 W7 MILE RD</AddressLine1>
            <City>LIVONA</City>
            <State>MI</State>
            <ZIPCode>48152</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>NOT FOR PROF</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>CHARITY</PurposeOfGrantOrContribution>
          <Amount>21</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>SHRI HARINAM SANKIRTAN MANDAL</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>42611 KEYSTONE</AddressLine1>
            <City>CANTON</City>
            <State>MI</State>
            <ZIPCode>48187</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>NOT FOR PROF</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>CHARITY</PurposeOfGrantOrContribution>
          <Amount>517</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>THE HINDU TEMPLE OF CANTON</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>44955 CHERRY HILL RD</AddressLine1>
            <City>CANTON</City>
            <State>MI</State>
            <ZIPCode>48188</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>NOT FOR PROF</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>CHARITY</PurposeOfGrantOrContribution>
          <Amount>22</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>IHRF</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>603 BEDFORDSHIRE</AddressLine1>
            <City>LOUISVILLE</City>
            <State>KY</State>
            <ZIPCode>40222</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>NOT FOR PROF</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>CHARITY</PurposeOfGrantOrContribution>
          <Amount>85201</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>THE BHARATIYA TEMPLE</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>6850 NORTH ADAMS RD</AddressLine1>
            <City>TROY</City>
            <State>MI</State>
            <ZIPCode>48098</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>NOT FOR PROF</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>CHARITY</PurposeOfGrantOrContribution>
          <Amount>10074</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>ISKCON TEMPLE</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>383 LENOX AVE</AddressLine1>
            <City>DETRIOT</City>
            <State>MI</State>
            <ZIPCode>48215</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>NONPROFIT</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>CHARITY</PurposeOfGrantOrContribution>
          <Amount>1055</Amount>
        </GrantOrContriPaidDuringYear>
        <TotGrantOrContriPaidDuringYear>96890</TotGrantOrContriPaidDuringYear>
      </SupplementaryInformation>
      <AnalysisIncomeProducingActy>
        <IntOnSavingsAndTempCashInvst>
          <RelatedOrExemptFunctionIncome>3463</RelatedOrExemptFunctionIncome>
        </IntOnSavingsAndTempCashInvst>
        <DividendsAndIntFromSecPartVII>
          <RelatedOrExemptFunctionIncome>721</RelatedOrExemptFunctionIncome>
        </DividendsAndIntFromSecPartVII>
        <SubtotalsPartXVIA>
          <RelatedOrExemptFunctionIncome>4184</RelatedOrExemptFunctionIncome>
        </SubtotalsPartXVIA>
        <TotalPartXVIA>4184</TotalPartXVIA>
      </AnalysisIncomeProducingActy>
      <TrnsfrTrRlnWithNoncharitableEO>
        <TrnsfrOfCashToNoncharitableEO>false</TrnsfrOfCashToNoncharitableEO>
        <TrnsfrOthAssetsNoncharitableEO>false</TrnsfrOthAssetsNoncharitableEO>
        <SalesOrExchangesOfAssets>false</SalesOrExchangesOfAssets>
        <PurchaseAssetsNoncharitableEO>false</PurchaseAssetsNoncharitableEO>
        <RentalOfFacilitiesEtc>false</RentalOfFacilitiesEtc>
        <ReimbursementArrangements>false</ReimbursementArrangements>
        <LoansOrLoanGuarantees>false</LoansOrLoanGuarantees>
        <PerformanceOfServicesEtc>false</PerformanceOfServicesEtc>
        <SharingOfFacilitiesEtc>false</SharingOfFacilitiesEtc>
        <RelationshipsNoncharitableEOs>false</RelationshipsNoncharitableEOs>
      </TrnsfrTrRlnWithNoncharitableEO>
    </IRS990PF>
    <CompensationExplanation documentId="RetDoc2">
      <Compensation>
        <PersonName>SAROJINI DESAI</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>HARSHAD DESAI</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>SAROJINI DESAI</PersonName>
      </Compensation>
    </CompensationExplanation>
    <TaxesSchedule documentId="RetDoc3">
      <Taxes>
        <Category>FORIGEN TAXES</Category>
      </Taxes>
      <Taxes>
        <Category>STATE</Category>
      </Taxes>
      <Taxes>
        <Category>IRS-TAX DUE</Category>
        <Amount>180</Amount>
      </Taxes>
    </TaxesSchedule>
  </ReturnData>
</Return>