﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2012v2.0" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2013-08-15T15:28:19-07:00</Timestamp>
    <TaxPeriodEndDate>2012-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>MARK J LEE TAX &amp; ACCOUNTING</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>4320 STEVENS CREEK BLVD 129</AddressLine1>
        <City>SAN JOSE</City>
        <State>CA</State>
        <ZIPCode>95129</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2012-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>753002893</EIN>
      <Name>
        <BusinessNameLine1>THE NEW CHOIR</BusinessNameLine1>
      </Name>
      <NameControl>NEWC</NameControl>
      <Phone>4083150405</Phone>
      <USAddress>
        <AddressLine1>POBOX 2786</AddressLine1>
        <City>SANTA CLARA</City>
        <State>CA</State>
        <ZIPCode>95055</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>YUNHEE LADSON</Name>
      <Title>ADMINSTRATOR</Title>
      <Phone>4083150405</Phone>
      <DateSigned>2013-08-13</DateSigned>
    </Officer>
    <Preparer>
      <Name>MARK LEE</Name>
      <Phone>4082498755</Phone>
      <DatePrepared>2013-08-15</DatePrepared>
      <SelfEmployed>X</SelfEmployed>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="3">
    <IRS990EZ documentId="00000001" referenceDocumentName="IRS990ScheduleO ReasonableCauseExplanation TransfersPersonalBenefitsContractsDeclaration">
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <ScheduleBNotRequired>X</ScheduleBNotRequired>
      <WebSite>N/A</WebSite>
      <Organization501c3 referenceDocumentId="00000002" referenceDocumentName="IRS990ScheduleA">X</Organization501c3>
      <GrossReceipts>31918</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>31918</ContributionsGiftsGrantsEtc>
      <ProgramServiceRevenue>0</ProgramServiceRevenue>
      <MembershipDues>0</MembershipDues>
      <InvestmentIncome>0</InvestmentIncome>
      <CostOtherBasisAndSalesExpenses>0</CostOtherBasisAndSalesExpenses>
      <GainOrLossFromSaleOfAssets>0</GainOrLossFromSaleOfAssets>
      <GamingGrossIncome>0</GamingGrossIncome>
      <FundraisingGrossIncome>0</FundraisingGrossIncome>
      <SpecialEventsDirectExpenses>0</SpecialEventsDirectExpenses>
      <SpecialEventsNetIncomeLoss>0</SpecialEventsNetIncomeLoss>
      <CostOfGoodsSold>0</CostOfGoodsSold>
      <GroProfitLossSalesOfInventory>0</GroProfitLossSalesOfInventory>
      <TotalRevenue>31918</TotalRevenue>
      <FeesAndOthPymtToIndContractors>12165</FeesAndOthPymtToIndContractors>
      <OccupancyRentUtilitiesAndMaint>2895</OccupancyRentUtilitiesAndMaint>
      <PrintingPublicationsPostage>3164</PrintingPublicationsPostage>
      <OtherExpensesTotal>5790</OtherExpensesTotal>
      <TotalExpenses>24014</TotalExpenses>
      <ExcessOrDeficitForYear>7904</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>9469</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>17373</NetAssetsOrFundBalancesEOY>
      <CashSavingsAndInvestments>
        <BOY>9469</BOY>
        <EOY>17373</EOY>
      </CashSavingsAndInvestments>
      <TotalAssets>
        <BOY>9469</BOY>
        <EOY>17373</EOY>
      </TotalAssets>
      <NetAssetsOrFundBalances>
        <BOY>9469</BOY>
        <EOY>17373</EOY>
      </NetAssetsOrFundBalances>
      <PrimaryExemptPurpose>MAINTAIN A CHOIR</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>Annual concerts performed for the purpose of: -Study and performance of quality choral literature of all genres -Introduction of Korean choral literature to the community at large</DescriptionProgramServiceAccom>
        <ProgramServiceExpenses>15862</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>Annual concerts performed for the purpose of: -Increasing awarness of non-Korean choral literature within the Korean-American community -Sharing the joy and the spiritual enhancement inherent in the making of music</DescriptionProgramServiceAccom>
        <ProgramServiceExpenses>8155</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>24017</TotalProgramServiceExpenses>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>EILEEN CHANG</PersonName>
