﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2010v3.2">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2011-08-12T14:02:46-05:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>MOSTAFA M AFR PHD CPA PC</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>26300 TELEGRAPH RD FL 2</AddressLine1>
        <City>SOUTHFIELD</City>
        <State>MI</State>
        <ZIPCode>48033</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990PF</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>205845478</EIN>
      <Name>
        <BusinessNameLine1>THE DESAI FOUNDATION</BusinessNameLine1>
      </Name>
      <NameControl>DESA</NameControl>
      <USAddress>
        <AddressLine1>C/O 26300 TELEGRAPH RD - 2ND FLOOR</AddressLine1>
        <City>SOUTHFIELD</City>
        <State>MI</State>
        <ZIPCode>48033</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>SAROJINI H DESAI</Name>
      <Title>PRESIDENT</Title>
      <DateSigned>2011-08-11</DateSigned>
    </Officer>
    <Preparer>
      <DatePrepared>2011-08-11</DatePrepared>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="3">
    <IRS990PF documentId="RetDoc1">
      <ExemptPF>X</ExemptPF>
      <FMVAssetsEOY>384785</FMVAssetsEOY>
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <AnalysisOfRevenueAndExpenses>
        <ContriReceivedRevAndExpnss>143228</ContriReceivedRevAndExpnss>
        <NotRequiredToAttachScheduleB>X</NotRequiredToAttachScheduleB>
        <InterestOnSavingsRevAndExpnss>3711</InterestOnSavingsRevAndExpnss>
        <InterestOnSavingsNetInvstIncm>3711</InterestOnSavingsNetInvstIncm>
        <InterestOnSavingsAdjNetIncm>3711</InterestOnSavingsAdjNetIncm>
        <TotalRevenueAndExpenses>146939</TotalRevenueAndExpenses>
        <TotalNetInvestmentIncome>3711</TotalNetInvestmentIncome>
        <TotalAdjustedNetIncome>3711</TotalAdjustedNetIncome>
        <OtherExpensesRevAndExpnss referenceDocumentId="RetDoc3">68</OtherExpensesRevAndExpnss>
        <TotOprExpensesRevAndExpnss>68</TotOprExpensesRevAndExpnss>
        <TotOprExpensesNetInvstIncm>0</TotOprExpensesNetInvstIncm>
        <TotOprExpensesDsbrsChrtblPrps>0</TotOprExpensesDsbrsChrtblPrps>
        <ContriGiftsPaidRevAndExpnss>31269</ContriGiftsPaidRevAndExpnss>
        <ContriGiftsPaidDsbrsChrtblPrps>31269</ContriGiftsPaidDsbrsChrtblPrps>
        <TotalExpensesRevAndExpnss>31337</TotalExpensesRevAndExpnss>
        <TotalExpensesNetInvstIncm>0</TotalExpensesNetInvstIncm>
        <TotalExpensesDsbrsChrtblPrps>31269</TotalExpensesDsbrsChrtblPrps>
        <ExcessOfRevenueOverExpenses>115602</ExcessOfRevenueOverExpenses>
        <NetInvestmentIncome>3711</NetInvestmentIncome>
        <AdjustedNetIncome>3711</AdjustedNetIncome>
      </AnalysisOfRevenueAndExpenses>
      <BalanceSheets>
        <CashBOY>194181</CashBOY>
        <CashEOY>52092</CashEOY>
        <CashEOYFMV>52094</CashEOYFMV>
        <SavingsAndTempCashInvstBOY>75000</SavingsAndTempCashInvstBOY>
        <SavingsAndTempCashInvstEOY>332691</SavingsAndTempCashInvstEOY>
        <SavingsAndTempCashInvstEOYFMV>332691</SavingsAndTempCashInvstEOYFMV>
        <TotalAssetsBOY>269181</TotalAssetsBOY>
        <TotalAssetsEOY>384783</TotalAssetsEOY>
        <TotalAssetsEOYFMV>384785</TotalAssetsEOYFMV>
        <TotalLiabilitiesEOY>0</TotalLiabilitiesEOY>
        <OrgThatFollowSFAS117>X</OrgThatFollowSFAS117>
        <UnrestrictedBOY>269181</UnrestrictedBOY>
        <UnrestrictedEOY>384783</UnrestrictedEOY>
        <TotalNetAssetsBOY>269181</TotalNetAssetsBOY>
        <TotalNetAssetsEOY>384783</TotalNetAssetsEOY>
