<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-03-13T13:55:42-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>271839429</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>J LAN CPA INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>12225 SOUTH ST STE 100</AddressLine1Txt>
        <CityNm>ARTESIA</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>90701</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>854392988</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>DUCHEN FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>DUCH</BusinessNameControlTxt>
      <PhoneNum>9174288505</PhoneNum>
      <USAddress>
        <AddressLine1Txt>20269 WOODBINE AVE</AddressLine1Txt>
        <CityNm>CASTRO VALLEY</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>94546</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>QIAN CHEN</PersonNm>
      <PersonTitleTxt>CEO</PersonTitleTxt>
      <PhoneNum>9174288505</PhoneNum>
      <SignatureDt>2024-02-25</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>QIAN</PersonFirstNm>
        <PersonLastNm>CHEN</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>YUPENG STEVE SONG</PreparerPersonNm>
      <PTIN>P02245654</PTIN>
      <PhoneNum>5629249666</PhoneNum>
      <PreparationDt>2024-03-07</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="7">
    <IRS990PF documentId="RetDoc7">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>150121</FMVAssetsEOYAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>59795</ContriRcvdRevAndExpnssAmt>
        <InterestOnSavRevAndExpnssAmt>209</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>209</InterestOnSavNetInvstIncmAmt>
        <DividendsRevAndExpnssAmt>924</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>924</DividendsNetInvstIncmAmt>
        <OtherIncomeRevAndExpnssAmt referenceDocumentId="RetDoc4">23</OtherIncomeRevAndExpnssAmt>
        <OtherIncomeAdjNetIncmAmt>23</OtherIncomeAdjNetIncmAmt>
        <TotalRevAndExpnssAmt>60951</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>1133</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>23</TotalAdjNetIncmAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="RetDoc2">2500</AccountingFeesRevAndExpnssAmt>
        <OtherProfFeesRevAndExpnssAmt referenceDocumentId="RetDoc5">544</OtherProfFeesRevAndExpnssAmt>
        <OtherProfFeesNetInvstIncmAmt>544</OtherProfFeesNetInvstIncmAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="RetDoc6">50</TaxesRevAndExpnssAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="RetDoc3">4700</OtherExpensesRevAndExpnssAmt>
        <TotOprExpensesRevAndExpnssAmt>7794</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>544</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>6000</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>6000</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>13794</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>544</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>6000</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>47157</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>589</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>23</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>30694</CashBOYAmt>
        <CashEOYAmt>11666</CashEOYAmt>
        <CashEOYFMVAmt>11666</CashEOYFMVAmt>
        <SavAndTempCashInvstBOYAmt>77590</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>134000</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>138455</SavAndTempCashInvstEOYFMVAmt>
        <TotalAssetsBOYAmt>108284</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>145666</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>150121</TotalAssetsEOYFMVAmt>
        <AccountsPayableBOYAmt>15775</AccountsPayableBOYAmt>
        <GrantsPayableEOYAmt>6000</GrantsPayableEOYAmt>
        <TotalLiabilitiesBOYAmt>15775</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>6000</TotalLiabilitiesEOYAmt>
        <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
        <NoDonorRstrNetAssestsBOYAmt>92509</NoDonorRstrNetAssestsBOYAmt>
        <NoDonorRstrNetAssestsEOYAmt>139666</NoDonorRstrNetAssestsEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>92509</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>139666</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>108284</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>145666</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>92509</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>47157</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>139666</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>139666</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>8</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>8</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>8</TaxBasedOnInvestmentIncomeAmt>
        <BackupWithholdingWithheldAmt>9</BackupWithholdingWithheldAmt>
        <TotalPaymentsAndCreditsAmt>9</TotalPaymentsAndCreditsAmt>
        <OverpaymentAmt>1</OverpaymentAmt>
        <AppliedToESTaxAmt>0</AppliedToESTaxAmt>
        <RefundAmt>1</RefundAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>true</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>CA</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <IndividualWithBooksNm>STEVEN DU</IndividualWithBooksNm>
        <PhoneNum>9177505499</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>20269 WOODBINE AVE</AddressLine1Txt>
          <AddressLine2Txt>CASTRO VALLEY</AddressLine2Txt>
          <CityNm>CASTRO VALLEY</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>94546</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
      </StatementsRegardingActyGrp>
      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>false</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>false</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>false</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>false</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <UndistributedIncomePYInd>false</UndistributedIncomePYInd>
        <BusinessHoldingsInd>false</BusinessHoldingsInd>
        <JeopardyInvestmentsInd>false</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>false</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>false</InfluenceLegislationInd>
        <InfluenceElectionInd>false</InfluenceElectionInd>
