﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.1" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-10-24T15:09:04-07:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>823463626</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>CHOU &amp; CCH ACCOUNTANCY CORP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>4677 OLD IRONSIDES DRIVE SUITE 300</AddressLine1Txt>
        <CityNm>SANTA CLARA</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>95054</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>814632887</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>FONGSONG LIFE FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>FONG</BusinessNameControlTxt>
      <PhoneNum>6502991574</PhoneNum>
      <USAddress>
        <AddressLine1Txt>315 WOODSIDE DRIVE</AddressLine1Txt>
        <CityNm>WOODSIDE</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>94062</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>I-FONG LIN</PersonNm>
      <PersonTitleTxt>President &amp; CEO</PersonTitleTxt>
      <SignatureDt>2024-10-24</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>CHIN-SHIHJENNIFER CHOU</PreparerPersonNm>
      <PTIN>P00948658</PTIN>
      <PhoneNum>4085309988</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="10">
    <IRS990PF documentId="IRS990PF" referenceDocumentId="GeneralExplanation" softwareId="23017517" softwareVersionNum="2023v5.1">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>4032088</FMVAssetsEOYAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>1501918</ContriRcvdRevAndExpnssAmt>
        <InterestOnSavRevAndExpnssAmt>7</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>7</InterestOnSavNetInvstIncmAmt>
        <InterestOnSavingsAdjNetIncmAmt>7</InterestOnSavingsAdjNetIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt>2559471</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>2559471</GrossSalesPriceAmt>
        <CapGainNetIncmNetInvstIncmAmt>2559471</CapGainNetIncmNetInvstIncmAmt>
        <GrossSalesLessRetAndAllwncAmt>5050</GrossSalesLessRetAndAllwncAmt>
        <CostOfGoodsSoldAmt>3829</CostOfGoodsSoldAmt>
        <GrossProfitRevAndExpnssAmt referenceDocumentId="SalesOfInventorySchedule">1221</GrossProfitRevAndExpnssAmt>
        <GrossProfitAdjNetIncmAmt>1221</GrossProfitAdjNetIncmAmt>
        <OtherIncomeRevAndExpnssAmt referenceDocumentId="OtherIncomeSchedule2">120945</OtherIncomeRevAndExpnssAmt>
        <TotalRevAndExpnssAmt>4183562</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>2559478</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>1228</TotalAdjNetIncmAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="AccountingFeesSchedule">1600</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesChrtblPrpsAmt>1600</AccountingFeesChrtblPrpsAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="TaxesSchedule">3792</TaxesRevAndExpnssAmt>
        <TaxesDsbrsChrtblAmt>3792</TaxesDsbrsChrtblAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="OtherExpensesSchedule AmortizationSchedule">95</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesDsbrsChrtblAmt>95</OtherExpensesDsbrsChrtblAmt>
        <TotOprExpensesRevAndExpnssAmt>5487</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>0</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>5487</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>67600</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>67600</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>73087</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>0</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>73087</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>4110475</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>2559478</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>1228</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>23693</CashBOYAmt>
        <CashEOYAmt>106712</CashEOYAmt>
        <CashEOYFMVAmt>106712</CashEOYFMVAmt>
        <USGovernmentObligationsEOYAmt>1061036</USGovernmentObligationsEOYAmt>
        <USGovtObligationsEOYFMVAmt>1061036</USGovtObligationsEOYFMVAmt>
        <OtherInvestmentsBOYAmt>2501939</OtherInvestmentsBOYAmt>
        <OtherInvestmentsEOYAmt>2469342</OtherInvestmentsEOYAmt>
        <OtherInvestmentsEOYFMVAmt>2469342</OtherInvestmentsEOYFMVAmt>
        <OtherAssetsEOYAmt referenceDocumentId="OtherAssetsSchedule">394998</OtherAssetsEOYAmt>
