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    <Timestamp>2011-04-14T10:54:46-07:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>Abraham C Kalker CPA</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>50 S Franklin Turnpike</AddressLine1>
        <City>Ramsey</City>
        <State>NJ</State>
        <ZIPCode>07446</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990PF</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>300287290</EIN>
      <Name>
        <BusinessNameLine1>SHIRLEY &amp; DONALD RUBIN ALTE KAHKAS</BusinessNameLine1>
        <BusinessNameLine2>FOUNDATION INC</BusinessNameLine2>
      </Name>
      <NameControl>SHIR</NameControl>
      <USAddress>
        <AddressLine1>7 EHRET DRIVE</AddressLine1>
        <City>MONSEY</City>
        <State>NY</State>
        <ZIPCode>10952</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>DON RUBIN</Name>
      <Title>Director</Title>
      <DateSigned>2010-04-11</DateSigned>
    </Officer>
    <Preparer>
      <Name>ABRAHAM C KALKER</Name>
      <Phone>2018181515</Phone>
      <SelfEmployed>X</SelfEmployed>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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      <MethodOfAccountingCash>X</MethodOfAccountingCash>
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        <TotalLiabilitiesNetAssetsEOY>34242</TotalLiabilitiesNetAssetsEOY>
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        <DistributionRatioYear2>0.03012</DistributionRatioYear2>
        <QualifyingDistributionsYear3>1000</QualifyingDistributionsYear3>
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        <AverageDistributionRatio>0.03195</AverageDistributionRatio>
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        <AdjustedNoncharitableAssets>1104</AdjustedNoncharitableAssets>
        <OnePercentNetInvestmentIncome>1</OnePercentNetInvestmentIncome>
        <AdjNonchrtblAssetsAndOnePct>1105</AdjNonchrtblAssetsAndOnePct>
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        <DomesticOrgMeetingSect4940e>X</DomesticOrgMeetingSect4940e>
        <InvestmentIncomeExciseTax>1</InvestmentIncomeExciseTax>
        <Subtotal>1</Subtotal>
        <TaxBasedOnInvestmentIncome>1</TaxBasedOnInvestmentIncome>
        <TaxDue>1</TaxDue>
        <AmountCreditedToNextYear>0</AmountCreditedToNextYear>
      </ExciseTaxBasedOnInvestmentIncm>
      <StatementsRegardingActivities>
        <LegislativePoliticalActivities>false</LegislativePoliticalActivities>
        <MoreThan100Spent>false</MoreThan100Spent>
        <Form1120POLFiled>false</Form1120POLFiled>
        <ActivitiesNotPrevReported>false</ActivitiesNotPrevReported>
        <ChangesToArticlesOrBylaws>false</ChangesToArticlesOrBylaws>
        <UnrelatedBusIncomeOver1000>false</UnrelatedBusIncomeOver1000>
        <Form990TFiled>false</Form990TFiled>
        <TerminationEtc>false</TerminationEtc>
        <RequirementsOfSect508e>false</RequirementsOfSect508e>
        <AtLeast5000InAssets>true</AtLeast5000InAssets>
        <StatesFiledWith>NY</StatesFiledWith>
        <Form990PFFiledWithAG>true</Form990PFFiledWithAG>
        <PrivateOperatingFoundation>false</PrivateOperatingFoundation>
        <NewSubstantialContributors>false</NewSubstantialContributors>
        <InterestInControlledEntity>false</InterestInControlledEntity>
        <ApplicableInsuranceContract>false</ApplicableInsuranceContract>
        <ComplyWithPublicInspectionRqr>true</ComplyWithPublicInspectionRqr>
        <WebsiteAddress>N/A</WebsiteAddress>
        <BooksInCareOfBusinessName>
          <BusinessNameLine1>DON RUBIN</BusinessNameLine1>
        </BooksInCareOfBusinessName>
        <BooksInCareOfUSAddress>
          <AddressLine1>7 EHRET DRIVE</AddressLine1>
          <City>MONSEY</City>
          <State>NY</State>
          <ZIPCode>10952</ZIPCode>