        <TotalLiabilitiesNetAssetsBOY>269181</TotalLiabilitiesNetAssetsBOY>
        <TotalLiabilitiesNetAssetsEOY>384783</TotalLiabilitiesNetAssetsEOY>
      </BalanceSheets>
      <ChangesInNetAssetsFundBalances>
        <TotalNetAssetsFundBalancesBOY>269181</TotalNetAssetsFundBalancesBOY>
        <ExcessOfRevenueOverExpenses>115602</ExcessOfRevenueOverExpenses>
        <Subtotal>384783</Subtotal>
        <TotalNetAssetsFundBalancesEOY>384783</TotalNetAssetsFundBalancesEOY>
      </ChangesInNetAssetsFundBalances>
      <QlfyUndSect4940eForReducedTax>
        <LiableFor4942Tax>false</LiableFor4942Tax>
        <QualifyingDistributionsYear1>10370</QualifyingDistributionsYear1>
        <NetNoncharitableAssets>0</NetNoncharitableAssets>
        <OnePercentNetInvestmentIncome>37</OnePercentNetInvestmentIncome>
        <AdjNonchrtblAssetsAndOnePct>37</AdjNonchrtblAssetsAndOnePct>
        <QualifyingDistributions>31269</QualifyingDistributions>
      </QlfyUndSect4940eForReducedTax>
      <ExciseTaxBasedOnInvestmentIncm>
        <DomesticOrgMeetingSect4940e>X</DomesticOrgMeetingSect4940e>
        <InvestmentIncomeExciseTax>37</InvestmentIncomeExciseTax>
        <Subtotal>37</Subtotal>
        <TaxBasedOnInvestmentIncome>37</TaxBasedOnInvestmentIncome>
        <TaxDue>37</TaxDue>
        <AmountCreditedToNextYear>0</AmountCreditedToNextYear>
      </ExciseTaxBasedOnInvestmentIncm>
      <StatementsRegardingActivities>
        <LegislativePoliticalActivities>false</LegislativePoliticalActivities>
        <MoreThan100Spent>false</MoreThan100Spent>
        <Form1120POLFiled>false</Form1120POLFiled>
        <ActivitiesNotPrevReported>false</ActivitiesNotPrevReported>
        <ChangesToArticlesOrBylaws>false</ChangesToArticlesOrBylaws>
        <UnrelatedBusIncomeOver1000>false</UnrelatedBusIncomeOver1000>
        <TerminationEtc>false</TerminationEtc>
        <PrivateOperatingFoundation>false</PrivateOperatingFoundation>
        <NewSubstantialContributors>false</NewSubstantialContributors>
        <InterestInControlledEntity>false</InterestInControlledEntity>
        <ApplicableInsuranceContract>false</ApplicableInsuranceContract>
        <ComplyWithPublicInspectionRqr>true</ComplyWithPublicInspectionRqr>
        <WebsiteAddress>N/A</WebsiteAddress>
      </StatementsRegardingActivities>
      <StatementsRegardingActy4720>
        <SaleOrExchangeWithDsqflyPerson>false</SaleOrExchangeWithDsqflyPerson>
        <BorrowOrLendWithDsqflyPerson>false</BorrowOrLendWithDsqflyPerson>
        <FurnishedGoodsWithDsqflyPerson>false</FurnishedGoodsWithDsqflyPerson>
        <PayCompensationToDsqflyPerson>false</PayCompensationToDsqflyPerson>
        <TransferAssetsToDsqflyPerson>false</TransferAssetsToDsqflyPerson>
        <PaymentToGovernmentOffical>false</PaymentToGovernmentOffical>
        <UndistributedIncomePriorYears>false</UndistributedIncomePriorYears>
        <BusinessHoldings>false</BusinessHoldings>
        <JeopardyInvestments>false</JeopardyInvestments>
        <UncorrectedJeopardyInvestments>false</UncorrectedJeopardyInvestments>
        <InfluenceLegislation>false</InfluenceLegislation>
        <InfluenceElection>false</InfluenceElection>
        <GrantsToIndividuals>false</GrantsToIndividuals>
        <GrantsToOrganizations>false</GrantsToOrganizations>
        <NoncharitablePurpose>false</NoncharitablePurpose>
        <RcvFundsToPayPrsnlBnftContract>false</RcvFundsToPayPrsnlBnftContract>
        <PayPremiumsPrsnlBnftContract>false</PayPremiumsPrsnlBnftContract>
      </StatementsRegardingActy4720>
      <OfcrDirTrusteesKeyEmployeeInfo>
        <OfcrDirTrusteesOrKeyEmployee>
