TY 2023 Form 990PF

- TIN:

Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation

or Section 4947(a)(1) Trust Treated as Private Foundation

Do not enter social security numbers on this form as it may be made public.
right arrow

Go to www.irs.gov/Form990PF for instructions and the latest information.

OMB No. 1545-0047

2023

Open to Public Inspection

For calendar year 2023, or tax year beginning 01-01-2023 , and ending 12-31-2023

Name of foundation
LEVON & CLAUDIA NAZARIAN FAMILY
FOUNDATION INC (LEVON NAZARIAN FD'N)

Number and street (or P.O. box number if mail is not delivered to street address)21 CAMEO CT
Room/suite

City or town, state or province, country, and ZIP or foreign postal code
CHERRY HILL, NJ080035124

A Employer identification number

11-3587458

B Telephone number (see instructions)

(201) 408-5227

C If exemption application is pending, check here right arrow

G Check all that apply: Initial returnInitial return of a former public charity
Final returnAmended return
Address change Name change

D 1. Foreign organizations, check here............. right arrow

2. Foreign organizations meeting the 85%
test, check here and attach computation ... right arrow

E If private foundation status was terminated
under section 507(b)(1)(A), check here ....... right arrow

H Check type of organization: Section 501(c)(3) exempt private foundation
Section 4947(a)(1) nonexempt charitable trust Other taxable private foundation

F If the foundation is in a 60-month termination
under section 507(b)(1)(B), check here ....... right arrow

I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16) right arrow

$5,881,422J Accounting method: Cash Accrual
Other (specify)
(Part I, column (d) must be on cash basis.)

	Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).)	(a) Revenue and expenses per books		(b) Net investment income	(d) Disbursements for charitable purposes (cash basis only)


1	Contributions, gifts, grants, etc., received (attach schedule)
2	Check .............
3	Interest on savings and temporary cash investments
4	Dividends and interest from securities...	150,946		150,946
5a	Gross rents............
b	Net rental income or (loss)
6a	Net gain or (loss) from sale of assets not on line 10		29,743
b	Gross sales price for all assets on line 6a 3,591,022
7	Capital gain net income (from Part IV, line 2)...			29,743
8	Net short-term capital gain.........
9	Income modifications...........
10a	Gross sales less returns and allowances
b	Less: Cost of goods sold....
c	Gross profit or (loss) (attach schedule).....
11	Other income (attach schedule).......
12	Total. Add lines 1 through 11........	180,689		180,689
13	Compensation of officers, directors, trustees, etc.	0		0	0
14	Other employee salaries and wages......
15	Pension plans, employee benefits.......
16a	Legal fees (attach schedule).........
b	Accounting fees (attach schedule).......	List of Attached Documents: // Content	9,800	4,900	4,900
c	Other professional fees (attach schedule)....	List of Attached Documents: // Content	36,945	36,945	0
17	Interest...............
18	Taxes (attach schedule) (see instructions)...	List of Attached Documents: // Content	238	238	0
19	Depreciation (attach schedule) and depletion...
20	Occupancy..............
21	Travel, conferences, and meetings.......
22	Printing and publications..........
23	Other expenses (attach schedule).......
24	Total operating and administrative expenses.
	Add lines 13 through 23..........	46,983		42,083	4,900
25	Contributions, gifts, grants paid.......	305,500			305,500
26	Total expenses and disbursements. Add lines 24 and 25	352,483		42,083	310,400
27	Subtract line 26 from line 12:
a	Excess of revenue over expenses and disbursements	-171,794
b	Net investment income (if negative, enter -0-)			138,606
c	Adjusted net income (if negative, enter -0-)...

For Paperwork Reduction Act Notice, see instructions.

Cat. No. 11289X Form 990-PF (2023)

Form 990-PF (2023)

Page 2

Part II		Balance Sheets	Beginning of year	End of year
Part II		Balance Sheets	(a) Book Value	(b) Book Value	(c) Fair Market Value
	1	Cash—non-interest-bearing.............	41,856	26,556	26,556
	2	Savings and temporary cash investments.........	150,542	164,097	164,097
	3	Accounts receivable
		Less: allowance for doubtful accounts
	4	Pledges receivable
		Less: allowance for doubtful accounts
	5	Grants receivable.................
	6	Receivables due from officers, directors, trustees, and other
		disqualified persons (attach schedule) (see instructions).....
	7	Other notes and loans receivable (attach schedule)
		Less: allowance for doubtful accounts
	8	Inventories for sale or use..............
	9	Prepaid expenses and deferred charges..........
	10a	Investments—U.S. and state government obligations (attach schedule)
	b	Investments—corporate stock (attach schedule).......	3,066,972	List of Attached Documents: // Content 3,113,890	3,726,986
	c	Investments—corporate bonds (attach schedule).......	2,182,753	List of Attached Documents: // Content 1,965,786	1,963,783
	11	Investments—land, buildings, and equipment: basis
		Less: accumulated depreciation (attach schedule)
	12	Investments—mortgage loans.............
	13	Investments—other (attach schedule)..........
	14	Land, buildings, and equipment: basis
		Less: accumulated depreciation (attach schedule)
	15	Other assets (describe )
	16	Total assets (to be completed by all filers—see the
		instructions. Also, see page 1, item I)	5,442,123	5,270,329	5,881,422
	17	Accounts payable and accrued expenses..........
	18	Grants payable.................
	19	Deferred revenue.................
	20	Loans from officers, directors, trustees, and other disqualified persons
	21	Mortgages and other notes payable (attach schedule)......
	22	Other liabilities (describe )
	23	Total liabilities (add lines 17 through 22).........	0	0
		Foundations that follow FASB ASC 958, check here
		and complete lines 24, 25, 29 and 30.
	24	Net assets without donor restrictions...........
	25	Net assets with donor restrictions............
		Foundations that do not follow FASB ASC 958, check here
		and complete lines 26 through 30.
	26	Capital stock, trust principal, or current funds........	0	0
	27	Paid-in or capital surplus, or land, bldg., and equipment fund	0	0
	28	Retained earnings, accumulated income, endowment, or other funds	5,442,123	5,270,329
	29	Total net assets or fund balances (see instructions).....	5,442,123	5,270,329
	30	Total liabilities and net assets/fund balances (see instructions).	5,442,123	5,270,329

