﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2010v3.4">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2011-08-11T12:19:51-05:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>ROWLAND JOHNSON &amp; COMPANY PA</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>2 READS WAY SUITE 100</AddressLine1>
        <City>NEW CASTLE</City>
        <State>DE</State>
        <ZIPCode>19720</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990PF</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>516502415</EIN>
      <Name>
        <BusinessNameLine1>SONECHA FOUNDATION</BusinessNameLine1>
      </Name>
      <NameControl>SONE</NameControl>
      <Phone>3022540100</Phone>
      <USAddress>
        <AddressLine1>220 CONTINENTAL DRIVE NO 410</AddressLine1>
        <City>NEWARK</City>
        <State>DE</State>
        <ZIPCode>19713</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>JAY SONECHA</Name>
      <Title>PRESIDENT</Title>
      <Phone>3022540100</Phone>
      <DateSigned>2011-08-10</DateSigned>
      <AuthorizeThirdParty>1</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>R JEFFREY JOHNSON</Name>
      <Phone>3023240780</Phone>
      <DatePrepared>2011-08-10</DatePrepared>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="1">
    <IRS990PF documentId="RetDoc1235000001">
      <ExemptPF>X</ExemptPF>
      <FMVAssetsEOY>508628</FMVAssetsEOY>
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <AnalysisOfRevenueAndExpenses>
        <NotRequiredToAttachScheduleB>X</NotRequiredToAttachScheduleB>
        <InterestOnSavingsRevAndExpnss>721</InterestOnSavingsRevAndExpnss>
        <InterestOnSavingsNetInvstIncm>721</InterestOnSavingsNetInvstIncm>
        <CapitalGainNetIncmNetInvstIncm>0</CapitalGainNetIncmNetInvstIncm>
        <TotalRevenueAndExpenses>721</TotalRevenueAndExpenses>
        <TotalNetInvestmentIncome>721</TotalNetInvestmentIncome>
        <CompOfcrDirTrstRevAndExpnss>0</CompOfcrDirTrstRevAndExpnss>
        <CompOfcrDirTrstNetInvstIncm>0</CompOfcrDirTrstNetInvstIncm>
        <CompOfcrDirTrstDsbrsChrtblPrps>0</CompOfcrDirTrstDsbrsChrtblPrps>
        <TotOprExpensesRevAndExpnss>0</TotOprExpensesRevAndExpnss>
        <TotOprExpensesNetInvstIncm>0</TotOprExpensesNetInvstIncm>
        <TotOprExpensesDsbrsChrtblPrps>0</TotOprExpensesDsbrsChrtblPrps>
        <ContriGiftsPaidRevAndExpnss>9250</ContriGiftsPaidRevAndExpnss>
        <ContriGiftsPaidDsbrsChrtblPrps>9250</ContriGiftsPaidDsbrsChrtblPrps>
        <TotalExpensesRevAndExpnss>9250</TotalExpensesRevAndExpnss>
        <TotalExpensesNetInvstIncm>0</TotalExpensesNetInvstIncm>
        <TotalExpensesDsbrsChrtblPrps>9250</TotalExpensesDsbrsChrtblPrps>
        <ExcessOfRevenueOverExpenses>-8529</ExcessOfRevenueOverExpenses>
        <NetInvestmentIncome>721</NetInvestmentIncome>
      </AnalysisOfRevenueAndExpenses>
      <BalanceSheets>
        <SavingsAndTempCashInvstBOY>517157</SavingsAndTempCashInvstBOY>
        <SavingsAndTempCashInvstEOY>508628</SavingsAndTempCashInvstEOY>
        <SavingsAndTempCashInvstEOYFMV>508628</SavingsAndTempCashInvstEOYFMV>
        <TotalAssetsBOY>517157</TotalAssetsBOY>
        <TotalAssetsEOY>508628</TotalAssetsEOY>
        <TotalAssetsEOYFMV>508628</TotalAssetsEOYFMV>
        <TotalLiabilitiesBOY>0</TotalLiabilitiesBOY>
        <TotalLiabilitiesEOY>0</TotalLiabilitiesEOY>
        <OrgThatDoNotFollowSFAS117>X</OrgThatDoNotFollowSFAS117>
        <CapitalStockBOY>0</CapitalStockBOY>
        <CapitalStockEOY>0</CapitalStockEOY>
        <PaidInOrCapitalSurplusBOY>0</PaidInOrCapitalSurplusBOY>
        <PaidInOrCapitalSurplusEOY>0</PaidInOrCapitalSurplusEOY>
