﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2009v1.7">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2011-07-15T11:11:39-05:00</Timestamp>
    <TaxPeriodEndDate>2010-08-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>GERSHON BIEGELEISEN &amp; CO CPA</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>111 MADISON AVE</AddressLine1>
        <City>LAKEWOOD</City>
        <State>NJ</State>
        <ZIPCode>08701</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2009-09-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>223154104</EIN>
      <Name>
        <BusinessNameLine1>AMERICAN FRIENDS OF YESHIVA ALIYOIS</BusinessNameLine1>
      </Name>
      <NameControl>AMER</NameControl>
      <Phone>7328866311</Phone>
      <USAddress>
        <AddressLine1>111 MADISON AVENUE</AddressLine1>
        <City>LAKEWOOD</City>
        <State>NJ</State>
        <ZIPCode>08701</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>ROBERT FURMAN</Name>
      <Title>OFFICER</Title>
      <Phone>7328866311</Phone>
      <DateSigned>2011-01-15</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>GERSHON BIEGELEISEN</Name>
      <Phone>7328866311</Phone>
      <DatePrepared>2011-07-12</DatePrepared>
      <SelfEmployed>X</SelfEmployed>
    </Preparer>
    <TaxYear>2009</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="4">
    <IRS990EZ documentId="RetDoc5">
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <WebSite>N/A</WebSite>
      <Organization501c typeOf501cOrganization="3" referenceDocumentId="RetDoc4">X</Organization501c>
      <GrossReceipts>154618</GrossReceipts>
      <ContributionsGiftsGrantsEtc>154618</ContributionsGiftsGrantsEtc>
      <TotalRevenue>154618</TotalRevenue>
      <GrantsAndSimilarAmountsPaid>147980</GrantsAndSimilarAmountsPaid>
      <FeesAndOthPymtToIndContractors>900</FeesAndOthPymtToIndContractors>
      <OtherExpensesTotal referenceDocumentId="RetDoc3">581</OtherExpensesTotal>
      <TotalExpenses>149461</TotalExpenses>
      <ExcessOrDeficitForYear>5157</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>31</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>5188</NetAssetsOrFundBalancesEOY>
      <CashSavingsAndInvestments>
        <BOY>31</BOY>
        <EOY>5188</EOY>
      </CashSavingsAndInvestments>
      <TotalAssets>
        <BOY>31</BOY>
        <EOY>5188</EOY>
      </TotalAssets>
      <NetAssetsOrFundBalances>
        <BOY>31</BOY>
        <EOY>5188</EOY>
      </NetAssetsOrFundBalances>
      <PrimaryExemptPurpose>TO PROMOTE HIGHER JEWISH EDUCATION.</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>PROMOTES EDUCATION BY RAISING FUNDS FOR DISTRIBUTION TO SCHOOLS OF HIGHER EDUCATION AND TALMUDIC RESEARCH LOCATED IN THE U.S. AND ABROAD.</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>147980</GrantsAndAllocations>
        <ProgramServiceExpenses>147980</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>147980</TotalProgramServiceExpenses>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc2">ROBERT FURMAN</PersonName>
        <AddressUS>
          <AddressLine1>1143 OCEAN PARKWAY</AddressLine1>
          <AddressLine2>1143 OCEAN PARKWAY</AddressLine2>
          <City>BROOKLYN</City>
          <State>NY</State>
          <ZIPCode>11230</ZIPCode>
        </AddressUS>
        <Title>OFFICER</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc2">DAVID ROSENBAUM</PersonName>
        <AddressUS>
          <AddressLine1>619 SIXTH STREET</AddressLine1>
          <AddressLine2>619 SIXTH STREET</AddressLine2>
          <City>LAKEWOOD</City>
          <State>NJ</State>
          <ZIPCode>08701</ZIPCode>
        </AddressUS>
        <Title>OFFICER</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc2">YECHEZKEL HALPERN</PersonName>
        <AddressUS>
          <AddressLine1>29 EIGHTH STREET</AddressLine1>
          <AddressLine2>29 EIGHTH STREET</AddressLine2>
          <City>LAKEWOOD</City>
          <State>NJ</State>
          <ZIPCode>08701</ZIPCode>
        </AddressUS>
        <Title>SECRETARY</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <ActivitiesNotPreviouslyRpt>false</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>false</OrganizationHadUBI>
      <OrganizationDissolvedEtc>false</OrganizationDissolvedEtc>
      <DidOrgFileForm1120POLThisYear>false</DidOrgFileForm1120POLThisYear>
      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
      <EngagedInExcessBenefitTrans>false</EngagedInExcessBenefitTrans>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TheBooksAreInCareOf>
        <NamePerson>ORGANIZATION</NamePerson>
        <AddressUS>
          <AddressLine1>111 MADISON AVENUE</AddressLine1>
          <City>LAKEWOOD</City>
          <State>NJ</State>
          <ZIPCode>08701</ZIPCode>
        </AddressUS>
        <TelephoneNumber>7328866311</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>false</EngageInLobbyingActivities>
      <OperatingSchool>false</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>false</TrnsfrsExemptNonCharRelatedOrg>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc4">
      <PubliclySupportedOrg170b1Avi>X</PubliclySupportedOrg170b1Avi>
      <GiftsGrantsContribReceived170>
        <CurrentTaxYearMinus4Years>123847</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>150638</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>245257</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>105053</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>154618</CurrentTaxYear>
        <Total>779413</Total>
      </GiftsGrantsContribReceived170>
      <Total170>
        <CurrentTaxYearMinus4Years>123847</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>150638</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>245257</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>105053</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>154618</CurrentTaxYear>
        <Total>779413</Total>
      </Total170>
      <AmountsSubstContributorsTotal>403460</AmountsSubstContributorsTotal>
      <PublicSupportTotal170>375953</PublicSupportTotal170>
      <TotalSupport>779413</TotalSupport>
      <PublicSupportPertcentage170>0.48240</PublicSupportPertcentage170>
      <PublicSupportPertcentPriorYear>0.62940</PublicSupportPertcentPriorYear>
      <ThirtyThreePercntTestsCY170>X</ThirtyThreePercntTestsCY170>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <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>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
    <CompensationExplanation documentId="RetDoc2">
      <Compensation>
        <PersonName>ROBERT FURMAN</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>DAVID ROSENBAUM</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>YECHEZKEL HALPERN</PersonName>
      </Compensation>
    </CompensationExplanation>
  </ReturnData>
</Return>