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    <Timestamp>2012-04-18T12:56:20-05:00</Timestamp>
    <TaxPeriodEndDate>2011-12-31</TaxPeriodEndDate>
    <PreparerFirm>
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        <BusinessNameLine1>YEO &amp; YEO PC</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>PO BOX 3275</AddressLine1>
        <City>SAGINAW</City>
        <State>MI</State>
        <ZIPCode>48605</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990PF</ReturnType>
    <TaxPeriodBeginDate>2011-01-01</TaxPeriodBeginDate>
    <Filer>
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      <Name>
        <BusinessNameLine1>HANNAN FOUNDATION</BusinessNameLine1>
      </Name>
      <NameControl>HANN</NameControl>
      <Phone>8106947429</Phone>
      <USAddress>
        <AddressLine1>8383 WARWICK GROVE CT</AddressLine1>
        <City>GRAND BLANC</City>
        <State>MI</State>
        <ZIPCode>48439</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>DR AHMAD T HANNAN</Name>
      <Title>PRESIDENT</Title>
      <Phone>8106947429</Phone>
      <DateSigned>2012-04-07</DateSigned>
    </Officer>
    <Preparer>
      <Name>STEVEN P WITT</Name>
      <Phone>9897939830</Phone>
      <DatePrepared>2012-04-11</DatePrepared>
    </Preparer>
    <TaxYear>2011</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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      <AnalysisOfRevenueAndExpenses>
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        <InterestOnSavingsRevAndExpnss>62</InterestOnSavingsRevAndExpnss>
        <InterestOnSavingsNetInvstIncm>62</InterestOnSavingsNetInvstIncm>
        <InterestOnSavingsAdjNetIncm>62</InterestOnSavingsAdjNetIncm>
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        <TotalExpensesNetInvstIncm>0</TotalExpensesNetInvstIncm>
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        <NetInvestmentIncome>62</NetInvestmentIncome>
        <AdjustedNetIncome>62</AdjustedNetIncome>
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        <TotalNetAssetsBOY>19928</TotalNetAssetsBOY>
        <TotalNetAssetsEOY>44670</TotalNetAssetsEOY>
        <TotalLiabilitiesNetAssetsBOY>19928</TotalLiabilitiesNetAssetsBOY>
        <TotalLiabilitiesNetAssetsEOY>44670</TotalLiabilitiesNetAssetsEOY>
      </BalanceSheets>
      <ChangesInNetAssetsFundBalances>
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      </ChangesInNetAssetsFundBalances>
      <QlfyUndSect4940eForReducedTax>
        <LiableFor4942Tax>false</LiableFor4942Tax>
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        <DistributionRatioYear2>0.593895</DistributionRatioYear2>
        <TotalDistributionRatio>0.593895</TotalDistributionRatio>
        <AverageDistributionRatio>0.593895</AverageDistributionRatio>
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        <AdjustedNoncharitableAssets>27400</AdjustedNoncharitableAssets>
        <OnePercentNetInvestmentIncome>1</OnePercentNetInvestmentIncome>
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      <ExciseTaxBasedOnInvestmentIncm>
        <InvestmentIncomeExciseTax>1</InvestmentIncomeExciseTax>
        <Subtotal>1</Subtotal>
        <TaxBasedOnInvestmentIncome>1</TaxBasedOnInvestmentIncome>
        <TaxDue>1</TaxDue>
        <AmountCreditedToNextYear>0</AmountCreditedToNextYear>
      </ExciseTaxBasedOnInvestmentIncm>
      <StatementsRegardingActivities>
        <LegislativePoliticalActivities>false</LegislativePoliticalActivities>
        <MoreThan100Spent>false</MoreThan100Spent>
        <Form1120POLFiled>false</Form1120POLFiled>
        <ActivitiesNotPrevReported>false</ActivitiesNotPrevReported>
        <ChangesToArticlesOrBylaws>false</ChangesToArticlesOrBylaws>
        <UnrelatedBusIncomeOver1000>false</UnrelatedBusIncomeOver1000>
        <TerminationEtc>false</TerminationEtc>
        <RequirementsOfSect508e>true</RequirementsOfSect508e>
