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    <Timestamp>2011-11-15T14:14:39-07:00</Timestamp>
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        <BusinessNameLine1>AMERICAN FRIENDS OF PUAH</BusinessNameLine1>
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        <AddressLine1>P O Box 300998</AddressLine1>
        <City>Brooklyn</City>
        <State>NY</State>
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      <Title>Director</Title>
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      <DateSigned>2011-10-10</DateSigned>
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        <State>NY</State>
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      <WebSite>www.puahonline.org</WebSite>
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      <StateLegalDomicile>NY</StateLegalDomicile>
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        <EOY>11454</EOY>
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      <DoNotFollowSFAS117>X</DoNotFollowSFAS117>
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      <MethodOfAccountingCash>X</MethodOfAccountingCash>
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        <CurrentTaxYearMinus3Years>155</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>308</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>475</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>308</CurrentTaxYear>
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      <NetUBI>
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        <TypeOfActivitiesConducted>Grantmaking</TypeOfActivitiesConducted>
        <SpecificServicesProvided>Grants to the Puah Institute, Jerusalem, Israel</SpecificServicesProvided>
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        <PurposeOfGrant>General support of Machon Puah, a Jerusalem, Israel - based organiztion which counsels couples and educates the public regarding fertility treatments and Jewish law. Machon Puah is a recognized non-profit organization in Israel whose activities are purely religious in nature, and focus on helping Jewish couples navigate the challenges of infertility from a Jewish perspective. They are at the forefront of finding solutions to problems religious Jewish couples have in treating infertility.</PurposeOfGrant>
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        <TypeOfAssistance>need-based grant to help pay for fertility treatment, paid directly to domestic fertility clinic on behalf of client for services rendered in the United States</TypeOfAssistance>
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        <MannerOfCashDisbursement>payment by check directly to fertility clinic</MannerOfCashDisbursement>
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        <ReturnReference>Schedule F, Part I, Line 2</ReturnReference>
        <Explanation>Our organization, American Friends of Puah, makes grants to only one organization, which is the Puah Institute, in Jerusalem, Israel. Our organization was founded in order to support the Puah Institute.</Explanation>
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      <SolicitationOfGovtGrants>X</SolicitationOfGovtGrants>
      <AgreementRefFundraising>1</AgreementRefFundraising>
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          <City>Brooklyn</City>
          <State>NY</State>
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        <Identifier>F990_P06_S0A_L02</Identifier>
        <ReturnReference>Form 990, Part VI, Section A, Line 2</ReturnReference>
        <Explanation>Assaf Bednarsh is the husband of Leora Bednarsh. Irving Feigenblum is the father of Leora Bednarsh. Menachem Burstin is the second cousin of Irving Feigenblum.</Explanation>
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      <GeneralExplanation>
        <Identifier>F990_P06_S0B_L11a</Identifier>
        <ReturnReference>Form 990, Part VI, Section B, Line 11a</ReturnReference>
        <Explanation>No review was held.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>F990_P06_S0B_L15</Identifier>
        <ReturnReference>Form 990, Part VI, Section B, Line 15</ReturnReference>
        <Explanation>The only individual compensated over $20,000 was Lea Davidson, the executive director. Her salary was determined by a meeting of the elected officers of the board, in consultation with an executive who employs someone with similar responsibilities at a similar organization.</Explanation>
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      <GeneralExplanation>
        <Identifier>F990_P06_S0C_L19</Identifier>
        <ReturnReference>Form 990, Part VI, Section C, Line 19</ReturnReference>
        <Explanation>available to the public by request</Explanation>
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      <Explanation>We received an extension until November 15, 2011 after filing form 8868.</Explanation>
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