        </BooksInCareOfUSAddress>
        <ForeignBank>false</ForeignBank>
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        <BorrowOrLendWithDsqflyPerson>false</BorrowOrLendWithDsqflyPerson>
        <FurnishedGoodsWithDsqflyPerson>false</FurnishedGoodsWithDsqflyPerson>
        <PayCompensationToDsqflyPerson>false</PayCompensationToDsqflyPerson>
        <TransferAssetsToDsqflyPerson>false</TransferAssetsToDsqflyPerson>
        <PaymentToGovernmentOffical>false</PaymentToGovernmentOffical>
        <ActsFailToQualifyAsExceptions>false</ActsFailToQualifyAsExceptions>
        <UncorrectedPriorActs>false</UncorrectedPriorActs>
        <UndistributedIncomePriorYears>false</UndistributedIncomePriorYears>
        <UndistrIncome4942a2NotApplied>false</UndistrIncome4942a2NotApplied>
        <BusinessHoldings>false</BusinessHoldings>
        <ExcessBusinessHoldings>false</ExcessBusinessHoldings>
        <JeopardyInvestments>false</JeopardyInvestments>
        <UncorrectedJeopardyInvestments>false</UncorrectedJeopardyInvestments>
        <InfluenceLegislation>false</InfluenceLegislation>
        <InfluenceElection>false</InfluenceElection>
        <GrantsToIndividuals>false</GrantsToIndividuals>
        <GrantsToOrganizations>false</GrantsToOrganizations>
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        <RcvFundsToPayPrsnlBnftContract>false</RcvFundsToPayPrsnlBnftContract>
        <PayPremiumsPrsnlBnftContract>false</PayPremiumsPrsnlBnftContract>
        <ProhibitedTaxShelterTransactn>false</ProhibitedTaxShelterTransactn>
        <ProceedsOrNetIncome>false</ProceedsOrNetIncome>
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      <OfcrDirTrusteesKeyEmployeeInfo>
        <OfcrDirTrusteesOrKeyEmployee>
          <PersonName>STEVEN SLACKMAN</PersonName>
          <USAddress>
            <AddressLine1>30 SEPITAR LANE</AddressLine1>
            <City>CHESTNUT RIDGE</City>
            <State>NY</State>
            <ZIPCode>10952</ZIPCode>
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          <Title>Director</Title>
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        <OfcrDirTrusteesOrKeyEmployee>
          <PersonName>RIVA NAIMAN</PersonName>
          <USAddress>
            <AddressLine1>6 BRIDLE ROAD</AddressLine1>
            <City>NEW HEMPSTEAD</City>
            <State>NY</State>
            <ZIPCode>10977</ZIPCode>
          </USAddress>
          <Title>Director</Title>
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          <Compensation>0</Compensation>
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        <OfcrDirTrusteesOrKeyEmployee>
          <PersonName>DR LEO RUBIN</PersonName>
          <USAddress>
            <AddressLine1>4 S AIRMONT ROAD</AddressLine1>
            <City>SUFFERN</City>
            <State>NY</State>
            <ZIPCode>10901</ZIPCode>
          </USAddress>
          <Title>Director</Title>
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        <OfcrDirTrusteesOrKeyEmployee>
          <PersonName>DR HILLEL NAIMAN</PersonName>
          <USAddress>
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            <City>NEW HEMPSTEAD</City>
            <State>NY</State>
            <ZIPCode>10977</ZIPCode>
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          <Title>Director</Title>
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          <Compensation>0</Compensation>
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        <OfcrDirTrusteesOrKeyEmployee>
          <PersonName>DONALD RUBIN</PersonName>
          <USAddress>
            <AddressLine1>7 EHRET DRIVE</AddressLine1>
            <City>MONSEY</City>
            <State>NY</State>
            <ZIPCode>10952</ZIPCode>
          </USAddress>
          <Title>Director</Title>
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          <Compensation>0</Compensation>
