﻿<?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="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-11-11T14:52:00-06:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>873231666</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>PKF O'CONNOR DAVIES ADVISORY LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>20 COMMERCE DRIVE SUITE 301</AddressLine1Txt>
        <CityNm>CRANFORD</CityNm>
        <StateAbbreviationCd>NJ</StateAbbreviationCd>
        <ZIPCd>070163618</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>010821343</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>IUOE LOCAL #68 CHARITY FUND INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>IUOE</BusinessNameControlTxt>
      <PhoneNum>9732445800</PhoneNum>
      <USAddress>
        <AddressLine1Txt>11 FAIRFIELD PLACE</AddressLine1Txt>
        <CityNm>WEST CALDWELL</CityNm>
        <StateAbbreviationCd>NJ</StateAbbreviationCd>
        <ZIPCd>07006</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>THOMAS P GIBLIN</PersonNm>
      <PersonTitleTxt>DIRECTOR</PersonTitleTxt>
      <PhoneNum>9732445800</PhoneNum>
      <SignatureDt>2024-11-10</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>EDMOND BRADY</PreparerPersonNm>
      <PTIN>P00100199</PTIN>
      <PhoneNum>9082726200</PhoneNum>
      <PreparationDt>2024-11-10</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <AmendedReturnInd>X</AmendedReturnInd>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.LOCAL68.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc1039100001">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>138795</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>74800</ContributionsGiftsGrantsEtcAmt>
      <GamingGrossIncomeAmt referenceDocumentId="RetDoc1041300001">30045</GamingGrossIncomeAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc1041300001" fndrsngEventContriPrevRptAmt="74800">33950</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>61232</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>2763</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>77563</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>47965</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>2250</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>3440</OtherExpensesTotalAmt>
      <TotalExpensesAmt>53655</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>23908</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>239492</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>263400</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>239492</BOYAmt>
        <EOYAmt>263400</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>239492</BOYAmt>
        <EOYAmt>263400</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>239492</BOYAmt>
        <EOYAmt>263400</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE ORGANIZATION WAS ESTABLISHED TO HAVE OTHER WORTHY ORGANIZATIONS OR INDIVIDUALS BENEFIT FROM BOTH CHARITABLE FINANCIAL ASSISTANCE AND DONATIONS OF MEMBERS' TIME AND EFFORTS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO HAVE OTHER WORTHY ORGANIZATIONS OR INDIVIDUALS BENEFIT FROM BOTH CHARITABLE FINANCIAL ASSISTANCE AND DONATIONS OF MEMBERS' TIME AND EFFORT.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>THOMAS P GIBLIN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MICHAEL B MCGLYNN</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>THOMAS E MEISTER</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN LOMBARDO</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>NJ</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>JOHN LOMBARDO TREASURER</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>11 FAIRFIELD PLACE</AddressLine1Txt>
          <CityNm>WEST CALDWELL</CityNm>
          <StateAbbreviationCd>NJ</StateAbbreviationCd>
          <ZIPCd>07006</ZIPCd>
        </USAddress>
        <PhoneNum>9732445800</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>1</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>66450</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>77624</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>66874</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>61020</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>74800</CurrentTaxYearAmt>
        <TotalAmt>346768</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>55435</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>52965</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>76566</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>74796</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>63995</CurrentTaxYearAmt>
        <TotalAmt>323757</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>121885</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>130589</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>143440</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>135816</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>138795</CurrentTaxYearAmt>
        <TotalAmt>670525</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <TotalAmt>0</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>670525</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>121885</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>130589</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>143440</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>135816</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>138795</CurrentTaxYearAmt>
        <TotalAmt>670525</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc1041300001">
      <FundraisingEventInformationGrp>
        <Event1Nm>GOLF OUTING</Event1Nm>
        <GrossReceiptsEvent1Amt>108750</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>74800</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>33950</GrossRevenueEvent1Amt>
        <RentFacilityCostsEvent1Amt>39482</RentFacilityCostsEvent1Amt>
        <OtherDirectExpensesEvent1Amt>7967</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>108750</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>74800</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>33950</GrossRevenueTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>39482</RentFcltyCostsTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>7967</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>47449</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>-13499</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
      <GamingInformationGrp>
        <GrossRevenueOtherGamingAmt>30045</GrossRevenueOtherGamingAmt>
        <CashPrizesOtherGamingAmt>13783</CashPrizesOtherGamingAmt>
        <VolunteerLaborOtherGamingInd>0</VolunteerLaborOtherGamingInd>
        <GrossRevenueTotalGamingAmt>30045</GrossRevenueTotalGamingAmt>
        <CashPrizesTotalGamingAmt>13783</CashPrizesTotalGamingAmt>
        <DirectExpenseSummaryGamingAmt>13783</DirectExpenseSummaryGamingAmt>
        <NetGamingIncomeSummaryAmt>16262</NetGamingIncomeSummaryAmt>
      </GamingInformationGrp>
      <StatesWhereGamingConductedCd>NJ</StatesWhereGamingConductedCd>
      <LicensedInd>1</LicensedInd>
      <LicenseSuspendedEtcInd>0</LicenseSuspendedEtcInd>
      <GamingWithNonmembersInd>1</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>0</MemberOfOtherEntityInd>
      <GamingOwnFacilityPct>1.00000</GamingOwnFacilityPct>
      <IndividualWithBooksNm>THOMAS P GIBLIN</IndividualWithBooksNm>
      <PersonsWithBooksUSAddress>
        <AddressLine1Txt>11 FAIRFIELD PLACE</AddressLine1Txt>
        <CityNm>WEST CALDWELL</CityNm>
        <StateAbbreviationCd>NJ</StateAbbreviationCd>
        <ZIPCd>07006</ZIPCd>
      </PersonsWithBooksUSAddress>
      <CntrctWith3rdPrtyForGameRevInd>0</CntrctWith3rdPrtyForGameRevInd>
      <CharitableDistributionRqrInd>0</CharitableDistributionRqrInd>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: CHARITABLE CONTRIBUTIONS. GRANTEE NAME: MULTIPLE. AMOUNT GIVEN: 47,965.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: OFFICE EXPENSES. AMOUNT: 2,950. DESCRIPTION: LICENSE FEES. AMOUNT: 490. TOTAL TO FORM 990-EZ, LINE 16: 3,440.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>