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    <Timestamp>2011-11-10T10:54:01-08:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <PreparerFirm>
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        <BusinessNameLine1>SID BORENSTEIN &amp; CO</BusinessNameLine1>
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      <PreparerFirmUSAddress>
        <AddressLine1>1009 EAST 14TH ST</AddressLine1>
        <City>BROOKLYN</City>
        <State>NY</State>
        <ZIPCode>11230</ZIPCode>
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    <ReturnType>990PF</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
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      <Name>
        <BusinessNameLine1>C&amp;Y FOUNDATION INC</BusinessNameLine1>
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      <Phone>7189729652</Phone>
      <USAddress>
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        <City>LAWRENCE</City>
        <State>NY</State>
        <ZIPCode>11559</ZIPCode>
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    </Filer>
    <Officer>
      <Name>JOSEPH FRIEDMAN</Name>
      <Title>OFFICER</Title>
      <Phone>7189729652</Phone>
      <DateSigned>2011-07-29</DateSigned>
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    <Preparer>
      <Name>STEVEN RAPPCPA</Name>
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    <TaxYear>2010</TaxYear>
    <BuildTS>2016-03-07 17:11:31Z</BuildTS>
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        <TaxUnderSection511>0</TaxUnderSection511>
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        <ApplicableInsuranceContract>false</ApplicableInsuranceContract>
        <ComplyWithPublicInspectionRqr>false</ComplyWithPublicInspectionRqr>
        <WebsiteAddress>NONE</WebsiteAddress>
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        <FurnishedGoodsWithDsqflyPerson>false</FurnishedGoodsWithDsqflyPerson>
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        <TransferAssetsToDsqflyPerson>false</TransferAssetsToDsqflyPerson>
        <PaymentToGovernmentOffical>false</PaymentToGovernmentOffical>
        <UncorrectedPriorActs>false</UncorrectedPriorActs>
        <UndistributedIncomePriorYears>false</UndistributedIncomePriorYears>
        <UndistrIncome4942a2NotApplied>false</UndistrIncome4942a2NotApplied>
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        <UncorrectedJeopardyInvestments>false</UncorrectedJeopardyInvestments>
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        <GrantsToIndividuals>false</GrantsToIndividuals>
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        <OfcrDirTrusteesOrKeyEmployee>
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        <GrantOrContriPaidDuringYear>
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        <GrantOrContriPaidDuringYear>
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