<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-13T19:20:30-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>841003319</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>IAN D GARDENSWARTZ &amp; ASSOCIATES PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>6825 E TENNESSEE AVE 235</AddressLine1Txt>
        <CityNm>DENVER</CityNm>
        <StateAbbreviationCd>CO</StateAbbreviationCd>
        <ZIPCd>80224</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>841333330</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>DANIEL GORDON FAMILY FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>DANI</BusinessNameControlTxt>
      <PhoneNum>7046581500</PhoneNum>
      <USAddress>
        <AddressLine1Txt>124 IRON GATE CIRCLE</AddressLine1Txt>
        <CityNm>MOORESVILLE</CityNm>
        <StateAbbreviationCd>NC</StateAbbreviationCd>
        <ZIPCd>28117</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>DANIEL GORDON</PersonNm>
      <PersonTitleTxt>PRES/TREAS</PersonTitleTxt>
      <SignatureDt>2024-05-06</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>DANIEL</PersonFirstNm>
        <PersonLastNm>GORDON</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>RICH L MERG</PreparerPersonNm>
      <PTIN>P01234092</PTIN>
      <PhoneNum>3033883782</PhoneNum>
      <PreparationDt>2024-05-08</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="6">
    <IRS990PF documentId="RetDoc7" referenceDocumentId="RetDoc6">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>2354720</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>50</ContriRcvdRevAndExpnssAmt>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <InterestOnSavRevAndExpnssAmt>87655</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>21373</InterestOnSavNetInvstIncmAmt>
        <TotalRevAndExpnssAmt>87705</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>21373</TotalNetInvstIncmAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="RetDoc1">6000</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesNetInvstIncmAmt>6000</AccountingFeesNetInvstIncmAmt>
        <OtherProfFeesRevAndExpnssAmt referenceDocumentId="RetDoc4">10</OtherProfFeesRevAndExpnssAmt>
        <OtherProfFeesNetInvstIncmAmt>10</OtherProfFeesNetInvstIncmAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="RetDoc5">250</TaxesRevAndExpnssAmt>
        <TotOprExpensesRevAndExpnssAmt>6260</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>6010</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>123725</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>123725</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>129985</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>6010</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>123725</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-42280</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>15363</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>4936</CashBOYAmt>
        <CashEOYAmt>75953</CashEOYAmt>
        <CashEOYFMVAmt>75953</CashEOYFMVAmt>
        <SavAndTempCashInvstBOYAmt>6147</SavAndTempCashInvstBOYAmt>
        <AcctRcvblAmt>427</AcctRcvblAmt>
        <AcctRcvblBOYAmt>247</AcctRcvblBOYAmt>
        <AcctRcvblEOYAmt>427</AcctRcvblEOYAmt>
        <AcctRcvblEOYFMVAmt>427</AcctRcvblEOYFMVAmt>
        <USGovernmentObligationsBOYAmt>2408087</USGovernmentObligationsBOYAmt>
        <USGovernmentObligationsEOYAmt referenceDocumentId="RetDoc2">2405806</USGovernmentObligationsEOYAmt>
        <USGovtObligationsEOYFMVAmt>2278340</USGovtObligationsEOYFMVAmt>
        <TotalAssetsBOYAmt>2419417</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>2482186</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>2354720</TotalAssetsEOYFMVAmt>
        <AccountsPayableEOYAmt>105049</AccountsPayableEOYAmt>
        <TotalLiabilitiesEOYAmt>105049</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <RetainedEarningBOYAmt>2419417</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>2377137</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>2419417</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>2377137</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>2419417</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>2482186</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>2419417</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-42280</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>2377137</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>2377137</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>214</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>214</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>214</TaxBasedOnInvestmentIncomeAmt>
        <EstimatedPlusOvpmtIncmTxAmt>39</EstimatedPlusOvpmtIncmTxAmt>
        <TotalPaymentsAndCreditsAmt>39</TotalPaymentsAndCreditsAmt>