        <AtLeast5000InAssets>true</AtLeast5000InAssets>
        <StatesFiledWith>MI</StatesFiledWith>
        <Form990PFFiledWithAG>true</Form990PFFiledWithAG>
        <PrivateOperatingFoundation>false</PrivateOperatingFoundation>
        <NewSubstantialContributors>false</NewSubstantialContributors>
        <InterestInControlledEntity>false</InterestInControlledEntity>
        <ApplicableInsuranceContract>false</ApplicableInsuranceContract>
        <WebsiteAddress>NONE</WebsiteAddress>
        <BooksInCareOfPersonName>AHMAND HANNAN</BooksInCareOfPersonName>
        <BooksInCareOfPhoneNumber>8106947429</BooksInCareOfPhoneNumber>
        <BooksInCareOfUSAddress>
          <AddressLine1>8383 WARWICK GROVES</AddressLine1>
          <City>GRAND BALNC</City>
          <State>MI</State>
          <ZIPCode>48439</ZIPCode>
        </BooksInCareOfUSAddress>
      </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>
      </StatementsRegardingActy4720>
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        <OfcrDirTrusteesOrKeyEmployee>
          <PersonName referenceDocumentId="RetDoc4">AHMAND HANNAN</PersonName>
          <USAddress>
            <AddressLine1>8383 WARWICK GROVES</AddressLine1>
            <City>GRAND BLANC</City>
            <State>MI</State>
            <ZIPCode>48439</ZIPCode>
          </USAddress>
          <Title>PRESIDENT/TR</Title>
          <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
          <Compensation>0</Compensation>
          <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
          <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
        </OfcrDirTrusteesOrKeyEmployee>
        <OfcrDirTrusteesOrKeyEmployee>
          <PersonName referenceDocumentId="RetDoc4">SAMIR RIFAI</PersonName>
          <USAddress>
            <AddressLine1>8383 WARWICK GROVES</AddressLine1>
            <City>GRAND BLANC</City>
            <State>MI</State>
            <ZIPCode>48439</ZIPCode>
          </USAddress>
          <Title>VP / SEC.</Title>
          <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
          <Compensation>0</Compensation>
          <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
          <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
        </OfcrDirTrusteesOrKeyEmployee>
        <CompOfHighestPaidEmplNONE>NONE</CompOfHighestPaidEmplNONE>
        <CompOfHghstPaidCntrctNONE>NONE</CompOfHghstPaidCntrctNONE>
      </OfcrDirTrusteesKeyEmployeeInfo>
      <SummaryOfDirectCharitableActy>
        <Description1>THE FOUNDATION DID NOT HAVE ANY CHARITABLE ACTIVITIES EXCEPT IN THE EVALUATION OF GRANTS MADE TO CHARITABLE ORGANIZATIONS AS SET FORTH IN SEC. XV.</Description1>
      </SummaryOfDirectCharitableActy>
      <SumOfProgramRelatedInvestments>
        <Description1>N/A</Description1>
      </SumOfProgramRelatedInvestments>
      <MinimumInvestmentReturn>
        <AvgMonthlyFMVOfSecurities>0</AvgMonthlyFMVOfSecurities>
        <AvgMonthlyCashBalances>46839</AvgMonthlyCashBalances>
        <FMVAllOtherNoncharitableAssets>0</FMVAllOtherNoncharitableAssets>
        <TotalFMVOfUnusedAssets>46839</TotalFMVOfUnusedAssets>
        <AdjTotalFMVOfUnusedAssets>46839</AdjTotalFMVOfUnusedAssets>
        <CashDeemedCharitable>703</CashDeemedCharitable>
        <NetNoncharitableAssets>46136</NetNoncharitableAssets>
        <MinimumInvestmentReturn>2307</MinimumInvestmentReturn>
      </MinimumInvestmentReturn>
      <DistributableAmount>
        <MinimumInvestmentReturn>2307</MinimumInvestmentReturn>
        <TaxBasedOnInvestmentIncome>1</TaxBasedOnInvestmentIncome>
        <TotalTax>1</TotalTax>
        <DistributableAmountBeforeAdj>2306</DistributableAmountBeforeAdj>
        <DistributableAmountBeforeDed>2306</DistributableAmountBeforeDed>
        <DistributableAmountAsAdjusted>2306</DistributableAmountAsAdjusted>
      </DistributableAmount>
      <QualifyingDistributions>