        <OtherAssetsEOYFMVAmt referenceDocumentId="OtherAssetsSchedule">394998</OtherAssetsEOYFMVAmt>
        <TotalAssetsBOYAmt>2525632</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>4032088</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>4032088</TotalAssetsEOYFMVAmt>
        <AccountsPayableBOYAmt>5550</AccountsPayableBOYAmt>
        <AccountsPayableEOYAmt>5550</AccountsPayableEOYAmt>
        <OtherLiabilitiesBOYAmt referenceDocumentId="OtherLiabilitiesSchedule">10000</OtherLiabilitiesBOYAmt>
        <TotalLiabilitiesBOYAmt>15550</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>5550</TotalLiabilitiesEOYAmt>
        <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
        <NoDonorRstrNetAssestsBOYAmt>2510082</NoDonorRstrNetAssestsBOYAmt>
        <NoDonorRstrNetAssestsEOYAmt>4026538</NoDonorRstrNetAssestsEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>2510082</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>4026538</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>2525632</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>4032088</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>2510082</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>4110475</ExcessRevenueOverExpensesAmt>
        <OtherIncreasesAmt referenceDocumentId="OtherIncreasesSchedule">1</OtherIncreasesAmt>
        <SubtotalAmt>6620558</SubtotalAmt>
        <OtherDecreasesAmt referenceDocumentId="OtherDecreasesSchedule">2594020</OtherDecreasesAmt>
        <TotNetAstOrFundBalancesEOYAmt>4026538</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>1 GAIN ON K-1 FROM WRL LLC(EIN:770-474541)</PropertyDesc>
          <HowAcquiredCd>D</HowAcquiredCd>
          <AcquiredDt>1994-11-10</AcquiredDt>
          <SoldDt>2023-07-28</SoldDt>
          <GrossSalesPriceAmt>2559471</GrossSalesPriceAmt>
          <GainOrLossAmt>2559471</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>2559471</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapitalGainNetIncomeAmt>2559471</CapitalGainNetIncomeAmt>
      </CapGainsLossTxInvstIncmDetail>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>35577</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>35577</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>35577</TaxBasedOnInvestmentIncomeAmt>
        <Form2220AttachedInd referenceDocumentId="IRS2220">X</Form2220AttachedInd>
        <EsPenaltyAmt>279</EsPenaltyAmt>
        <TaxDueAmt>35856</TaxDueAmt>
        <AppliedToESTaxAmt>0</AppliedToESTaxAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>false</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>CA</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>true</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <PersonsWithBooksName>
          <BusinessNameLine1Txt>I-FONG LIN</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>6502081332</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>315 WOODSIDE DRIVE</AddressLine1Txt>
          <CityNm>WOODSIDE</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>94062</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>
        <ActsFailToQlfyAsExceptionsInd>false</ActsFailToQlfyAsExceptionsInd>
        <UncorrectedPriorActsInd>false</UncorrectedPriorActsInd>
        <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>I-FONG LIN</PersonNm>
          <USAddress>
            <AddressLine1Txt>315 WOODSIDE DRIVE</AddressLine1Txt>
            <CityNm>WOODSIDE</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>94062</ZIPCd>
          </USAddress>
          <TitleTxt>President &amp; CEO</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>15.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>YVONNE LIN</PersonNm>
          <USAddress>
            <AddressLine1Txt>315 WOODSIDE DRIVE</AddressLine1Txt>
            <CityNm>WOODSIDE</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>94062</ZIPCd>
          </USAddress>
          <TitleTxt>Secretary</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>15.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>FLOSSIE LIN</PersonNm>
          <USAddress>
            <AddressLine1Txt>315 WOODSIDE DRIVE</AddressLine1Txt>
            <CityNm>WOODSIDE</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>94062</ZIPCd>
          </USAddress>