Part III

Analysis of Changes in Net Assets or Fund Balances

Total net assets or fund balances at beginning of year—Part II, column (a), line 29 (must agree with end-of-year figure reported on prior year’s return) ...............

5,442,123

Enter amount from Part I, line 27a .....................

-171,794

Other increases not included in line 2 (itemize) right arrow

Add lines 1, 2, and 3 ..........................

5,270,329

Decreases not included in line 2 (itemize) right arrow

Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .

5,270,329

Form 990-PF (2023)

Page 3

Part IV

Capital Gains and Losses for Tax on Investment Income

(a) List and describe the kind(s) of property sold (e.g., real estate, 2-story brick warehouse; or common stock, 200 shs. MLC Co.)		(b) How acquired P—Purchase D—Donation	(c) Date acquired (mo., day, yr.)	(d) Date sold (mo., day, yr.)
1 a	PUBLICLY TRADED SECURITIES - BNY MELLON - S/T
b	PUBLICLY TRADED SECURITIES - BNY MELLON - L/T
c	PUBLICLY TRADED SECURITIES - L/T CAPITAL GAIN DISTRIBUTIONS
d
e

(e) Gross sales price		(g) Cost or other basis plus expense of sale	(h) Gain or (loss) (e) plus (f) minus (g)
a	3,399,922	3,418,903	-18,981
b	141,663	142,376	-713
c	49,437		49,437
d
e

Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69			(l) Gains (Col. (h) gain minus col. (k), but not less than -0-) or Losses (from col.(h))
(i) F.M.V. as of 12/31/69	(j) Adjusted basis as of 12/31/69	(k) Excess of col. (i) over col. (j), if any
a			-18,981
b			-713
c			49,437
d
e

2	Capital gain net income or (net capital loss)	If gain, also enter in Part I, line 7 If (loss), enter -0- in Part I, line 7	2	29,743
3	Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
	If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0- in Part I, line 8 ...................		3

Part V

Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see instructions)

1a	Exempt operating foundations described in section 4940(d)(2), check here and enter “N/A" on line 1.
	Date of ruling or determination letter: (attach copy of letter if necessary–see instructions)	1	1,927
b	All other domestic foundations enter 1.39% (0.0139) of line 27b. Exempt foreign organizations enter 4% (0.04) of Part I, line 12, col. (b)
2	Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-)	2	0
3	Add lines 1 and 2...........................	3	1,927
4	Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-)	4	0
5	Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- .....	5	1,927
6	Credits/Payments:

a	2023 estimated tax payments and 2022 overpayment credited to 2023	6a	4,687
b	Exempt foreign organizations—tax withheld at source......	6b	0
c	Tax paid with application for extension of time to file (Form 8868)...	6c	0
d	Backup withholding erroneously withheld ..........	6d	0

7	Total credits and payments. Add lines 6a through 6d..............		7	4,687
8	Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached.		8	0
9	Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......		9
10	Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...		10	2,760
11	Enter the amount of line 10 to be: Credited to 2024 estimated tax2,760	Refunded	11	0

Form 990-PF (2023)

Page 4

Part VI-A

Statements Regarding Activities

During the tax year, did the foundation attempt to influence any national, state, or local legislation or did

Yes

it participate or intervene in any political campaign? ....................

Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions

for the definition.................................

If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials

published or distributed by the foundation in connection with the activities.

Did the foundation file Form 1120-POL for this year?.....................

Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:

(1) On the foundation. right arrow

$ 0(2) On foundation managers. right arrow

$ 0

Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed

on foundation managers. right arrow

$ 0

Has the foundation engaged in any activities that have not previously been reported to the IRS?.......

If "Yes," attach a detailed description of the activities.

Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles

of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....

Did the foundation have unrelated business gross income of $1,000 or more during the year?.........

If "Yes," has it filed a tax return on Form 990-T for this year?...................

Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........

If "Yes," attach the statement required by General Instruction T.

Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:

By language in the governing instrument, or

By state legislation that effectively amends the governing instrument so that no mandatory directions

that conflict with the state law remain in the governing instrument? ................

Yes

Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),

and Part XIV..................................

Yes

Enter the states to which the foundation reports or with which it is registered (see instructions)

If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney

General (or designate) of each state as required by General Instruction G? If "No," attach explanation .

Yes

Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)

or 4942(j)(5) for calendar year 2023 or the taxable year beginning in 2023? See the instructions for Part XIII.

If "Yes," complete Part XIII .............................

Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names

and addresses. ...............................

At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the

meaning of section 512(b)(13)? If "Yes," attach schedule. See instructions .............

Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had

advisory privileges? If "Yes," attach statement. See instructions.................