        <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>false</NoncharitablePurposeInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
        <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
        <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>QIAN CHEN</PersonNm>
          <USAddress>
            <AddressLine1Txt>20269 WOODBINE AVE</AddressLine1Txt>
            <CityNm>CASTRO VALLEY</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>94546</ZIPCd>
          </USAddress>
          <TitleTxt>CEO</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>STEVE DU</PersonNm>
          <USAddress>
            <AddressLine1Txt>20269 WOODBINE AVE</AddressLine1Txt>
            <CityNm>CASTRO VALLEY</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>94546</ZIPCd>
          </USAddress>
          <TitleTxt>SECRETARY</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SumOfProgramRelatedInvstGrp>
        <Description1Txt>N/A</Description1Txt>
      </SumOfProgramRelatedInvstGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>108023</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>21180</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>129203</TotalFMVOfUnusedAssetsAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>129203</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>1938</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>127265</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>6363</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>6363</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>8</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>8</TotalTaxAmt>
        <DistributableBeforeAdjAmt>6355</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>6355</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>6355</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>6000</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>6000</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>6355</DistributableAsAdjustedAmt>
        <UndistributedIncomePYAmt>2507</UndistributedIncomePYAmt>
        <QualifyingDistributionsAmt>6000</QualifyingDistributionsAmt>
        <AppliedToYear1Amt>2507</AppliedToYear1Amt>
        <AppliedToCurrentYearAmt>3493</AppliedToCurrentYearAmt>
        <UndistributedIncomeCYAmt>2862</UndistributedIncomeCYAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <ContributingManagerNm>STEVEN DU</ContributingManagerNm>
        <ContributingManagerNm>QIAN CHEN</ContributingManagerNm>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <ApplicationSubmissionInfoGrp>
          <FormAndInfoAndMaterialsTxt>N/A</FormAndInfoAndMaterialsTxt>
          <SubmissionDeadlinesTxt>N/A</SubmissionDeadlinesTxt>
          <RestrictionsOnAwardsTxt>N/A</RestrictionsOnAwardsTxt>
        </ApplicationSubmissionInfoGrp>
        <GrantOrContributionPdDurYrGrp>
          <Amt>6000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>6000</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <ExclusionCd>2</ExclusionCd>
          <ExclusionAmt>209</ExclusionAmt>
        </IntOnSavAndTempCashInvstGrp>
        <DividendsAndInterestFromSecDtl>
          <ExclusionCd>2</ExclusionCd>
          <ExclusionAmt>924</ExclusionAmt>
        </DividendsAndInterestFromSecDtl>
        <OtherRevenueDescribedGrp>
          <ExclusionCd>1</ExclusionCd>
          <ExclusionAmt>23</ExclusionAmt>
        </OtherRevenueDescribedGrp>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>1156</ExclusionAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>1156</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <TrnsfrTransRlnNonchrtblEOGrp>
        <TrnsfrOfCashToNonchrtblEOInd>false</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>false</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>false</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>false</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>false</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>false</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>false</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>false</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>false</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>false</RelationshipsNonchrtblEOInd>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
    <IRS990ScheduleB documentId="RetDoc1">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <GeneralRuleInd>X</GeneralRuleInd>
      <ContributorInformationGrp>
        <ContributorNum>1</ContributorNum>
        <ContributorPersonNm>STEVEN DU</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>20269 WOODBINE AVE</AddressLine1Txt>
          <CityNm>CASTRO VALLEY</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>94546</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>29897</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
      <ContributorInformationGrp>
        <ContributorNum>2</ContributorNum>
        <ContributorPersonNm>QIAN CHEN</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>20269 WOODBINE AVE</AddressLine1Txt>
          <CityNm>CASTRO VALLEY</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>94546</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>29898</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <AccountingFeesSchedule documentId="RetDoc2">
      <AccountingFeesDetail>
        <CategoryTxt>TAX PREPARATION</CategoryTxt>
        <Amt>2500</Amt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <OtherExpensesSchedule documentId="RetDoc3">
      <OtherExpensesScheduleGrp>
        <Desc>EXPENSES</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <RevenueAndExpensesPerBooksAmt>4700</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncomeSchedule2 documentId="RetDoc4">
      <OtherIncomeDetail>
        <RevenueAndExpensesPerBooksAmt>23</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>23</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
    </OtherIncomeSchedule2>
    <OtherProfessionalFeesSchedule documentId="RetDoc5">
      <OtherProfessionalFeesDetail>
        <CategoryTxt>INVESTMENT MANAGEMENT FEE</CategoryTxt>
        <Amt>544</Amt>
        <NetInvestmentIncomeAmt>544</NetInvestmentIncomeAmt>
      </OtherProfessionalFeesDetail>
    </OtherProfessionalFeesSchedule>
    <TaxesSchedule documentId="RetDoc6">
      <TaxesDetail>
        <CategoryTxt>INDIRECT TAXES/LICENSES</CategoryTxt>
        <Amt>50</Amt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>
