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    <Timestamp>2011-05-11T08:22:27-07:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>223421879</EIN>
      <Name>
        <BusinessNameLine1>LUA VIET YOUTH ASSOCIATION INC</BusinessNameLine1>
      </Name>
      <NameControl>LUAV</NameControl>
      <Phone>7329916722</Phone>
      <USAddress>
        <AddressLine1>c/o Chuong Hoai Nguyen</AddressLine1>
        <AddressLine2>PO BOX 349</AddressLine2>
        <City>MARLBORO</City>
        <State>NJ</State>
        <ZIPCode>077460349</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>Chuong Nguyen</Name>
      <Title>Chairman</Title>
      <Phone>7329916672</Phone>
      <DateSigned>2011-05-11</DateSigned>
    </Officer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="4">
    <IRS990EZ documentId="R000001" referenceDocumentId="R000004" softwareId="10000077" softwareVersion="v1.00">
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <WebSite>www.luaviet.org</WebSite>
      <Organization501c3 referenceDocumentId="R000002">X</Organization501c3>
      <GrossReceiptsLessThan25000>X</GrossReceiptsLessThan25000>
      <GrossReceipts>194611</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>175527</ContributionsGiftsGrantsEtc>
      <ProgramServiceRevenue>0</ProgramServiceRevenue>
      <MembershipDues>0</MembershipDues>
      <InvestmentIncome>4249</InvestmentIncome>
      <GrossAmountFromSaleOfAssets>0</GrossAmountFromSaleOfAssets>
      <CostOtherBasisAndSalesExpenses>0</CostOtherBasisAndSalesExpenses>
      <GainOrLossFromSaleOfAssets>0</GainOrLossFromSaleOfAssets>
      <GamingGrossIncome>0</GamingGrossIncome>
      <FundraisingGrossIncome contributionsReportedOnLine1a="0">14835</FundraisingGrossIncome>
      <SpecialEventsDirectExpenses>11023</SpecialEventsDirectExpenses>
      <SpecialEventsNetIncomeLoss>3812</SpecialEventsNetIncomeLoss>
      <GrossSalesOfInventory>0</GrossSalesOfInventory>
      <CostOfGoodsSold>0</CostOfGoodsSold>
      <GroProfitLossSalesOfInventory>0</GroProfitLossSalesOfInventory>
      <OtherRevenueTotal>0</OtherRevenueTotal>
      <TotalRevenue>183588</TotalRevenue>
      <GrantsAndSimilarAmountsPaid>0</GrantsAndSimilarAmountsPaid>
      <BenefitsPaidToOrForMembers>0</BenefitsPaidToOrForMembers>
      <SalariesOtherCompEmplBenefits>0</SalariesOtherCompEmplBenefits>
      <FeesAndOthPymtToIndContractors>0</FeesAndOthPymtToIndContractors>
      <OccupancyRentUtilitiesAndMaint>0</OccupancyRentUtilitiesAndMaint>
      <PrintingPublicationsPostage>9927</PrintingPublicationsPostage>
      <OtherExpensesTotal>123303</OtherExpensesTotal>
      <TotalExpenses>133230</TotalExpenses>
      <ExcessOrDeficitForYear>50358</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>173482</NetAssetsOrFundBalancesBOY>
      <OtherChangesInNetAssets>0</OtherChangesInNetAssets>
      <NetAssetsOrFundBalancesEOY>223840</NetAssetsOrFundBalancesEOY>
      <CashSavingsAndInvestments>
        <BOY>173482</BOY>
        <EOY>223840</EOY>
      </CashSavingsAndInvestments>
      <LandAndBuildings>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </LandAndBuildings>
      <OtherAssetsTotal>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>173482</BOY>
        <EOY>223840</EOY>
      </TotalAssets>
      <SumOfTotalLiabilities>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </SumOfTotalLiabilities>
      <NetAssetsOrFundBalances>
        <BOY>173482</BOY>
        <EOY>223840</EOY>
      </NetAssetsOrFundBalances>
      <PrimaryExemptPurpose>TO PROVIDE EDUCATIONAL, HEALTH &amp; DENTAL CARE ASSISTANCE, AND SOCIAL SERVICES TO UNDERPRIVILEGED PEOPLE IN VIETNAM.</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>PROVIDE EDUCATIONAL ASSISTANCE TO UNDERPRIVILEGED PEOPLE IN VIETNAM</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>0</GrantsAndAllocations>
        <ProgramServiceExpenses>17055</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>PROVIDE HEALTH &amp; DENTAL CARE ASSISTANCE TO UNDERPRIVILEGED PEOPLE IN VIETNAM. MEDICAL MISSIONS TO HAITI FOR EARTH QUAKE VICTIMS.</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>0</GrantsAndAllocations>