Did the foundation comply with the public inspection requirements for its annual returns and exemption application?

Yes

Website address right arrow

N/A

The books are in care of right arrow

CLAUDIA NAZARIAN Telephone no. right arrow

(201) 408-5227

Located at right arrow

21 CAMEO CTCHERRY HILLNJ ZIP+4 right arrow

080035124

Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here ......... right arrow

and enter the amount of tax-exempt interest received or accrued during the year ........ right arrow

16 At any time during calendar year 2023, did the foundation have an interest in or a signature or other authority over YesNo

a bank, securities, or other financial account in a foreign country? .................

16 No

See the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes", enter the name of the foreign
country right arrow

Form 990-PF (2023)

Page 5

Part VI-B

Statements Regarding Activities for Which Form 4720 May Be Required

File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.

Yes

During the year did the foundation (either directly or indirectly):

(1) Engage in the sale or exchange, or leasing of property with a disqualified person? ...........

1a(1)

(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)

a disqualified person? ..............................

1a(2)

(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........

1a(3)

(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............

1a(4)

(5) Transfer any income or assets to a disqualified person (or make any of either available

for the benefit or use of a disqualified person)? ......................

1a(5)

(6) Agree to pay money or property to a government official? (Exception. Check "No"

if the foundation agreed to make a grant to or to employ the official for a period

after termination of government service, if terminating within 90 days.) ...............

1a(6)

If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations

section 53.4941(d)-3 or in a current notice regarding disaster assistance? See instructions ..........

Organizations relying on a current notice regarding disaster assistance check here ........ right arrow

Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,

that were not corrected before the first day of the tax year beginning in 2023? .............

Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private

operating foundation defined in section 4942(j)(3) or 4942(j)(5)):

At the end of tax year 2023, did the foundation have any undistributed income (Part XII, lines 6d

and 6e) for tax year(s) beginning before 2023?....................

If "Yes," list the years right arrow

20, 20, 20, 20

Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)

(relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)

to all years listed, answer "No" and attach statement—see instructions.) ..............

If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.

20, 20, 20, 20

Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at

any time during the year? ..............................

If "Yes," did it have excess business holdings in 2023 as a result of (1) any purchase by the foundation

or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved

by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)

the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine

if the foundation had excess business holdings in 2023.) .....................

Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?

Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its

charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2023? ..

Form 990-PF (2023)

Page 6

Part VI-B

Statements Regarding Activities for Which Form 4720 May Be Required (continued)

During the year did the foundation pay or incur any amount to:

Yes

(1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))? ..........

5a(1)

(2) Influence the outcome of any specific public election (see section 4955); or to carry

on, directly or indirectly, any voter registration drive? ....................

5a(2)

(3) Provide a grant to an individual for travel, study, or other similar purposes? .............

5a(3)

(4) Provide a grant to an organization other than a charitable, etc., organization described

in section 4945(d)(4)(A)? See instructions ........................

5a(4)

(5) Provide for any purpose other than religious, charitable, scientific, literary, or

educational purposes, or for the prevention of cruelty to children or animals? .............

5a(5)

If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in

Regulations section 53.4945 or in a current notice regarding disaster assistance? See instructions ........

Organizations relying on a current notice regarding disaster assistance check ......... right arrow

If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the

tax because it maintained expenditure responsibility for the grant? .................

If "Yes," attach the statement required by Regulations section 53.4945–5(d).

Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on

a personal benefit contract? .............................

Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....

If "Yes" to 6b, file Form 8870.

At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?

If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? .....

Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or

excess parachute payment during the year? .........................

Part VII

Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors

1 List all officers, directors, trustees, foundation managers and their compensation. See instructions

(a) Name and address	(b) Title, and average hours per week devoted to position	(c) Compensation (If not paid, enter -0-)	(d) Contributions to employee benefit plans and deferred compensation	(e) Expense account, other allowances
NAZAR NAZARIAN DEC 082823	DIRECTOR 5.00	0	0	0
21 CAMEO CT CHERRY HILL,NJ080035124	DIRECTOR 5.00	0	0	0
LEVON NAZARIAN	DIRECTOR 5.00	0	0	0
21 CAMEO CT CHERRY HILL,NJ080035124	DIRECTOR 5.00	0	0	0
CLAUDIA NAZARIAN	DIRECTOR 5.00	0	0	0
21 CAMEO CT CHERRY HILL,NJ080035124	DIRECTOR 5.00	0	0	0

2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."


(a) Name and address of each employee paid more than $50,000	(b) Title, and average hours per week devoted to position	(c) Compensation	(d) Contributions to employee benefit plans and deferred compensation	(e) Expense account, other allowances
NONE









Total number of other employees paid over $50,000...................				0

Form 990-PF (2023)

Page 7

Part VII

Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors (continued)

3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
(a) Name and address of each person paid more than $50,000	(b) Type of service	(c) Compensation
NONE

Total number of others receiving over $50,000 for professional services............. right arrow

Part VIII-A

Summary of Direct Charitable Activities

List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc.	Expenses
1


2


3


4

Part VIII-B

Summary of Program-Related Investments (see instructions)

Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2.	Amount
1


2


All other program-related investments. See instructions.
3

Total. Add lines 1 through 3......................... right arrow

Form 990-PF (2023)

Page 8

Part IX

Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations, see instructions.)

Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,

purposes:

Average monthly fair market value of securities...................

5,577,740

Average of monthly cash balances.......................