          <PersonName referenceDocumentId="RetDoc2">SAROJINI DESAI</PersonName>
          <USAddress>
            <AddressLine1>3365 INDIAN SUMMER DR</AddressLine1>
            <City>BLOOMFIELD HILLS</City>
            <State>MI</State>
            <ZIPCode>48302</ZIPCode>
          </USAddress>
          <Title>PRESIDENT</Title>
          <AvgHoursPerWkDevotedToPosition>3.00</AvgHoursPerWkDevotedToPosition>
          <Compensation>0</Compensation>
          <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
          <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
        </OfcrDirTrusteesOrKeyEmployee>
        <OfcrDirTrusteesOrKeyEmployee>
          <PersonName referenceDocumentId="RetDoc2">HARSHAD DESAI</PersonName>
          <USAddress>
            <AddressLine1>3365 INDIAN SUMMER DR</AddressLine1>
            <City>BLOOMFIELD HILLS</City>
            <State>MI</State>
            <ZIPCode>48302</ZIPCode>
          </USAddress>
          <Title>VICE-PRES</Title>
          <AvgHoursPerWkDevotedToPosition>2.00</AvgHoursPerWkDevotedToPosition>
          <Compensation>0</Compensation>
          <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
          <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
        </OfcrDirTrusteesOrKeyEmployee>
        <OfcrDirTrusteesOrKeyEmployee>
          <PersonName referenceDocumentId="RetDoc2">SAROJINI DESAI</PersonName>
          <USAddress>
            <AddressLine1>3365 INDIAN SUMMER DR</AddressLine1>
            <City>BLOOMFIELD HILLS</City>
            <State>MI</State>
            <ZIPCode>48302</ZIPCode>
          </USAddress>
          <Title>TREASURER</Title>
          <AvgHoursPerWkDevotedToPosition>2.00</AvgHoursPerWkDevotedToPosition>
          <Compensation>0</Compensation>
          <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
          <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
        </OfcrDirTrusteesOrKeyEmployee>
        <CompOfHighestPaidEmplNONE>NONE</CompOfHighestPaidEmplNONE>
        <CompOfHghstPaidCntrctNONE>NONE</CompOfHghstPaidCntrctNONE>
      </OfcrDirTrusteesKeyEmployeeInfo>
      <SumOfProgramRelatedInvestments>
        <Description1>N/A</Description1>
      </SumOfProgramRelatedInvestments>
      <MinimumInvestmentReturn>
        <AvgMonthlyFMVOfSecurities>0</AvgMonthlyFMVOfSecurities>
        <AvgMonthlyCashBalances>0</AvgMonthlyCashBalances>
        <FMVAllOtherNoncharitableAssets>0</FMVAllOtherNoncharitableAssets>
        <TotalFMVOfUnusedAssets>0</TotalFMVOfUnusedAssets>
        <AdjTotalFMVOfUnusedAssets>0</AdjTotalFMVOfUnusedAssets>
        <CashDeemedCharitable>0</CashDeemedCharitable>
        <NetNoncharitableAssets>0</NetNoncharitableAssets>
        <MinimumInvestmentReturn>0</MinimumInvestmentReturn>
      </MinimumInvestmentReturn>
      <DistributableAmount>
        <TaxBasedOnInvestmentIncome>37</TaxBasedOnInvestmentIncome>
        <TotalTax>37</TotalTax>
        <DistributableAmountAsAdjusted>0</DistributableAmountAsAdjusted>
      </DistributableAmount>
      <QualifyingDistributions>
        <ExpensesAndContributions>31269</ExpensesAndContributions>
        <QualifyingDistributions>31269</QualifyingDistributions>
        <OnePctSect4940eOrgNetInvstIncm>37</OnePctSect4940eOrgNetInvstIncm>
        <AdjQualifyingDistributions>31232</AdjQualifyingDistributions>
      </QualifyingDistributions>
      <UndistributedIncome>
        <DistributableAmountAsAdjusted>0</DistributableAmountAsAdjusted>
        <ExcessDistriCarryoverYear1>10370</ExcessDistriCarryoverYear1>
        <TotalExcessDistriCarryover>10370</TotalExcessDistriCarryover>