        <RetainedEarningsBOY>517157</RetainedEarningsBOY>
        <RetainedEarningsEOY>508628</RetainedEarningsEOY>
        <TotalNetAssetsBOY>517157</TotalNetAssetsBOY>
        <TotalNetAssetsEOY>508628</TotalNetAssetsEOY>
        <TotalLiabilitiesNetAssetsBOY>517157</TotalLiabilitiesNetAssetsBOY>
        <TotalLiabilitiesNetAssetsEOY>508628</TotalLiabilitiesNetAssetsEOY>
      </BalanceSheets>
      <ChangesInNetAssetsFundBalances>
        <TotalNetAssetsFundBalancesBOY>517157</TotalNetAssetsFundBalancesBOY>
        <ExcessOfRevenueOverExpenses>-8529</ExcessOfRevenueOverExpenses>
        <OtherIncreases>0</OtherIncreases>
        <Subtotal>508628</Subtotal>
        <OtherDecreases>0</OtherDecreases>
        <TotalNetAssetsFundBalancesEOY>508628</TotalNetAssetsFundBalancesEOY>
      </ChangesInNetAssetsFundBalances>
      <QlfyUndSect4940eForReducedTax>
        <LiableFor4942Tax>0</LiableFor4942Tax>
        <QualifyingDistributionsYear1>2250</QualifyingDistributionsYear1>
        <NoncharitableAssetsYear1>510523</NoncharitableAssetsYear1>
        <DistributionRatioYear1>0.004407</DistributionRatioYear1>
        <QualifyingDistributionsYear2>25750</QualifyingDistributionsYear2>
        <NoncharitableAssetsYear2>529000</NoncharitableAssetsYear2>
        <DistributionRatioYear2>0.048677</DistributionRatioYear2>
        <QualifyingDistributionsYear3>34750</QualifyingDistributionsYear3>
        <NoncharitableAssetsYear3>531205</NoncharitableAssetsYear3>
        <DistributionRatioYear3>0.065417</DistributionRatioYear3>
        <QualifyingDistributionsYear4>28275</QualifyingDistributionsYear4>
        <NoncharitableAssetsYear4>546092</NoncharitableAssetsYear4>
        <DistributionRatioYear4>0.051777</DistributionRatioYear4>
        <QualifyingDistributionsYear5>15000</QualifyingDistributionsYear5>
        <NoncharitableAssetsYear5>542854</NoncharitableAssetsYear5>
        <DistributionRatioYear5>0.027632</DistributionRatioYear5>
        <TotalDistributionRatio>0.197910</TotalDistributionRatio>
        <AverageDistributionRatio>0.039582</AverageDistributionRatio>
        <NetNoncharitableAssets>503731</NetNoncharitableAssets>
        <AdjustedNoncharitableAssets>19939</AdjustedNoncharitableAssets>
        <OnePercentNetInvestmentIncome>7</OnePercentNetInvestmentIncome>
        <AdjNonchrtblAssetsAndOnePct>19946</AdjNonchrtblAssetsAndOnePct>
        <QualifyingDistributions>9250</QualifyingDistributions>
      </QlfyUndSect4940eForReducedTax>
      <ExciseTaxBasedOnInvestmentIncm>
        <InvestmentIncomeExciseTax>14</InvestmentIncomeExciseTax>
        <TaxUnderSection511>0</TaxUnderSection511>
        <Subtotal>14</Subtotal>
        <SubtitleATax>0</SubtitleATax>
        <TaxBasedOnInvestmentIncome>14</TaxBasedOnInvestmentIncome>
        <TaxPaidWithExtension>14</TaxPaidWithExtension>
        <TotalCreditsAndPayments>14</TotalCreditsAndPayments>
        <TaxDue>0</TaxDue>
      </ExciseTaxBasedOnInvestmentIncm>
      <StatementsRegardingActivities>
        <LegislativePoliticalActivities>0</LegislativePoliticalActivities>
        <MoreThan100Spent>0</MoreThan100Spent>
        <Form1120POLFiled>0</Form1120POLFiled>
        <Sect4955TaxOnOrganization>0</Sect4955TaxOnOrganization>
        <Sect4955TaxOnManagers>0</Sect4955TaxOnManagers>
        <ReimbursementOfTax>0</ReimbursementOfTax>
        <ActivitiesNotPrevReported>0</ActivitiesNotPrevReported>
        <ChangesToArticlesOrBylaws>0</ChangesToArticlesOrBylaws>
        <UnrelatedBusIncomeOver1000>0</UnrelatedBusIncomeOver1000>
        <TerminationEtc>0</TerminationEtc>
        <RequirementsOfSect508e>1</RequirementsOfSect508e>