166,893

Fair market value of all other assets (see instructions)................

Total (add lines 1a, b, and c).........................

5,744,633

Reduction claimed for blockage or other factors reported on lines 1a and

1c (attach detailed explanation) .............

Acquisition indebtedness applicable to line 1 assets..................

Subtract line 2 from line 1d.........................

5,744,633

Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see

instructions) .............................

86,169

Net value of noncharitable-use assets. Subtract line 4 from line 3. ............

5,658,464

Minimum investment return. Enter 5% (0.05) of line 5................

282,923

Part X

Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here right arrow

and do not complete this part.)

Minimum investment return from Part IX, line 6..................

282,923

Tax on investment income for 2022 from Part V, line 5.......

1,927

Income tax for 2022. (This does not include the tax from Part V.) ...

Add lines 2a and 2b............................

1,927

Distributable amount before adjustments. Subtract line 2c from line 1............

280,996

Recoveries of amounts treated as qualifying distributions................

Add lines 3 and 4............................

280,996

Deduction from distributable amount (see instructions).................

Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...

280,996

Part XI

Qualifying Distributions (see instructions)

Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:

Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........

310,400

Program-related investments—total from Part VIII-B..................

Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,

purposes...............................

Amounts set aside for specific charitable projects that satisfy the:

Suitability test (prior IRS approval required)....................

Cash distribution test (attach the required schedule) .................

Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......

310,400

Form 990-PF (2023)

Page 9

Part XII

Undistributed Income (see instructions)

		(a) Corpus	(b) Years prior to 2022	(c) 2022	(d) 2023
1 Distributable amount for 2023 from Part X, line 7					280,996
2 Undistributed income, if any, as of the end of 2022:
a Enter amount for 2022 only.......				11,035
b Total for prior years:20 , 20, 20			0
3 Excess distributions carryover, if any, to 2022:
a From 2018......
b From 2019......
c From 2020......
d From 2021......
e From 2022......
f Total of lines 3a through e ........		0
4Qualifying distributions for 2023 from Part
XI, line 4: $ 310,400
a Applied to 2022, but not more than line 2a				11,035
b Applied to undistributed income of prior years (Election required—see instructions).....			0
c Treated as distributions out of corpus (Election required—see instructions)........		0
d Applied to 2023 distributable amount.....					280,996
e Remaining amount distributed out of corpus		18,369
5 Excess distributions carryover applied to 2023.		0			0
(If an amount appears in column (d), the same amount must be shown in column (a).)
6Enter the net total of each column as indicated below:
a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5		18,369
b Prior years’ undistributed income. Subtract line 4b from line 2b ..........			0
c Enter the amount of prior years’ undistributed income for which a notice of deficiency has been issued, or on which the section 4942(a) tax has been previously assessed......			0
d Subtract line 6c from line 6b. Taxable amount —see instructions ...........			0
e Undistributed income for 2022. Subtract line 4a from line 2a. Taxable amount—see instructions .............				0
f Undistributed income for 2023. Subtract lines 4d and 5 from line 1. This amount must be distributed in 2024 ..........					0
7 Amounts treated as distributions out of corpus to satisfy requirements imposed by section 170(b)(1)(F) or 4942(g)(3) (Election may be required - see instructions) .......		0
8 Excess distributions carryover from 2018 not applied on line 5 or line 7 (see instructions) ...		0
9 Excess distributions carryover to 2024. Subtract lines 7 and 8 from line 6a ......		18,369
10 Analysis of line 9:
a Excess from 2019....
b Excess from 2020....
c Excess from 2021....
d Excess from 2022....
e Excess from 2023....	18,369

Form 990-PF (2023)

Page 10

Part XIII

Private Operating Foundations (see instructions and Part VI-A, question 9)

1a If the foundation has received a ruling or determination letter that it is a private operating
foundation, and the ruling is effective for 2023, enter the date of the ruling ...... right arrow

b Check box to indicate whether the organization is a private operating foundation described in section 4942(j)(3) or4942(j)(5)

2a Enter the lesser of the adjusted net income from Part I or the minimum investment return from Part IX for each year listed ..........	Tax year	Prior 3 years			(e) Total
	(a) 2023	(b) 2022	(c) 2021	(d) 2020	(e) Total

b 85% (0.85) of line 2a .........
c Qualifying distributions from Part XI, line 4 for each year listed .....
d Amounts included in line 2c not used directly for active conduct of exempt activities ..........
e Qualifying distributions made directly for active conduct of exempt activities. Subtract line 2d from line 2c ....
3 Complete 3a, b, or c for the alternative test relied upon:
a “Assets" alternative test—enter:
(1) Value of all assets ......
(2) Value of assets qualifying under section 4942(j)(3)(B)(i)
b “Endowment" alternative test— enter 2/3 of minimum investment return shown in Part IX, line 6 for each year listed ..
c “Support" alternative test—enter:
(1) Total support other than gross investment income (interest, dividends, rents, payments on securities loans (section 512(a)(5)), or royalties) ....
(2) Support from general public and 5 or more exempt organizations as provided in section 4942(j)(3)(B)(iii)....
(3) Largest amount of support from an exempt organization
(4) Gross investment income

Part XIV

Supplementary Information (Complete this part only if the foundation had $5,000 or more in
assets at any time during the year—see instructions.)

1Information Regarding Foundation Managers:

aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)

NAZAR NAZARIAN DEC 082823

bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.