          <TitleTxt>CFO</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>15.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>SUPPORT THE PEACH FOUNDATION. THE FOUNDATION PROVIDES OPPORTUNITIES FOR CHILDREN FROM THE POOR PARTS OF CHINA AND SOUTHEAST ASIA WITH AN OPPORTUNITY TO COMPLETE A COLLEGE EDUCATION , AND TO HELP BREAK THE VICIOUS CYCLE OF POVERTY AND TO RAISE THE EDUCATIONAL STANDARD OF THE REGIONS WHERE THE CHILDREN LIVE.</Description1Txt>
        <Expenses1Amt>16500</Expenses1Amt>
        <Description2Txt>SUPPORT SHIN SHIN EDUCATIONAL FOUNDATION. THE FOUNDATION IS TO PROVIDE RESOURCES, LONG TERM CARE, LOVE AND SERVICES TO CONSTRUCT OR RENOVATE ELEMENTARY SCHOOLS IN THE REMOTE,RURAL AND DESPONDENT REGIONS OF CHINA. DURING THE YEARS, SHIN SHIN HAS PARTNERED WITH NORTHEAST NORMAL UNIVERSITY, OVERSEAS CHINESE AFFAIRS OFFICE OF JIANGXI PROVINCE, &amp; YICHUN CITY BOARD OF EDUCATION, TO ESTABLISH A NATIONAL TRAINNING PROJECT FOR RURAL SCHOOLS AND HOLD A RURAL PRIMARY SCHOOL PRINCIPALS SEMINAR. WE PARTNER WITH SHIN SHIN EDUCATION FOUNDATION FOR THIS PROGRAM.</Description2Txt>
        <Description3Txt>SUPPORT UNIVERSITY OF WISCONSIN FOUNDATION. THE FOUNDATION PROVIDES FINANCIAL SUPPORT TO THE UNIVERSITY. IT HELPS TO SUPPORT CAMPUS PRIORITIES,INCLUDING SCHOLARSHIPS, BUILDING PROJECTS, RESEARCH EFFORTS, AND INITIATIVES OF SPECIFIC SCHOOLS, COLLEGES, PROGRAMS. THE FOUNDATION IS THE UNIVERSITY'S DEVELOPMENT AND FINANCIAL PARTNER. IT WORKS WITH THE CAMPUS TO UNDERSTAND THE UNIVERSITY PRIORITIES, ENCOURAGE GIFTS TO FUND THOSE PRIORITIES AND HELP DONORS TO FIND THE RIGHT FIT FOR THEIR PHILANTHROPY.</Description3Txt>
        <Expenses3Amt>20000</Expenses3Amt>
        <Description4Txt>SUPPORT CIVIC LEADERSHIP ACADEMY AND MORE OTHER CHARITY ORGANIZATION. Civic Leadership Academy will give grants to aapi non-profit organizations to support their Civic engagement projects. The organization will also provide Civic Leadership traning programs to aapi communities.</Description4Txt>
        <Expenses4Amt>31100</Expenses4Amt>
      </SummaryOfDirectChrtblActyGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>353679</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>162024</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>2469342</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>2985045</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>2985045</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>44776</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>2940269</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>147013</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <Sect4942j3j5FndtnAndFrgnOrgInd>X</Sect4942j3j5FndtnAndFrgnOrgInd>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>73087</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>73087</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <PrivateOperatingFoundationsGrp>
        <Section4942j3Ind>X</Section4942j3Ind>
        <LessorAdjNetIncmMinInvstRetGrp>
          <CurrentYearAmt>1228</CurrentYearAmt>
          <Year1Amt>16200</Year1Amt>
          <Year2Amt>67938</Year2Amt>
          <Year3Amt>31146</Year3Amt>
          <TotalAmt>116512</TotalAmt>
        </LessorAdjNetIncmMinInvstRetGrp>
        <Pct85LessorAdjIncmOrMinRetGrp>
          <CurrentYearAmt>1044</CurrentYearAmt>
          <Year1Amt>13770</Year1Amt>
          <Year2Amt>57747</Year2Amt>
          <Year3Amt>26474</Year3Amt>
          <TotalAmt>99035</TotalAmt>
        </Pct85LessorAdjIncmOrMinRetGrp>
        <QualifyingDistributionsGrp>
          <CurrentYearAmt>73087</CurrentYearAmt>
          <Year1Amt>120697</Year1Amt>
          <Year2Amt>39826</Year2Amt>
          <Year3Amt>35796</Year3Amt>
          <TotalAmt>269406</TotalAmt>
        </QualifyingDistributionsGrp>
        <QualifyingDistriMadeDrtGrp>
          <CurrentYearAmt>73087</CurrentYearAmt>
          <Year1Amt>120697</Year1Amt>
          <Year2Amt>39826</Year2Amt>
          <Year3Amt>35796</Year3Amt>
          <TotalAmt>269406</TotalAmt>
        </QualifyingDistriMadeDrtGrp>
        <TwoThirdsMinimumInvstRetGrp>
          <CurrentYearAmt>98009</CurrentYearAmt>
          <Year1Amt>111774</Year1Amt>
          <Year2Amt>73533</Year2Amt>
          <Year3Amt>42325</Year3Amt>
          <TotalAmt>325641</TotalAmt>
        </TwoThirdsMinimumInvstRetGrp>
      </PrivateOperatingFoundationsGrp>
      <SupplementaryInformationGrp>
        <ContributingManagerNm>I-FONG LIN</ContributingManagerNm>
        <ApplicationSubmissionInfoGrp>