        </OfcrDirTrusteesOrKeyEmployee>
        <CompOfHighestPaidEmplNONE>NONE</CompOfHighestPaidEmplNONE>
        <CompOfHghstPaidCntrctNONE>NONE</CompOfHghstPaidCntrctNONE>
      </OfcrDirTrusteesKeyEmployeeInfo>
      <MinimumInvestmentReturn>
        <AvgMonthlyFMVOfSecurities>0</AvgMonthlyFMVOfSecurities>
        <AvgMonthlyCashBalances>35090</AvgMonthlyCashBalances>
        <FMVAllOtherNoncharitableAssets>0</FMVAllOtherNoncharitableAssets>
        <TotalFMVOfUnusedAssets>35090</TotalFMVOfUnusedAssets>
        <ReductionClaimed>0</ReductionClaimed>
        <AdjTotalFMVOfUnusedAssets>35090</AdjTotalFMVOfUnusedAssets>
        <CashDeemedCharitable>526</CashDeemedCharitable>
        <NetNoncharitableAssets>34564</NetNoncharitableAssets>
        <MinimumInvestmentReturn>1728</MinimumInvestmentReturn>
      </MinimumInvestmentReturn>
      <DistributableAmount>
        <MinimumInvestmentReturn>1728</MinimumInvestmentReturn>
        <TaxBasedOnInvestmentIncome>1</TaxBasedOnInvestmentIncome>
        <TotalTax>1</TotalTax>
        <DistributableAmountBeforeAdj>1727</DistributableAmountBeforeAdj>
        <DistributableAmountBeforeDed>1727</DistributableAmountBeforeDed>
        <DistributableAmountAsAdjusted>1727</DistributableAmountAsAdjusted>
      </DistributableAmount>
      <QualifyingDistributions>
        <ExpensesAndContributions>1800</ExpensesAndContributions>
        <QualifyingDistributions>1800</QualifyingDistributions>
        <OnePctSect4940eOrgNetInvstIncm>1</OnePctSect4940eOrgNetInvstIncm>
        <AdjQualifyingDistributions>1799</AdjQualifyingDistributions>
      </QualifyingDistributions>
      <UndistributedIncome>
        <DistributableAmountAsAdjusted>1727</DistributableAmountAsAdjusted>
        <UndistributedIncomePriorYear>1791</UndistributedIncomePriorYear>
        <QualifyingDistributions>1800</QualifyingDistributions>
        <AppliedToYear1>1791</AppliedToYear1>
        <TreatedAsDistriFromCorpus>0</TreatedAsDistriFromCorpus>
        <AppliedToCurrentYear>9</AppliedToCurrentYear>
        <UndistributedIncomeCY>1718</UndistributedIncomeCY>
      </UndistributedIncome>
      <SupplementaryInformation>
        <ContributingManager>DONALD RUBIN</ContributingManager>
        <OnlyContributesToPreselected>X</OnlyContributesToPreselected>
        <GrantOrContriPaidDuringYear>
          <RecipientPersonName>KHAL BAIS YITZCHOK</RecipientPersonName>
          <RecipientUSAddress>
            <AddressLine1>2016 AVENUE L</AddressLine1>
            <City>BROOKLYN</City>
            <State>NY</State>
            <ZIPCode>11230</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>EXEMPT</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>EXEMPT FUNCTIONS</PurposeOfGrantOrContribution>
          <Amount>1800</Amount>
        </GrantOrContriPaidDuringYear>
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      </SupplementaryInformation>
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        </DividendsAndIntFromSecPartVII>
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          <ExclusionAmount>105</ExclusionAmount>
        </SubtotalsPartXVIA>
        <TotalPartXVIA>105</TotalPartXVIA>
      </AnalysisIncomeProducingActy>
      <TrnsfrTrRlnWithNoncharitableEO>
        <TrnsfrOfCashToNoncharitableEO>false</TrnsfrOfCashToNoncharitableEO>
        <TrnsfrOthAssetsNoncharitableEO>false</TrnsfrOthAssetsNoncharitableEO>
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        <LoansOrLoanGuarantees>false</LoansOrLoanGuarantees>
        <PerformanceOfServicesEtc>false</PerformanceOfServicesEtc>
        <SharingOfFacilitiesEtc>false</SharingOfFacilitiesEtc>
        <RelationshipsNoncharitableEOs>false</RelationshipsNoncharitableEOs>
      </TrnsfrTrRlnWithNoncharitableEO>
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