        <AtLeast5000InAssets>1</AtLeast5000InAssets>
        <StatesFiledWith>DE</StatesFiledWith>
        <Form990PFFiledWithAG>1</Form990PFFiledWithAG>
        <PrivateOperatingFoundation>0</PrivateOperatingFoundation>
        <NewSubstantialContributors>0</NewSubstantialContributors>
        <InterestInControlledEntity>0</InterestInControlledEntity>
        <ApplicableInsuranceContract>0</ApplicableInsuranceContract>
        <ComplyWithPublicInspectionRqr>1</ComplyWithPublicInspectionRqr>
        <WebsiteAddress>N/A</WebsiteAddress>
        <BooksInCareOfPersonName>JAY SONECHA</BooksInCareOfPersonName>
        <BooksInCareOfPhoneNumber>3022540100</BooksInCareOfPhoneNumber>
        <BooksInCareOfUSAddress>
          <AddressLine1>220 CONTINENTAL DRIVE SUITE 410</AddressLine1>
          <City>NEWARK</City>
          <State>DE</State>
          <ZIPCode>19713</ZIPCode>
        </BooksInCareOfUSAddress>
        <ForeignBank>0</ForeignBank>
      </StatementsRegardingActivities>
      <StatementsRegardingActy4720>
        <SaleOrExchangeWithDsqflyPerson>0</SaleOrExchangeWithDsqflyPerson>
        <BorrowOrLendWithDsqflyPerson>0</BorrowOrLendWithDsqflyPerson>
        <FurnishedGoodsWithDsqflyPerson>0</FurnishedGoodsWithDsqflyPerson>
        <PayCompensationToDsqflyPerson>0</PayCompensationToDsqflyPerson>
        <TransferAssetsToDsqflyPerson>0</TransferAssetsToDsqflyPerson>
        <PaymentToGovernmentOffical>0</PaymentToGovernmentOffical>
        <UncorrectedPriorActs>0</UncorrectedPriorActs>
        <UndistributedIncomePriorYears>0</UndistributedIncomePriorYears>
        <BusinessHoldings>0</BusinessHoldings>
        <JeopardyInvestments>0</JeopardyInvestments>
        <UncorrectedJeopardyInvestments>0</UncorrectedJeopardyInvestments>
        <InfluenceLegislation>0</InfluenceLegislation>
        <InfluenceElection>0</InfluenceElection>
        <GrantsToIndividuals>0</GrantsToIndividuals>
        <GrantsToOrganizations>0</GrantsToOrganizations>
        <NoncharitablePurpose>0</NoncharitablePurpose>
        <RcvFundsToPayPrsnlBnftContract>0</RcvFundsToPayPrsnlBnftContract>
        <PayPremiumsPrsnlBnftContract>0</PayPremiumsPrsnlBnftContract>
        <ProhibitedTaxShelterTransactn>0</ProhibitedTaxShelterTransactn>
      </StatementsRegardingActy4720>
      <OfcrDirTrusteesKeyEmployeeInfo>
        <OfcrDirTrusteesOrKeyEmployee>
          <PersonName>JAY SONECHA</PersonName>
          <USAddress>
            <AddressLine1>220 CONTINENTAL DRIVE SUITE 410</AddressLine1>
            <City>NEWARK</City>
            <State>DE</State>
            <ZIPCode>19713</ZIPCode>
          </USAddress>
          <Title>TRUSTEE</Title>
          <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
          <Compensation>0</Compensation>
          <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
          <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
        </OfcrDirTrusteesOrKeyEmployee>
        <OfcrDirTrusteesOrKeyEmployee>
          <PersonName>KASHMIRA SONECHA</PersonName>
          <USAddress>
            <AddressLine1>220 CONTINENTAL DRIVE SUITE 410</AddressLine1>
            <City>NEWARK</City>
            <State>DE</State>
            <ZIPCode>19713</ZIPCode>
          </USAddress>
          <Title>TRUSTEE</Title>
          <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
          <Compensation>0</Compensation>
          <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
          <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
        </OfcrDirTrusteesOrKeyEmployee>
        <CompOfHighestPaidEmplNONE>NONE</CompOfHighestPaidEmplNONE>