        <Title>MUSIC DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>5.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>5000</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>SONGJAE LEE</PersonName>
        <Title>BOARD OF DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>2.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>JAMES LEE</PersonName>
        <Title>BOARD OF DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>2.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>DAVID KIM</PersonName>
        <Title>BOARD OF DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>2.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>KYEONG TAE LEE</PersonName>
        <Title>BOARD OF DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>2.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <ActivitiesNotPreviouslyRpt>false</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>false</OrganizationHadUBI>
      <SubjectToProxyTax referenceDocumentName="IRS990ScheduleC">false</SubjectToProxyTax>
      <OrganizationDissolvedEtc referenceDocumentName="IRS990ScheduleN BinaryAttachment">false</OrganizationDissolvedEtc>
      <DidOrgFileForm1120POLThisYear>false</DidOrgFileForm1120POLThisYear>
      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
      <EngagedInExcessBenefitTrans>false</EngagedInExcessBenefitTrans>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <StatesWhereCopyOfReturnIsFiled>CA</StatesWhereCopyOfReturnIsFiled>
      <TheBooksAreInCareOf>
        <NamePerson>JOSEPH ESPOSITO</NamePerson>
        <AddressUS>
          <AddressLine1>1532 JENVEY AVE</AddressLine1>
          <City>SAN JOSE</City>
          <State>CA</State>
          <ZIPCode>95125</ZIPCode>
        </AddressUS>
        <TelephoneNumber>6302908943</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>false</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>false</EngageInLobbyingActivities>
      <OperatingSchool>false</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>false</TrnsfrsExemptNonCharRelatedOrg>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
    </IRS990EZ>
    <IRS990ScheduleA documentId="00000002" softwareId="12000225">
      <PubliclySupportedOrg170b1Avi>X</PubliclySupportedOrg170b1Avi>
      <GiftsGrantsContribReceived170>
        <CurrentTaxYearMinus4Years>26336</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus2Years>77105</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>33833</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>31921</CurrentTaxYear>
        <Total>169195</Total>
      </GiftsGrantsContribReceived170>
      <Total170>
        <CurrentTaxYearMinus4Years>26336</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus2Years>77105</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>33833</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>31921</CurrentTaxYear>
        <Total>169195</Total>
      </Total170>
      <PublicSupportTotal170>169195</PublicSupportTotal170>
      <GrossInvestmentIncome170>
        <Total>0</Total>
      </GrossInvestmentIncome170>
      <TotalSupport>169195</TotalSupport>
      <PublicSupportPertcentage170>1.00000</PublicSupportPertcentage170>
      <PublicSupportPertcentPriorYear>1.00000</PublicSupportPertcentPriorYear>
      <ThirtyThreePercntTestsCY170>X</ThirtyThreePercntTestsCY170>
      <PublicSupportTotal509>0</PublicSupportTotal509>
      <PublicSupportPercentage509>0</PublicSupportPercentage509>
      <InvestmentIncomePercentage>0</InvestmentIncomePercentage>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="00000003" softwareId="12000225">
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part I, Line 16</Identifier>
        <Explanation>BANK CHARGES 68. ADVERTISING FOR CONCERT 400. CONCERT UNIFORM 130. CONCERT RECEPTION &amp; MEALS 1262. ACCOUNTING 340. SUPPLIES 902. P.O. BOX RENTAL 218. INSURANCE 878. GIFTS 1028. SEMINAR 165. TRAVEL 379. STATE FILING FEES 20.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part IX, Line 24f</Identifier>
        <Explanation>PROFESSIONAL FEES TO CONTRACTORS</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>