        <QualifyingDistributions>31269</QualifyingDistributions>
        <RemainingDistriFromCorpus>31269</RemainingDistriFromCorpus>
        <TotalCorpus>41639</TotalCorpus>
        <UndistributedIncomeCY>0</UndistributedIncomeCY>
        <ExcessDistriCyovToNextYear>41639</ExcessDistriCyovToNextYear>
        <ExcessFromYear1>10370</ExcessFromYear1>
        <ExcessFromCurrentYear>31269</ExcessFromCurrentYear>
      </UndistributedIncome>
      <SupplementaryInformation>
        <OnlyContributesToPreselected>X</OnlyContributesToPreselected>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>AFR FOUNDATION</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>26300 TELEGRAPH RD</AddressLine1>
            <City>SOUTHFIELD</City>
            <State>MI</State>
            <ZIPCode>48033</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>NONPROFIT</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>CHARITY</PurposeOfGrantOrContribution>
          <Amount>30000</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>MISC</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>26300 TELEGRAPH</AddressLine1>
            <City>SOUTHFIELD</City>
            <State>MI</State>
            <ZIPCode>48033</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>NONPROFIT</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>CHARITY</PurposeOfGrantOrContribution>
          <Amount>1269</Amount>
        </GrantOrContriPaidDuringYear>
        <TotGrantOrContriPaidDuringYear>31269</TotGrantOrContriPaidDuringYear>
      </SupplementaryInformation>
      <AnalysisIncomeProducingActy>
        <IntOnSavingsAndTempCashInvst>
          <RelatedOrExemptFunctionIncome>3711</RelatedOrExemptFunctionIncome>
        </IntOnSavingsAndTempCashInvst>
        <SubtotalsPartXVIA>
          <RelatedOrExemptFunctionIncome>3711</RelatedOrExemptFunctionIncome>
        </SubtotalsPartXVIA>
        <TotalPartXVIA>3711</TotalPartXVIA>
      </AnalysisIncomeProducingActy>
      <TrnsfrTrRlnWithNoncharitableEO>
        <TrnsfrOfCashToNoncharitableEO>false</TrnsfrOfCashToNoncharitableEO>
        <TrnsfrOthAssetsNoncharitableEO>false</TrnsfrOthAssetsNoncharitableEO>
        <SalesOrExchangesOfAssets>false</SalesOrExchangesOfAssets>
        <PurchaseAssetsNoncharitableEO>false</PurchaseAssetsNoncharitableEO>
        <RentalOfFacilitiesEtc>false</RentalOfFacilitiesEtc>
        <ReimbursementArrangements>false</ReimbursementArrangements>
        <LoansOrLoanGuarantees>false</LoansOrLoanGuarantees>
        <PerformanceOfServicesEtc>false</PerformanceOfServicesEtc>
        <SharingOfFacilitiesEtc>false</SharingOfFacilitiesEtc>
        <RelationshipsNoncharitableEOs>false</RelationshipsNoncharitableEOs>
      </TrnsfrTrRlnWithNoncharitableEO>
    </IRS990PF>
    <CompensationExplanation documentId="RetDoc2">
      <Compensation>
        <PersonName>SAROJINI DESAI</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>HARSHAD DESAI</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>SAROJINI DESAI</PersonName>
      </Compensation>
    </CompensationExplanation>
    <OtherExpensesSchedule documentId="RetDoc3">
      <OtherExpenses>
        <Description>EXPENSES</Description>
      </OtherExpenses>
      <OtherExpenses>
        <Description>CHECKS ORDER</Description>
        <RevenueAndExpensesPerBooks>33</RevenueAndExpensesPerBooks>
      </OtherExpenses>
      <OtherExpenses>
        <Description>BANK FEE</Description>
        <RevenueAndExpensesPerBooks>35</RevenueAndExpensesPerBooks>
      </OtherExpenses>
    </OtherExpensesSchedule>
  </ReturnData>
</Return>