          <RecipientPersonNm>I-FONG LIN</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>315 WOODSIDE DRIVE</AddressLine1Txt>
            <CityNm>WOODSIDE</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>94062</ZIPCd>
          </RecipientUSAddress>
          <RecipientPhoneNum>6502081332</RecipientPhoneNum>
          <FormAndInfoAndMaterialsTxt>A FUND REQUESTING LETTER SHOULD BE SUBMITTED, WHICH INCLUDES A DESCRIPTION OF THE ORGANIZATION AND THE INTENDED PURPOSES OF THE FUND.</FormAndInfoAndMaterialsTxt>
          <SubmissionDeadlinesTxt>NONE</SubmissionDeadlinesTxt>
          <RestrictionsOnAwardsTxt>NONE</RestrictionsOnAwardsTxt>
        </ApplicationSubmissionInfoGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>SOAR FOUNDATION</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>4 Union Square H</AddressLine1Txt>
            <CityNm>UNION CITY</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>94587</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NOT RELATED</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>501(C)3</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>EDUCATION CHARITY</GrantOrContributionPurposeTxt>
          <Amt>14400</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>WWII PACIFIC WAR MEMORIAL HALL</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>809 SACRAMENTO ST</AddressLine1Txt>
            <CityNm>SANFRNCISCO</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>94108</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NOT RELATED</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>501(C)</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CHARITABLE CONTRIBUTION</GrantOrContributionPurposeTxt>
          <Amt>1000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>PEACH FOUNDATION</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1098 MARLIN AVENUE</AddressLine1Txt>
            <CityNm>FOSTER CITY</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>94404</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NOT RELATED</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>501(C)3</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CHARITY CONTRIBUTION</GrantOrContributionPurposeTxt>
          <Amt>16500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>UNIVERSITY OF WISCONSIN FOUNDATION</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1848 University Ave</AddressLine1Txt>
            <CityNm>Madison</CityNm>
            <StateAbbreviationCd>WI</StateAbbreviationCd>
            <ZIPCd>53726</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NOT RELATED</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>501(C)(3)</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CHARITABLE CONTRIBUTION</GrantOrContributionPurposeTxt>
          <Amt>20000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>BRIDGE ROAD INTERNATIONAL FOUNDATIO</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>2090 WARM SPRINGS COURT SUITE 256</AddressLine1Txt>
            <CityNm>FREMONT</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>94539</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NOT RELATED</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>501(C)(3)</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CHARITABLE CONTRIBUTION</GrantOrContributionPurposeTxt>
          <Amt>2250</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>CIVIC LEADERSHIP ACADEMY</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>5474 CASTLE MANOR DRIVE</AddressLine1Txt>
            <CityNm>SAN JOSE</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>95129</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NOT RELATED</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CHARITABLE CONTRIBUTION</GrantOrContributionPurposeTxt>
          <Amt>3800</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>HANLIN EDUCATION FOUNDATION OF AMER</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>2090 WARM SPRINGS COURT STE 256</AddressLine1Txt>
            <CityNm>FREMONT</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>94539</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NOT RELATED</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CHARITABLE CONTRIBUTION</GrantOrContributionPurposeTxt>
          <Amt>4500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>LAFAYETTE PARTNERS IN EDUCATION</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 923</AddressLine1Txt>