        <TotNumberOfOthEmplPaidOver50k>0</TotNumberOfOthEmplPaidOver50k>
        <CompOfHghstPaidCntrctNONE>NONE</CompOfHghstPaidCntrctNONE>
        <TotNumberOfCntrctPaidOver50k>0</TotNumberOfCntrctPaidOver50k>
      </OfcrDirTrusteesKeyEmployeeInfo>
      <SumOfProgramRelatedInvestments>
        <Total>0</Total>
      </SumOfProgramRelatedInvestments>
      <MinimumInvestmentReturn>
        <AvgMonthlyFMVOfSecurities>0</AvgMonthlyFMVOfSecurities>
        <AvgMonthlyCashBalances>511402</AvgMonthlyCashBalances>
        <FMVAllOtherNoncharitableAssets>0</FMVAllOtherNoncharitableAssets>
        <TotalFMVOfUnusedAssets>511402</TotalFMVOfUnusedAssets>
        <ReductionClaimed>0</ReductionClaimed>
        <AcquisitionIndebtedness>0</AcquisitionIndebtedness>
        <AdjTotalFMVOfUnusedAssets>511402</AdjTotalFMVOfUnusedAssets>
        <CashDeemedCharitable>7671</CashDeemedCharitable>
        <NetNoncharitableAssets>503731</NetNoncharitableAssets>
        <MinimumInvestmentReturn>25187</MinimumInvestmentReturn>
      </MinimumInvestmentReturn>
      <DistributableAmount>
        <MinimumInvestmentReturn>25187</MinimumInvestmentReturn>
        <TaxBasedOnInvestmentIncome>14</TaxBasedOnInvestmentIncome>
        <TotalTax>14</TotalTax>
        <DistributableAmountBeforeAdj>25173</DistributableAmountBeforeAdj>
        <RecoveriesQlfyDistributions>0</RecoveriesQlfyDistributions>
        <DistributableAmountBeforeDed>25173</DistributableAmountBeforeDed>
        <DeductionFrDistributableAmount>0</DeductionFrDistributableAmount>
        <DistributableAmountAsAdjusted>25173</DistributableAmountAsAdjusted>
      </DistributableAmount>
      <QualifyingDistributions>
        <ExpensesAndContributions>9250</ExpensesAndContributions>
        <ProgramRelatedInvestmentsTotal>0</ProgramRelatedInvestmentsTotal>
        <QualifyingDistributions>9250</QualifyingDistributions>
        <OnePctSect4940eOrgNetInvstIncm>0</OnePctSect4940eOrgNetInvstIncm>
        <AdjQualifyingDistributions>9250</AdjQualifyingDistributions>
      </QualifyingDistributions>
      <UndistributedIncome>
        <DistributableAmountAsAdjusted>25173</DistributableAmountAsAdjusted>
        <UndistributedIncomePriorYear>3827</UndistributedIncomePriorYear>
        <TotalForPriorYears>0</TotalForPriorYears>
        <TotalExcessDistriCarryover>0</TotalExcessDistriCarryover>
        <QualifyingDistributions>9250</QualifyingDistributions>
        <AppliedToYear1>3827</AppliedToYear1>
        <AppliedToPriorYears>0</AppliedToPriorYears>
        <TreatedAsDistriFromCorpus>0</TreatedAsDistriFromCorpus>
        <AppliedToCurrentYear>5423</AppliedToCurrentYear>
        <RemainingDistriFromCorpus>0</RemainingDistriFromCorpus>
        <ExcessDistriCyovAppCYCorpus>0</ExcessDistriCyovAppCYCorpus>
        <ExcessDistriCyovAppliedCY>0</ExcessDistriCyovAppliedCY>
        <TotalCorpus>0</TotalCorpus>
        <PriorYearUndistributedIncome>0</PriorYearUndistributedIncome>
        <PriorYearDeficiencyOrTax>0</PriorYearDeficiencyOrTax>
        <TaxableAmount1>0</TaxableAmount1>
        <TaxableAmount2>0</TaxableAmount2>
        <UndistributedIncomeCY>19750</UndistributedIncomeCY>
        <DistriFromCorpus170b1EOr4942g3>0</DistriFromCorpus170b1EOr4942g3>
        <ExcessDistriCyovFromYear5>0</ExcessDistriCyovFromYear5>
        <ExcessDistriCyovToNextYear>0</ExcessDistriCyovToNextYear>
      </UndistributedIncome>
      <SupplementaryInformation>
        <ContributingManager>JAY SONECHA</ContributingManager>