        <ProgramServiceExpenses>71648</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>PROVIDE SOCIAL SERVICES OF FLOOD RELIEF, HOME BUILDING, SANDALS FOR LEPERS TO UNDERPRIVILEGED PEOPLE IN VIETNAM.</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>0</GrantsAndAllocations>
        <ProgramServiceExpenses>29387</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>118090</TotalProgramServiceExpenses>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Chuong Nguyen</PersonName>
        <AddressUS>
          <AddressLine1>PO BOX 349</AddressLine1>
          <City>MARLBORO</City>
          <State>NJ</State>
          <ZIPCode>077460349</ZIPCode>
        </AddressUS>
        <Title>Chairman</Title>
        <AvgHoursPerWkDevotedToPosition>5</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Ton Ngo</PersonName>
        <AddressUS>
          <AddressLine1>PO BOX 349</AddressLine1>
          <City>MARLBORO</City>
          <State>NJ</State>
          <ZIPCode>077460349</ZIPCode>
        </AddressUS>
        <Title>Board member</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Don Nguyen</PersonName>
        <AddressUS>
          <AddressLine1>PO BOX 349</AddressLine1>
          <City>MARLBORO</City>
          <State>NJ</State>
          <ZIPCode>077460349</ZIPCode>
        </AddressUS>
        <Title>Board nenber</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Manh Nguyen</PersonName>
        <AddressUS>
          <AddressLine1>PO BOX 349</AddressLine1>
          <City>MARLBORO</City>
          <State>NJ</State>
          <ZIPCode>077460349</ZIPCode>
        </AddressUS>
        <Title>Board member</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Quynh Nguyen</PersonName>
        <AddressUS>
          <AddressLine1>PO BOX 349</AddressLine1>
          <City>MARLBORO</City>
          <State>NJ</State>
          <ZIPCode>077460349</ZIPCode>
        </AddressUS>
        <Title>Board member</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Thao Nguyen</PersonName>
        <AddressUS>
          <AddressLine1>PO BOX 349</AddressLine1>
          <City>MARLBORO</City>
          <State>NJ</State>
          <ZIPCode>077460349</ZIPCode>
        </AddressUS>
        <Title>Vice Chairperson</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Loan Vo</PersonName>
        <AddressUS>
          <AddressLine1>PO BOX 349</AddressLine1>
          <City>MARLBORO</City>
          <State>NJ</State>
          <ZIPCode>077460349</ZIPCode>
        </AddressUS>
        <Title>Secretary</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Lam Dinh</PersonName>
        <AddressUS>
          <AddressLine1>PO BOX 349</AddressLine1>
          <City>MARLBORO</City>
          <State>NJ</State>
          <ZIPCode>077460349</ZIPCode>
        </AddressUS>
        <Title>Treasurer</Title>
        <AvgHoursPerWkDevotedToPosition>1</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <ActivitiesNotPreviouslyRpt>0</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>0</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>0</OrganizationHadUBI>
      <OrganizationDissolvedEtc>0</OrganizationDissolvedEtc>
      <DirectIndirectPoliticalExpend>0</DirectIndirectPoliticalExpend>
      <DidOrgFileForm1120POLThisYear>0</DidOrgFileForm1120POLThisYear>
      <MadeLoansToFromOfficers>0</MadeLoansToFromOfficers>
      <TaxImposedUnderIRC4911>0</TaxImposedUnderIRC4911>
      <TaxImposedUnderIRC4912>0</TaxImposedUnderIRC4912>
      <TaxImposedUnderIRC4955>0</TaxImposedUnderIRC4955>
      <EngagedInExcessBenefitTrans>0</EngagedInExcessBenefitTrans>
      <AmountOfTaxImposedOnOrgMgr>0</AmountOfTaxImposedOnOrgMgr>
      <AmountOfTaxReimbursedByOrg>0</AmountOfTaxReimbursedByOrg>
      <ProhibitedTaxShelterTrans>0</ProhibitedTaxShelterTrans>
      <StatesWhereCopyOfReturnIsFiled>NJ</StatesWhereCopyOfReturnIsFiled>
