﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-06T10:54:51-00:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>264335820</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>KAREN J SKIFF CPA LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>412 LAKESIDE DR</AddressLine1Txt>
        <CityNm>AIKEN</CityNm>
        <StateAbbreviationCd>SC</StateAbbreviationCd>
        <ZIPCd>29803</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>832536271</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>GIFTING TREE FOUNDATION INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>GIFT</BusinessNameControlTxt>
      <PhoneNum>8035077602</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1112 EASTWOOD CT</AddressLine1Txt>
        <CityNm>AIKEN</CityNm>
        <StateAbbreviationCd>SC</StateAbbreviationCd>
        <ZIPCd>29801</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ANNETTE CHEEKS</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>8035077602</PhoneNum>
      <SignatureDt>2024-05-06</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>ANNETTE</PersonFirstNm>
        <PersonLastNm>CHEEKS</PersonLastNm>
      </PersonFullName>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>KAREN J SKIFF</PreparerPersonNm>
      <PTIN>P00229569</PTIN>
      <PhoneNum>8036430190</PhoneNum>
      <PreparationDt>2024-05-06</PreparationDt>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="990EZ" softwareId="23017659" softwareVersionNum="23.1.0.0">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>WWW.GIFTINGTREE.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="990A">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>151648</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>32800</ContributionsGiftsGrantsEtcAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="990G">118848</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>27382</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>91466</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>124266</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>112323</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>325</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>754</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>1579</OtherExpensesTotalAmt>
      <TotalExpensesAmt>114981</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>9285</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>143177</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>152462</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>143177</BOYAmt>
        <EOYAmt>152462</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>143177</BOYAmt>
        <EOYAmt>152462</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>143177</BOYAmt>
        <EOYAmt>152462</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>TO ASSIST PEOPLE IN NEED IN THE AIKEN COMMUNITY AND SUPPORT OTHER LOCAL CHARITIES</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO ASSIST PEOPLE IN NEED IN THE AIKEN COMMUNITY AND SUPPORT OTHER LOCAL CHARITIES.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>112323</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>112323</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>112323</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MONICA KEY</PersonNm>
        <TitleTxt>CHAIRMAN</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>010.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LEE CHEEKS</PersonNm>
        <TitleTxt>VICE CHAIRMAN</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>010.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANNIE CHEEKS</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>015.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LYDDIE HANSEN</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>010.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <OrganizationFiled990TInd>false</OrganizationFiled990TInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>SC</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>ANNIE CHEEKS</PersonNm>
        <USAddress>
          <AddressLine1Txt>1112 EASTWOOD CT</AddressLine1Txt>
          <CityNm>AIKEN</CityNm>
          <StateAbbreviationCd>SC</StateAbbreviationCd>
          <ZIPCd>29801</ZIPCd>
        </USAddress>
        <PhoneNum>8032594760</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <Form720FiledInd>false</Form720FiledInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <RelatedOrgSect527OrgInd>false</RelatedOrgSect527OrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="990A" softwareId="23017659" softwareVersionNum="23.1.0.0">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>21740</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>20126</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>80934</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>31306</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>32800</CurrentTaxYearAmt>
        <TotalAmt>186906</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>21740</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>20126</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>80934</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>31306</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>32800</CurrentTaxYearAmt>
        <TotalAmt>186906</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>186906</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus3YearsAmt>7</CurrentTaxYearMinus3YearsAmt>
        <TotalAmt>7</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>186913</TotalSupportAmt>
      <PublicSupportCY170Pct>1.00000</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>1.00000</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="990B" softwareId="23017659" softwareVersionNum="23.1.0.0">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleG documentId="990G" softwareId="23017659" softwareVersionNum="23.1.0.0">
      <FundraisingEventInformationGrp>
        <Event1Nm>OYSTER ROAST</Event1Nm>
        <GrossReceiptsEvent1Amt>118848</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>118848</GrossRevenueEvent1Amt>
        <FoodAndBeverageEvent1Amt>24472</FoodAndBeverageEvent1Amt>
        <EntertainmentEvent1Amt>500</EntertainmentEvent1Amt>
        <OtherDirectExpensesEvent1Amt>2410</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>118848</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>118848</GrossRevenueTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>24472</FoodAndBeverageTotalEventsAmt>
        <EntertainmentTotalEventsAmt>500</EntertainmentTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>2410</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>27382</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>91466</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="990O" softwareId="23017659" softwareVersionNum="23.1.0.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 10, Grants Paid</FormAndLineReferenceDesc>
        <ExplanationTxt>Activity GRANTS AND ALLOCATIONS, Grantee AIKEN TECH 2276 JEFFERSON DAVIS HWY AIKEN SC 29829, Cash Grant 25,000, Relationship</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 10, Grants Paid</FormAndLineReferenceDesc>
        <ExplanationTxt>Activity GRANTS AND ALLOCATIONS, Grantee ROTARY CLUB OF AIKEN 117 NEWBERRY STREET AIKEN SC 29801, Cash Grant 7,500, Relationship</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 10, Grants Paid</FormAndLineReferenceDesc>
        <ExplanationTxt>Activity GRANTS AND ALLOCATIONS, Grantee EQUINE RESCUE 532 GLENWOOD DR AIKEN SC 29803, Cash Grant 5,100, Relationship</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 10, Grants Paid</FormAndLineReferenceDesc>
        <ExplanationTxt>Activity GRANTS AND ALLOCATIONS, Grantee AIKEN HABITAT FOR HUMANITY 1026 PARK AVE SE AIKEN SC 29801, Cash Grant 5,250, Relationship</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 10, Grants Paid</FormAndLineReferenceDesc>
        <ExplanationTxt>Activity GRANTS AND ALLOCATIONS, Grantee JESUS LOVES ME MINISTRY 401 SILVER BLUFF RD AIKEN SC 29803, Cash Grant 5,300, Relationship</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 10, Grants Paid</FormAndLineReferenceDesc>
        <ExplanationTxt>Activity GRANTS AND ALLOCATIONS, Grantee COMMUNITY MEDICAL CLINIC 244 GREENVILLE ST NW AIKEN SC 29801, Cash Grant 7,500, Relationship</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 10, Grants Paid</FormAndLineReferenceDesc>
        <ExplanationTxt>Activity GRANTS AND ALLOCATIONS, Grantee ACTS 340 PARK AVE SW AIKEN SC 29801, Cash Grant 10,000, Relationship</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Conferences, conventions, and meetings 93</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Supplies 37</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>MISC 136</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>STATE REGISTRATION FEES 50</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER COSTS 45</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>CREDIT CARD FEES 193</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>EMAIL/WEBSITE 1,025</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>