<?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>2024-03-30T05:24:20-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-10-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>030387368</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>GLENNA L POUND CPA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 1281 3458 WEST HILL ROAD</AddressLine1Txt>
        <CityNm>STOWE</CityNm>
        <StateAbbreviationCd>VT</StateAbbreviationCd>
        <ZIPCd>056721281</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-11-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>834552333</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>STOWE JAZZ FESTIVAL LTD</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>STOW</BusinessNameControlTxt>
      <PhoneNum>8026969070</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 6</AddressLine1Txt>
        <CityNm>STOWE</CityNm>
        <StateAbbreviationCd>VT</StateAbbreviationCd>
        <ZIPCd>05672</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>GEORGE WALKER PETIT</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIRECTOR/CEO</PersonTitleTxt>
      <PhoneNum>8026969070</PhoneNum>
      <SignatureDt>2024-03-30</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>GEORGE</PersonFirstNm>
        <PersonLastNm>WALKER PETIT</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>GLENNA L POUND CPA</PreparerPersonNm>
      <PTIN>P00160091</PTIN>
      <PhoneNum>8022539451</PhoneNum>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>WWW.STOWEJAZZFESTIVAL.COM</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc1039100001">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>177376</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>173125</ContributionsGiftsGrantsEtcAmt>
      <GrossSalesOfInventoryAmt>4251</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>4187</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>64</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>173189</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>4000</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>3483</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>7594</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>717</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>152217</OtherExpensesTotalAmt>
      <TotalExpensesAmt>168011</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>5178</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>-149591</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>-144413</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>5817</BOYAmt>
        <EOYAmt>14299</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>15092</BOYAmt>
        <EOYAmt>11788</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>20909</BOYAmt>
        <EOYAmt>26087</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>170500</BOYAmt>
        <EOYAmt>170500</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>-149591</BOYAmt>
        <EOYAmt>-144413</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>ALWAYS JAZZ, ALWAYS FREE</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE STOWE JAZZ FESTIVAL ('SJF') IS A THREE-DAY MUSIC EVENT THAT TAKES PLACE IN AUGUST, IN SEVERAL VENUES IN AND AROUND STOWE, VERMONT. IT IS OUR MISSION TO BRING WORLD-CLASS JAZZ PERFORMANCE TO THE GENERAL PUBLIC FREE OF CHARGE; IN SUPPORT OF COMMUNITY CULTURE, EDUCATION AND THE ARTS.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>0</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ERIC SANTINI</PersonNm>
        <TitleTxt>CHAIR/PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LAURIE SASKO</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>6.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LESLIE ANDERSON</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>WILLIAM MAFFIE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRIAN LEVEN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SARAH HENSHAW</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN MORALE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GEORGE PETIT</PersonNm>
        <TitleTxt>DIRECTOR/CEO</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>29.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>4000</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>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>GEORGE PETIT CEO</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>PO BOX 6</AddressLine1Txt>
          <CityNm>STOWE</CityNm>
          <StateAbbreviationCd>VT</StateAbbreviationCd>
          <ZIPCd>05672</ZIPCd>
        </USAddress>
        <PhoneNum>8026969070</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>110271</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>16625</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>21429</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>79401</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>173125</CurrentTaxYearAmt>
        <TotalAmt>400851</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearAmt>4251</CurrentTaxYearAmt>
        <TotalAmt>4251</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus3YearsAmt>2000</CurrentTaxYearMinus3YearsAmt>
        <TotalAmt>2000</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>110271</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>18625</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>21429</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>79401</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>177376</CurrentTaxYearAmt>
        <TotalAmt>407102</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <TotalAmt>0</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>407102</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>110271</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>18625</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>21429</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>79401</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>177376</CurrentTaxYearAmt>
        <TotalAmt>407102</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <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>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 7 - SALES OF INVENTORY</FormAndLineReferenceDesc>
        <ExplanationTxt>INCOME: GROSS RECEIPTS: 4251. RETURNS AND ALLOWANCES: 0. LESS COST OF GOODS SOLD: 4187. GROSS PROFIT: 64. COST OF GOODS SOLD: INVENTORY AT BEGINNING OF YEAR: 6910. MERCHANDISE PURCHASED: 0. COST OF LABOR: 0. MATERIALS AND SUPPLIES: 2777. OTHER COSTS: 0. INVENTORY AT END OF YEAR: 5500. COST OF GOODS SOLD: 4187.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 14</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: DEPRECIATION. AMOUNT: 1894. DESCRIPTION: OTHER EXPENSES. AMOUNT: 5700. TOTAL TO FORM 990-EZ, LINE 14: 7594.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: EVENT AND PROGRAM EXPENSES. AMOUNT: 139058. DESCRIPTION: TAXES, LICENSES AND FEES. AMOUNT: 657. DESCRIPTION: OFFICE EXPENSES. AMOUNT: 1728. DESCRIPTION: TRAVEL. AMOUNT: 1031. DESCRIPTION: LOAN INTEREST EXPENSE. AMOUNT: 9300. DESCRIPTION: MISC. AMOUNT: 443. TOTAL TO FORM 990-EZ, LINE 16: 152217.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: INVENTORIES. BEG. OF YEAR AMOUNT: 6910. END OF YEAR AMOUNT: 5500. DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 8182. END OF YEAR AMOUNT: 6288.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: SBA LOAN. BEG. OF YEAR AMOUNT: 170500. END OF YEAR AMOUNT: 170500.</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>