        <ExpensesAndContributions>5000</ExpensesAndContributions>
        <QualifyingDistributions>5000</QualifyingDistributions>
        <AdjQualifyingDistributions>5000</AdjQualifyingDistributions>
      </QualifyingDistributions>
      <UndistributedIncome>
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        <ExcessDistriCarryoverYear2>21919</ExcessDistriCarryoverYear2>
        <TotalExcessDistriCarryover>21919</TotalExcessDistriCarryover>
        <QualifyingDistributions>5000</QualifyingDistributions>
        <AppliedToCurrentYear>2306</AppliedToCurrentYear>
        <RemainingDistriFromCorpus>2694</RemainingDistriFromCorpus>
        <TotalCorpus>24613</TotalCorpus>
        <UndistributedIncomeCY>0</UndistributedIncomeCY>
        <ExcessDistriCyovToNextYear>24613</ExcessDistriCyovToNextYear>
        <ExcessFromYear2>21919</ExcessFromYear2>
        <ExcessFromCurrentYear>2694</ExcessFromCurrentYear>
      </UndistributedIncome>
      <SupplementaryInformation>
        <AppicationSubmissionInfo>
          <RecipientName>ADHMAD HANNAN</RecipientName>
          <RecipientUSAddress>
            <AddressLine1>8383 WARWICK GROVE CT</AddressLine1>
            <City>GRAND BLANC</City>
            <State>MI</State>
            <ZIPCode>48439</ZIPCode>
          </RecipientUSAddress>
          <RecipientPhoneNumber>8106947429</RecipientPhoneNumber>
          <FormAndInfoAndMaterials>LETTER FORM - NO FORMAL APPLICATION</FormAndInfoAndMaterials>
          <SubmissionDeadlines>NONE</SubmissionDeadlines>
          <RestrictionsOnAwards>NONE</RestrictionsOnAwards>
        </AppicationSubmissionInfo>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>ZAKAT FOUNDATION OF AMERICA</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>PO BOX 639</AddressLine1>
            <City>WORTH</City>
            <State>IL</State>
            <ZIPCode>60482</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>501(C)3</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>FOR ASSISTANCE FOR POOR/INDIGENT</PurposeOfGrantOrContribution>
          <Amount>5000</Amount>
        </GrantOrContriPaidDuringYear>
        <TotGrantOrContriPaidDuringYear>5000</TotGrantOrContriPaidDuringYear>
      </SupplementaryInformation>
      <AnalysisIncomeProducingActy>
        <IntOnSavingsAndTempCashInvst>
          <ExclusionCode>14</ExclusionCode>
          <ExclusionAmount>62</ExclusionAmount>
        </IntOnSavingsAndTempCashInvst>
        <SubtotalsPartXVIA>
          <ExclusionAmount>62</ExclusionAmount>
        </SubtotalsPartXVIA>
        <TotalPartXVIA>62</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>
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      <GeneralRule>X</GeneralRule>
      <ContributorInfo>
        <ContributorNumber>1</ContributorNumber>
        <ContributorNameIndividual>DEENA HANNAN</ContributorNameIndividual>
        <ContributorAddressUS>
          <AddressLine1>8383 WARWICK GROVES</AddressLine1>
          <City>GRAND BLANC</City>
          <State>MI</State>
          <ZIPCode>48439</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>30000</AggregateContributions>
        <PersonContributionType>X</PersonContributionType>
      </ContributorInfo>
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    <AccountingFeesSchedule documentId="RetDoc3">
      <AccountingFees>
        <Category>INDIRECT ACCOUNTING FEES</Category>
        <Amount>400</Amount>
      </AccountingFees>
    </AccountingFeesSchedule>
    <CompensationExplanation documentId="RetDoc4">
      <Compensation>
        <PersonName>AHMAND HANNAN</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>SAMIR RIFAI</PersonName>
      </Compensation>
    </CompensationExplanation>
    <TaxesSchedule documentId="RetDoc5">
      <Taxes>
        <Category>INDIRECT TAXES/LICENSES</Category>
        <Amount>20</Amount>
      </Taxes>
    </TaxesSchedule>
  </ReturnData>
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