        <TaxDueAmt>175</TaxDueAmt>
      </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>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <PersonsWithBooksName>
          <BusinessNameLine1Txt>IAN D GARDENSWARTZ &amp; ASSOCIATES</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>3033883782</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>6825 E TENNESSEE AVE SUITE 235</AddressLine1Txt>
          <CityNm>DENVER</CityNm>
          <StateAbbreviationCd>CO</StateAbbreviationCd>
          <ZIPCd>80224</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>DANIEL GORDON</PersonNm>
          <USAddress>
            <AddressLine1Txt>124 IRON GATE CIRCLE</AddressLine1Txt>
            <CityNm>MOORESVILLE</CityNm>
            <StateAbbreviationCd>NC</StateAbbreviationCd>
            <ZIPCd>28117</ZIPCd>
          </USAddress>
          <TitleTxt>PRES/TREAS</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>2242906</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>43518</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>337</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>2286761</TotalFMVOfUnusedAssetsAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>2286761</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>34301</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>2252460</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>112623</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>112623</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>214</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>214</TotalTaxAmt>
        <DistributableBeforeAdjAmt>112409</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>112409</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>112409</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>123725</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>123725</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>112409</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr3Amt>3280</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr1Amt>7303</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>10583</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>123725</QualifyingDistributionsAmt>
        <AppliedToCurrentYearAmt>112409</AppliedToCurrentYearAmt>
        <RemainingDistriFromCorpusAmt>11316</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>21899</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovToNextYrAmt>21899</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear3Amt>3280</ExcessFromYear3Amt>
        <ExcessFromYear1Amt>7303</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>11316</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>SEE ATTACHED SCHEDULE 1</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>VARIOUS-SEE ATTACHED</AddressLine1Txt>
            <CityNm>VARIOUSSEE ATTACHED</CityNm>
            <StateAbbreviationCd>NC</StateAbbreviationCd>
            <ZIPCd>28117</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PUBLIC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CHARITY</GrantOrContributionPurposeTxt>
          <Amt>123725</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>123725</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>87655</ExclusionAmt>
        </IntOnSavAndTempCashInvstGrp>
        <DividendsAndInterestFromSecDtl>
          <ExclusionCd>14</ExclusionCd>
        </DividendsAndInterestFromSecDtl>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>87655</ExclusionAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>87655</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>
    <AccountingFeesSchedule documentId="RetDoc1">
      <AccountingFeesDetail>
        <CategoryTxt>ACCOUNTING</CategoryTxt>
        <Amt>6000</Amt>
        <NetInvestmentIncomeAmt>6000</NetInvestmentIncomeAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <InvestmentsGovtObligationsSch documentId="RetDoc2">
      <StateLocalSecBookVlEOYAmt>2405806</StateLocalSecBookVlEOYAmt>
      <StateLocalSecEOYFMVAmt>2278340</StateLocalSecEOYFMVAmt>
    </InvestmentsGovtObligationsSch>
    <OtherLiabilitiesSchedule documentId="RetDoc3">
      <OtherLiabilitiesDetail>
        <Desc>PAYABLE - ESTIMATED TAX PAYMENTS</Desc>
      </OtherLiabilitiesDetail>
    </OtherLiabilitiesSchedule>
    <OtherProfessionalFeesSchedule documentId="RetDoc4">
      <OtherProfessionalFeesDetail>
        <CategoryTxt>LEGAL</CategoryTxt>
        <Amt>10</Amt>
        <NetInvestmentIncomeAmt>10</NetInvestmentIncomeAmt>
      </OtherProfessionalFeesDetail>
    </OtherProfessionalFeesSchedule>
    <TaxesSchedule documentId="RetDoc5">
      <TaxesDetail>
        <CategoryTxt>FEDERAL TAXES</CategoryTxt>
        <Amt>250</Amt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>