2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:

Check here right arrow

if the foundation only makes contributions to preselected charitable organizations and does not accept
unsolicited requests for funds. If the foundation makes gifts, grants, etc. to individuals or organizations under
other conditions, complete items 2a, b, c, and d. See instructions

aThe name, address, and telephone number or email address of the person to whom applications should be addressed:

bThe form in which applications should be submitted and information and materials they should include:

cAny submission deadlines:

dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:

Form 990-PF (2023)

Page 11

Part XIV

Supplementary Information (continued)

3 Grants and Contributions Paid During the Year or Approved for Future Payment
Recipient	If recipient is an individual, show any relationship to any foundation manager or substantial contributor	Foundation status of recipient	Purpose of grant or contribution	Amount
Name and address (home or business)		Foundation status of recipient	Purpose of grant or contribution	Amount
aPaid during the year
AMERICAN UNIVERSITY OF ARMENIA 1000 BROADWAY SUITE 280 OAKLAND,CA94607		GOV	TO HELP ACTIVITIES OF VAR PUBLIC CHAR INST WHICH ARE EXEMPT UNDER 501 (C)(3)	5,000
ARMENIAN AMERICAN HEALTH PROFESSIONALS ORGANIZATION PO BOX 645 FAR HILLS,NJ07931		PC	TO HELP ACTIVITIES OF VAR PUBLIC CHAR INST WHICH ARE EXEMPT UNDER 501 (C)(3)	1,000
ARMENIAN GENERAL BENEVOLENT UNION 55 EAST 59TH STREET NEW YORK,NY10022		PC	TO HELP ACTIVITIES OF VAR PUBLIC CHAR INST WHICH ARE EXEMPT UNDER 501 (C)(3)	232,500
ARMENIAN MISSIONARY ASSOCIATION OF AMERICA 31 WEST CENTURY ROAD PARAMUS,NJ07652		PC	TO HELP ACTIVITIES OF VAR PUBLIC CHAR INST WHICH ARE EXEMPT UNDER 501 (C)(3)	1,000
BOYS & GIRLS CLUB OF AMERICA 1275 PEACHTREE STREET NE ATLANTA,GA30309		PC	TO HELP ACTIVITIES OF VAR PUBLIC CHAR INST WHICH ARE EXEMPT UNDER 501 (C)(3)	1,000
BREAKTHROUGH OF GREATER PHILADELPHIA 34 W COULTER STREET PHILADELPHIA,PA19144		PC	TO HELP ACTIVITIES OF VAR PUBLIC CHAR INST WHICH ARE EXEMPT UNDER 501 (C)(3)	1,000
CHILDREN OF ARMENIA FUND 162 FIFTH AVENUE - SUITE 900 NEW YORK,NY10010		PC	TO HELP ACTIVITIES OF VAR PUBLIC CHAR INST WHICH ARE EXEMPT UNDER 501 (C)(3)	10,000
CONNECTICUT PUBLIC BROADCASTING INC 1049 ASYLUM AVE HARTFORD,CT06105		PC	TO HELP ACTIVITIES OF VAR PUBLIC CHAR INST WHICH ARE EXEMPT UNDER 501 (C)(3)	25,000
CROHN'S & COLITIS FOUNDATION 733 THIRD AVENUE SUITE 510 NEW YORK,NY10017		PC	TO HELP ACTIVITIES OF VAR PUBLIC CHAR INST WHICH ARE EXEMPT UNDER 501 (C)(3)	1,000
FOOD BANK OF SOUTH JERSEY 1501 JOHN TIPTON BLVD PENNSAUKEN TOWNSHIP,NJ08110		PC	TO HELP ACTIVITIES OF VAR PUBLIC CHAR INST WHICH ARE EXEMPT UNDER 501 (C)(3)	1,000
FUND FOR ARMENA RELIEF 630 2ND AVENUE NEW YORK,NY10016		PC	TO HELP ACTIVITIES OF VAR PUBLIC CHAR INST WHICH ARE EXEMPT UNDER 501 (C)(3)	5,000
LEUKEMIA & LYMPHOMA SOCIETY 3 INTERNATIONAL DRIVE SUITE 200 RYE BROOK,NY10573		PC	TO HELP ACTIVITIES OF VAR PUBLIC CHAR INST WHICH ARE EXEMPT UNDER 501 (C)(3)	5,000
MAKE-A-WISH FOUNDATION 1347 PERINEVILLE ROAD MONROE TOWNSHIP,NJ08831		PC	TO HELP ACTIVITIES OF VAR PUBLIC CHAR INST WHICH ARE EXEMPT UNDER 501 (C)(3)	1,000
PHILABUNDANCE 3616 SOUTH GALLOWAY ST PHILADELPHIA,PA19148		PC	TO HELP ACTIVITIES OF VAR PUBLIC CHAR INST WHICH ARE EXEMPT UNDER 501 (C)(3)	1,500
RADIOLOGICAL SOCIETY OF NORTH AMERICA 820 JORIE BLVD OAK BROOK,IL60523		PC	TO HELP ACTIVITIES OF VAR PUBLIC CHAR INST WHICH ARE EXEMPT UNDER 501 (C)(3)	1,500
SMILE TRAIN 41 MADISON AVENUE - 28TH FLOOR NEW YORK,NY10010		PC	TO HELP ACTIVITIES OF VAR PUBLIC CHAR INST WHICH ARE EXEMPT UNDER 501 (C)(3)	1,000
ST SAHAG & ST MESROB ARMENIAN CHURCH 630 CLOTHIER RD WYNNEWOOD,PA19096		PC	TO HELP ACTIVITIES OF VAR PUBLIC CHAR INST WHICH ARE EXEMPT UNDER 501 (C)(3)	8,000
STUDIO INCAMMINATI 1901 S 9TH STREET BOK 7TH FLOOR PHILADELPHIA,PA19148		PC	TO HELP ACTIVITIES OF VAR PUBLIC CHAR INST WHICH ARE EXEMPT UNDER 501 (C)(3)	500
SUSAN G KOMEN FOUNDATION 5005 LBJ FREEWAY SUITE 526 DALLAS,TX75244		PC	TO HELP ACTIVITIES OF VAR PUBLIC CHAR INST WHICH ARE EXEMPT UNDER 501 (C)(3)	1,000
THE ROENTGEN FUND 44211 SLATESTONE COURT LEESBURG,VA20176		PC	TO HELP ACTIVITIES OF VAR PUBLIC CHAR INST WHICH ARE EXEMPT UNDER 501 (C)(3)	1,500
TOYS FOR TOTS 18251 QUANTICO GATEWAY DRIVE TRIANGLE,VA221721776		PC	TO HELP ACTIVITIES OF VAR PUBLIC CHAR INST WHICH ARE EXEMPT UNDER 501 (C)(3)	1,000
Total ................................. 3a				305,500