        <OnlyContributesToPreselected>X</OnlyContributesToPreselected>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>AMERICAN RED CROSS OF DELMARVA PENISULA</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>100 WEST 10TH STREET</AddressLine1>
            <City>WILMINGTON</City>
            <State>DE</State>
            <ZIPCode>19801</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>UNRELATED</RecipientRelationship>
          <RecipientFoundationStatus>PUBLIC CHARITY</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>GENERAL</PurposeOfGrantOrContribution>
          <Amount>5000</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>SHARE AND CARE FOUNDATION</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>676 WINTERS AVENUE</AddressLine1>
            <City>PARAMUS</City>
            <State>NJ</State>
            <ZIPCode>07652</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>UNRELATED</RecipientRelationship>
          <RecipientFoundationStatus>PUBLIC CHARITY</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>GENERAL</PurposeOfGrantOrContribution>
          <Amount>500</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>EKAL VIDYALAYA FOUNDATION</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>3908 WESTHOLLOW PARKWAY</AddressLine1>
            <City>HOUSTON</City>
            <State>TX</State>
            <ZIPCode>77082</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>UNRELATED</RecipientRelationship>
          <RecipientFoundationStatus>PUBLIC CHARITY</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>GENERAL</PurposeOfGrantOrContribution>
          <Amount>3650</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>NJN PUBLIC TELEVISION AND RADIO</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>25 S STOCKTON ST</AddressLine1>
            <City>TRENTO</City>
            <State>NJ</State>
            <ZIPCode>08608</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>UNRELATED</RecipientRelationship>
          <RecipientFoundationStatus>PUBLIC CHARITY</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>GENERAL</PurposeOfGrantOrContribution>
          <Amount>100</Amount>
        </GrantOrContriPaidDuringYear>
        <TotGrantOrContriPaidDuringYear>9250</TotGrantOrContriPaidDuringYear>
        <TotGrantOrContriApprovedFuture>0</TotGrantOrContriApprovedFuture>
      </SupplementaryInformation>
      <AnalysisIncomeProducingActy>
        <IntOnSavingsAndTempCashInvst>
          <ExclusionCode>14</ExclusionCode>
          <ExclusionAmount>721</ExclusionAmount>
        </IntOnSavingsAndTempCashInvst>
        <SubtotalsPartXVIA>
          <UnrelatedBusinessIncomeAmount>0</UnrelatedBusinessIncomeAmount>
          <ExclusionAmount>721</ExclusionAmount>
          <RelatedOrExemptFunctionIncome>0</RelatedOrExemptFunctionIncome>
        </SubtotalsPartXVIA>
        <TotalPartXVIA>721</TotalPartXVIA>
      </AnalysisIncomeProducingActy>
      <TrnsfrTrRlnWithNoncharitableEO>
        <TrnsfrOfCashToNoncharitableEO>0</TrnsfrOfCashToNoncharitableEO>
        <TrnsfrOthAssetsNoncharitableEO>0</TrnsfrOthAssetsNoncharitableEO>
        <SalesOrExchangesOfAssets>0</SalesOrExchangesOfAssets>
        <PurchaseAssetsNoncharitableEO>0</PurchaseAssetsNoncharitableEO>
        <RentalOfFacilitiesEtc>0</RentalOfFacilitiesEtc>
        <ReimbursementArrangements>0</ReimbursementArrangements>
        <LoansOrLoanGuarantees>0</LoansOrLoanGuarantees>
        <PerformanceOfServicesEtc>0</PerformanceOfServicesEtc>
        <SharingOfFacilitiesEtc>0</SharingOfFacilitiesEtc>
        <RelationshipsNoncharitableEOs>0</RelationshipsNoncharitableEOs>
      </TrnsfrTrRlnWithNoncharitableEO>
    </IRS990PF>
  </ReturnData>
</Return>