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    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>Smart Professionals Inc</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>2023 Mandelay Pl</AddressLine1>
        <City>San Jose</City>
        <State>CA</State>
        <ZIPCode>95138</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>900452824</EIN>
      <Name>
        <BusinessNameLine1>SONAR BANGLA FOUNDATION</BusinessNameLine1>
      </Name>
      <NameControl>SONA</NameControl>
      <USAddress>
        <AddressLine1>3351 TRACY DR</AddressLine1>
        <City>Santa Clara</City>
        <State>CA</State>
        <ZIPCode>95051</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>ABU HENA M KAMAL</Name>
      <Title>PRESIDENT AND C</Title>
      <DateSigned>2011-05-16</DateSigned>
      <AuthorizeThirdParty>false</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>Perviz M Guard</Name>
      <Phone>4082388230</Phone>
      <DatePrepared>2011-09-15</DatePrepared>
      <SelfEmployed>X</SelfEmployed>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-03-07 17:11:31Z</BuildTS>
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      <ScheduleBNotRequired>X</ScheduleBNotRequired>
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      <GrossReceipts>2000</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>2000</ContributionsGiftsGrantsEtc>
      <TotalRevenue>2000</TotalRevenue>
      <OtherExpensesTotal>26190</OtherExpensesTotal>
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      <ExcessOrDeficitForYear>-24190</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>31831</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>7641</NetAssetsOrFundBalancesEOY>
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        <EOY>7641</EOY>
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      <PrimaryExemptPurpose>TO BUILD AND PROVIDE NONPROFIT MEDICAL S</PrimaryExemptPurpose>
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      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
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        <AddressUS>
          <AddressLine1>3351 TRACY DR</AddressLine1>
          <City>Santa Clara</City>
          <State>CA</State>
          <ZIPCode>95051</ZIPCode>
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      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>false</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <OperatingSchool referenceDocumentId="990E">false</OperatingSchool>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
      <FiledScheduleA>true</FiledScheduleA>
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      <CertificationCheckbox>X</CertificationCheckbox>
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      <ContributionByRelatedParty>false</ContributionByRelatedParty>
      <ContribBy35ControlledEntity>false</ContribBy35ControlledEntity>
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        <Name>
          <BusinessNameLine1>IMDAD SITARA KHAN KIDNEY CENTE</BusinessNameLine1>
        </Name>
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        <TypeOfOrganization>NON PROFI</TypeOfOrganization>
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        <SupportedOrganizationNotified>false</SupportedOrganizationNotified>
        <OrganizedInUS>false</OrganizedInUS>
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      <SumOfAmounts>25000</SumOfAmounts>
      <FactsAndCircumstancesTest>Other income Part II line 10 or Part III line 12</FactsAndCircumstancesTest>
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        <Identifier>01. Description of other expenses (Part I, line 16)</Identifier>
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