bApproved for future payment

Total ................................. 3b				0

Form 990-PF (2023)

Page 12

Part XV-A

Analysis of Income-Producing Activities

Enter gross amounts unless otherwise indicated.	Unrelated business income		Excluded by section 512, 513, or 514		(e) Related or exempt function income (See instructions.)
1Program service revenue:	(a) Business code	(b) Amount	(c) Exclusion code	(d) Amount	(e) Related or exempt function income (See instructions.)
a
b
c
d
e
f
gFees and contracts from government agencies
2 Membership dues and assessments ....
3 Interest on savings and temporary cash investments ...........
4 Dividends and interest from securities ....			14	150,946
5 Net rental income or (loss) from real estate:
aDebt-financed property......
bNot debt-financed property.....
6 Net rental income or (loss) from personal property
7 Other investment income .....
8 Gain or (loss) from sales of assets other than inventory ............			18	29,743
9 Net income or (loss) from special events:
10 Gross profit or (loss) from sales of inventory
11 Other revenue: a
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) ..		0		180,689	0

13Total. Add line 12, columns (b), (d), and (e)..................

180,689

(See worksheet in line 13 instructions to verify calculations.)

Part XV-B

Relationship of Activities to the Accomplishment of Exempt Purposes

Line No.	Explain below how each activity for which income is reported in column (e) of Part XV-A contributed importantly to the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See instructions.)

Form 990-PF (2023)

Page 13

Part XVI

Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations

Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?

Yes

Transfers from the reporting foundation to a noncharitable exempt organization of:

(1) Cash...................................

1a(1)

(2) Other assets.................................

1a(2)

Other transactions:

(1) Sales of assets to a noncharitable exempt organization....................

1b(1)

(2) Purchases of assets from a noncharitable exempt organization..................

1b(2)

(3) Rental of facilities, equipment, or other assets.......................

1b(3)

(4) Reimbursement arrangements...........................

1b(4)

(5) Loans or loan guarantees.............................

1b(5)

(6) Performance of services or membership or fundraising solicitations................

1b(6)

Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............

If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.

(a) Line No.	(b) Amount involved	(c) Name of noncharitable exempt organization	(d) Description of transfers, transactions, and sharing arrangements

Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
described in section 501(c) (other than section 501(c)(3)) or in section 527? ...........Yes No

If "Yes," complete the following schedule.

(a) Name of organization	(b) Type of organization	(c) Description of relationship

Sign Here

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
				May the IRS discuss this return with the preparer shown below? See instructions. Yes No
	Signature of officer or trustee	Date	Title

Paid Preparer Use Only	Print/Type preparer's name	Preparer's Signature	Date	Check if self- employed	PTIN
	Firm's name				Firm's EIN
	Firm's address				Phone no.

Form 990-PF (2023)

Additional Data

Software ID:
Software Version:

Form 990PF - Special Condition Description:

Special Condition Description

- TIN:

TY 2023 AccountingFeesSchedule

Name:

LEVON & CLAUDIA NAZARIAN FAMILY

FOUNDATION INC (LEVON NAZARIAN FD'N)

EIN:

11-3587458

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
CBIZ MARKS PANETH	9,800	4,900		4,900

- TIN:

TY 2023 InvestmentsCorpBondsSchedule

Name:

LEVON & CLAUDIA NAZARIAN FAMILY

FOUNDATION INC (LEVON NAZARIAN FD'N)

EIN:

11-3587458

Name of Bond	End of Year Book Value	End of Year Fair Market Value
A T & T INC - 50,000 SHARES	47,585	48,862
AMERICAN EXPRESS - 50,000 SHARES	52,247	52,137
ANHEUSER-BUSCH INBEV WOR - 50,000 SHARES	49,488	50,777
APPLE INC - 50,000 SHARES	49,829	48,700
B P CAP MARKETS AMERICA - 50,000 SHARES	48,311	49,694
BANK OF AMERICA CORP - 50,000 SHARES	51,992	48,831
BANK OF MONTREAL - 50,000 SHARES	50,616	50,932
BANK OF NOVA SCOTIA - 50,000 SHARES	49,627	47,377
BARCLAYS PLC - 50,000 SHARES	51,567	48,207
BRISTOL-MYERS SQUIBB CO - 50,000 SHARES	54,069	48,514
CANADIAN IMPERIAL BANK - 50,000 SHARES	47,430	48,004
CITIGROUP INC - 50,000 SHARES	46,129	47,446
COMCAST CORP - 50,000 SHARES	46,479	47,658
COOPERATIEVE RABOBANK - 50,000 SHARES	54,133	47,870
CREDIT SUISSE NEW YORK - 50,000 SHARES	52,809	48,456
GOLDMAN SACHS GROUP INC - 50,000 SHARES	54,722	48,144
HOME DEPOT INC - 50,000 SHARES	43,990	45,666
HSBC HOLDINGS PLC - 50,000 SHARES	49,819	50,692
INTEL CORP - 55,000 SHARES	47,764	49,504
JOHN DEERE CAPITAL CORP. - 50,000 SHARES	49,581	50,827
JP MORGAN CHASE & CO - 50,000 SHARES	48,479	49,436
KLA CORP - 50,000 SHARES	49,148	51,074
LLOYDS BANK PLC - 50,000 SHARES	53,527	49,526
META PLATFORMS INC - 50,000 SHARES	47,271	48,689
MITSUBISHI UFJ FIN GROUP - 50,000 SHARES	50,493	48,291
MORGAN STANLEY - 50,000 SHARES	49,314	50,228
ORACLE CORP - 50,000 SHARES	45,989	47,162
PFIZER INVESTMENT ENTER - 50,000	48,180	50,113
PNC FINANCIAL SERVICES - 50,000 SHARES	49,865	51,067
ROYAL BANK OF CANADA - 50,000 SHARES	48,881	49,577
ROYAL BANK OF SCOTLAND GROUP PLC - 50,000 SHARES	47,445	49,218
SHELL INTERNATIONAL FIN - 55,000 SHARES	48,527	50,238
SUMITOMO MITSUI FINLGRP - 50,000 SHARES	46,176	47,364
TARGET CORP - 50,000 SHARES	48,231	50,500
TORONTO-DOMINION BANK - 50,000 SHARES	50,136	50,950
TRUIST FINANCIAL CORP - 50,000 SHARES	50,063	50,881
US BANCORP - 45,000 SHARES	45,858	45,291
VERIZON COMMUNICATIONS - 50,000 SHARES	46,196	48,345
WALT DISNEY COMPANY - 55,000 SHARES	46,586	48,936
WELLS FARGO & COMPANY - 50,000 SHARES	47,234	48,599

- TIN:

TY 2023 InvestmentsCorpStockSchedule

Name:

LEVON & CLAUDIA NAZARIAN FAMILY

FOUNDATION INC (LEVON NAZARIAN FD'N)

EIN:

11-3587458

Name of Stock	End of Year Book Value	End of Year Fair Market Value
A T & T INC - 850 SHARES	14,998	14,263
ABBOTT LABORATORIES - 210 SHARES	18,104	23,115
ABBVIE INC - 154 SHARES	11,326	23,865
ACCENTURE PLC - 27 SHARES	7,259	9,475
ALIGN TECHNOLOGY INC - 62 SHARES	21,955	16,988
ALLSTATE CORP - 132 SHARES	17,466	18,477
ALPHABET INC - 635 SHARES	51,178	88,703
AMAZON.COM INC - 429 SHARES	37,631	65,182
AMERICAN INTERNATIONAL GROUP INC - 380 SHARES	10,676	25,745
AMERIPRISE FINANCIAL INC - 67 SHARES	15,224	25,449
AMPHENOL CORP NEW - 240 SHARES	18,147	23,791
ANTHEM INC - 31 SHARES	14,512	14,618
APPLE INC - 477 SHARES	52,827	91,836
APPLIED MATERIALS INC - 92 SHARES	12,531	14,910
ARES MANAGEMENT CORPORATION - 90 SHARES	7,447	10,703
ASSURANT INC - 120 SHARES	17,168	20,219
BAKER HUGHES - 320 SHARES	10,041	10,938
BANK OF AMERICA CORPORATION - 440 SHARES	8,848	14,815
BECTON DICKINSON & CO - 95 SHARES	26,114	23,164
BERKSHIRE HATHAWAY INC DEL CL B - 114 SHARES	39,735	40,659
BNY MELLON BOND FUND - 16,339 SHARES	200,000	180,556
BNY MELLON DEVELOPED MARKETS REAL ESTATE SECURITIES FUND - 7,217 SHARES	66,071	57,449
BNY MELLON HIGH YIELD FUND - CLASS I - 29,018 SHARES	170,403	155,539
BNY MELLON INTERNATION STOCK FUND - 14,746 SHARES	241,323	346,091
BOSTON SCIENTIFIC CORPORATION - 490 SHARES	21,489	28,327
BROADCOM INC - 10 SHARES	5,378	11,162
CHEWY, INC - 550 SHARES	9,993	12,996
CISCO SYSTEMS INC - 240 SHARES	13,793	12,125
CME GROUP INC - 104 SHARES	19,325	21,902
COCA-COLA CO - 270 SHARES	14,065	15,911
CONSTELLATION ENERGY - 165 SHARES	18,738	19,287
CORNING INC - 290 SHARES	10,248	8,830
COSTAR GROUP INC - 170 SHARES	13,488	14,856
COSTCO WHSL CORP NEW - 22 SHARES	4,439	14,522
CRH PLC - 170 SHARES	9,518	11,757
CSX CORP - 230 SHARES	2,965	7,974
DANAHER CORP - 92 SHARES	20,541	21,283
DEERE & CO - 12 SHARES	1,536	4,798
DOMINION RES INC VA NEW - 230 SHARES	11,118	10,810
EATON CORP PLC - 152 SHARES	10,783	36,605
ELI LILLY & CO - 81 SHARES	16,412	47,217
EVEREST RE GROUP LTD - 30 SHARES	11,454	10,607
EXXON MOBIL CORP - 392 SHARES	41,128	39,192
FREEPORT MCMORAN COPPER & GOLD INC - 390 SHARES	17,066	16,602
GENUINE PARTS CO - 47 SHARES	8,157	6,509
GQG PARTNERS EMERGING MARKETS EQUITY FUND - 7,709 SHARES	109,000	122,105
HUBSPOT, INC - 40 SHARES	21,275	23,222
ILLINOIS TOOL WKS INC - 64 SHARES	5,686	16,764
ILLUMINA INC - 110 SHARES	17,176	15,316
INTEL CORP - 240 SHARES	11,038	12,060
INTERNATIONAL GAME TECHNOLOGY PLC - 660 SHARES	18,909	18,091
INTUITIVE SURGICAL INC - 30 SHARES	10,248	10,121
ISHARES MSCI EAFE SMALL CAP INDEX FUND - 734 SHARES	48,700	45,435
ISHARES RUSSELL 2000 INDEX FUND - 663 SHARES	86,833	133,071
JP MORGAN CHASE & CO - 304 SHARES	33,129	51,710
LAS VEGAS SANDS CORP - 450 SHARES	15,917	22,144
MARATHON PETROLEUM CORP - 100 SHARES	14,889	14,836
MARTIN MARIETTA MATIS INC - 26 SHARES	9,022	12,972
MC DONALDS CORPORATION - 37 SHARES	9,015	10,971
MICROCHIP TECHNOLOGY INC - 100 SHARES	8,204	9,018
MICROSOFT CORPORATION - 300 SHARES	39,559	112,812
NETFLIX COM INC - 18 SHARES	7,928	8,764
NEWMONT MINING CORP - 520 SHARES	21,476	21,523
NEXTERA ENERGY INC - 128 SHARES	5,773	7,775
NIKE INC CLASS B STOCK - 75 SHARES	4,296	8,143
NORTHROP GRUMMAN CORP - 48 SHARES	20,458	22,471
NUVEEN ESG HIGH YIELD CORP BOND ETF - 8,083 SHARES	165,605	170,066
NVIDIA CORP - 114 SHARES	30,188	56,455
OCCIDENTAL PETROLEUM CORP - 290 SHARES	17,817	17,316
PUBLIC SERVICE ENTERPRISE GROUP INC - 180 SHARES	12,451	11,007
REGENERON PHARMACEUTICALS INC - 10 SHARES	6,898	8,783
RENAISSANCE RE HLDGS LTD ADR - 65 SHARES	12,578	12,740
REPLIGEN CORP - 49 SHARES	8,519	8,810
S&P GLOBAL INC - 43 SHARES	9,450	18,942
SANOFI-AVENTIS ADR - 300 SHARES	15,577	14,919
SAREPTA THERAPEUTICS, INC - 146 SHARES	16,720	14,079
SCHLUMBERGER LTD - 440 SHARES	24,604	22,898
SHOPIFY, INC - 130 SHARES	7,537	10,127
SPDR BLOOMBERG BARCLAYS HIGH YIELD BOND ETF - 1,866 SHARES	171,429	176,766
SPDR S&P 500 ETF TRUST - 320 SHARES	146,025	152,099
SPDR S&P DIVIDEND ETF - 1,152 SHARES	145,696	143,965
SQUARE, INC - 220 SHARES	14,546	17,017
SYNCHRONY FINANCIAL - 160 SHARES	2,904	6,110
THE BNY MELLON MID CAP - 0 SHARES	285,811	292,151
THE PROCTOR & GAMBLE COMPANY - 53 SHARES	7,608	7,767
THERMO FISHER SCIENTIFIC INC - 30 SHARES	10,248	15,924
TRANE TECHNOLOGIES PUBLIC LIMITED CO - 72 SHARES	3,119	17,561
TWILIO INC - 110 SHARES	7,407	8,346
UBER TECHNOLOGIES, INC - 270 SHARES	13,313	16,624
UNITEDHEALTH GROUP INC - 42 SHARES	5,596	22,112
VAN ECK CM COMMODITY INDEX FUND - 1,138 SHARES	72,251	76,737
VERALTO CORPORATION - 30 SHARES	2,652	2,468
VOYA FINANCIAL INC - 220 SHARES	6,192	16,051

- TIN:

TY 2023 OtherProfessionalFeesSchedule

Name:

LEVON & CLAUDIA NAZARIAN FAMILY

FOUNDATION INC (LEVON NAZARIAN FD'N)

EIN:

11-3587458

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
INVESTMENT ADVISORY FEES TO BNY MELLON WEALTH MANAGEMENT	36,945	36,945		0

- TIN:

TY 2023 TaxesSchedule

Name:

LEVON & CLAUDIA NAZARIAN FAMILY

FOUNDATION INC (LEVON NAZARIAN FD'N)

EIN:

11-3587458

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
FOREIGN TAXES	238	238		0