      <TheBooksAreInCareOf>
        <NamePerson>Lam Dinh</NamePerson>
        <AddressUS>
          <AddressLine1>PO Box 349</AddressLine1>
          <City>Marlboro</City>
          <State>NJ</State>
          <ZIPCode>07746</ZIPCode>
        </AddressUS>
        <TelephoneNumber>7329724581</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>0</ForeignFinancialAccount>
      <ForeignOffice>0</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>0</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>0</DoesOrgHaveHospital>
      <TanningServicesProvided>0</TanningServicesProvided>
      <RelatedOrgControlledEntity>0</RelatedOrgControlledEntity>
      <EngagePoliticalCmpgnActivities>0</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>0</EngageInLobbyingActivities>
      <OperatingSchool>0</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>0</TrnsfrsExemptNonCharRelatedOrg>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
      <FiledScheduleA>1</FiledScheduleA>
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      <PubliclySupportedOrg509a2>X</PubliclySupportedOrg509a2>
      <GiftsGrantsContribReceived509>
        <CurrentTaxYearMinus1Year>96000</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>175527</CurrentTaxYear>
        <Total>271527</Total>
      </GiftsGrantsContribReceived509>
      <GrossReceiptsFromAdmissions>
        <CurrentTaxYear>14835</CurrentTaxYear>
        <Total>14835</Total>
      </GrossReceiptsFromAdmissions>
      <Total509>
        <CurrentTaxYearMinus4Years>0</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>0</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>0</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>96000</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>190362</CurrentTaxYear>
        <Total>286362</Total>
      </Total509>
      <PublicSupportTotal509>286362</PublicSupportTotal509>
      <GrossInvestmentIncome509>
        <CurrentTaxYear>4249</CurrentTaxYear>
        <Total>4249</Total>
      </GrossInvestmentIncome509>
      <InvestmentIncomeAndUBTI>
        <CurrentTaxYearMinus4Years>0</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>0</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>0</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>0</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>4249</CurrentTaxYear>
        <Total>4249</Total>
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        <CurrentTaxYearMinus3Years>0</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>0</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>96000</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>194611</CurrentTaxYear>
        <Total>290611</Total>
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      <PublicSupportPercentage509>0.98538</PublicSupportPercentage509>
      <PriorYearSupportPercentage>1</PriorYearSupportPercentage>
      <InvestmentIncomePercentage>0.01462</InvestmentIncomePercentage>
      <PriorYrInvestIncomePercentage>0</PriorYrInvestIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
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    <IRS990ScheduleB documentId="R000003" softwareId="10000077" softwareVersion="v1.00">
      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
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        <AggregateContributions>RESTRICTED</AggregateContributions>
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      <GeneralExplanation>
        <Identifier>F99Z_P01_S00_L16</Identifier>
        <ReturnReference>Form 990-EZ, Part I, Line 16</ReturnReference>
        <Explanation>Internet services fee $306; Phone $1003; Office supplies $283; NJ charity filing fee $60; NJ registration fee $25; Travel expenses $1963; Bank fee $133; Salary for in country staff $1440; Education programs $17,055; Health programs $71,648; Social programs 29,387; Total $123,303</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
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