            <CityNm>LAFAYETTE</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>95549</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NOT RELATED</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CHARITABLE CONTRIBUTION</GrantOrContributionPurposeTxt>
          <Amt>5150</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>67600</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>7</ExclusionAmt>
        </IntOnSavAndTempCashInvstGrp>
        <OtherInvestmentIncomeGrp>
          <RelatedOrExemptFunctionIncmAmt>120945</RelatedOrExemptFunctionIncmAmt>
        </OtherInvestmentIncomeGrp>
        <GainSalesAstOthThanInvntryGrp>
          <RelatedOrExemptFunctionIncmAmt>2559471</RelatedOrExemptFunctionIncmAmt>
        </GainSalesAstOthThanInvntryGrp>
        <GrossProfitLossSlsOfInvntryGrp>
          <RelatedOrExemptFunctionIncmAmt>1221</RelatedOrExemptFunctionIncmAmt>
        </GrossProfitLossSlsOfInvntryGrp>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>7</ExclusionAmt>
          <RelatedOrExemptFunctionIncmAmt>2681637</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>2681644</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="IRS990ScheduleB" softwareId="23017517" softwareVersionNum="2023v5.1">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <GeneralRuleInd>X</GeneralRuleInd>
      <ContributorInformationGrp>
        <ContributorNum>1</ContributorNum>
        <ContributorPersonNm>FLOSSIE LIN</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>315 WOODSIDE DRIVE</AddressLine1Txt>
          <CityNm>WOODSIDE</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>94062</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>219030</TotalContributionsAmt>
        <NoncashContributionInd>X</NoncashContributionInd>
      </ContributorInformationGrp>
      <ContributorInformationGrp>
        <ContributorNum>2</ContributorNum>
        <ContributorPersonNm>I FONG LIN</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>315 WOODSIDE DRIVE</AddressLine1Txt>
          <CityNm>WOODSIDE</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>94062</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>219029</TotalContributionsAmt>
        <NoncashContributionInd>X</NoncashContributionInd>
      </ContributorInformationGrp>
      <ContributorInformationGrp>
        <ContributorNum>3</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1Txt>LSF LLC</BusinessNameLine1Txt>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1Txt>315 WOODSIDE DRIVE</AddressLine1Txt>
          <CityNm>WOODSIDE</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>94062</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>1063859</TotalContributionsAmt>
        <NoncashContributionInd>X</NoncashContributionInd>
      </ContributorInformationGrp>
      <NonCashPropertyContributionGrp>
        <ContributorNum>1</ContributorNum>
        <NoncashPropertyDesc>14% Ownership of WRL LLC (EIN:77-0474541)</NoncashPropertyDesc>
        <FairMarketValueAmt>219030</FairMarketValueAmt>
        <ReceivedDt>2023-06-01</ReceivedDt>
      </NonCashPropertyContributionGrp>
      <NonCashPropertyContributionGrp>
        <ContributorNum>2</ContributorNum>
        <NoncashPropertyDesc>14% Ownership of WRL LLC (EIN:77-0474541)</NoncashPropertyDesc>
        <FairMarketValueAmt>219029</FairMarketValueAmt>
        <ReceivedDt>2023-06-01</ReceivedDt>
      </NonCashPropertyContributionGrp>
      <NonCashPropertyContributionGrp>
        <ContributorNum>3</ContributorNum>
        <NoncashPropertyDesc>68% Ownership of WRL LLC (EIN:77-0474541)</NoncashPropertyDesc>
        <FairMarketValueAmt>1063859</FairMarketValueAmt>
        <ReceivedDt>2023-06-01</ReceivedDt>
      </NonCashPropertyContributionGrp>
    </IRS990ScheduleB>
    <AccountingFeesSchedule documentId="AccountingFeesSchedule" softwareId="23017517" softwareVersionNum="2023v5.1">
      <AccountingFeesDetail>
        <CategoryTxt>ACCOUNTING FEES</CategoryTxt>
        <Amt>1600</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>1600</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <OtherAssetsSchedule documentId="OtherAssetsSchedule" softwareId="23017517" softwareVersionNum="2023v5.1">
      <OtherAssetsScheduleGrp>
        <Desc>DISTRABUTION RECEIVABLE</Desc>
        <EOYBookValueAmt>394998</EOYBookValueAmt>
      </OtherAssetsScheduleGrp>
      <OtherAssetsScheduleGrp>
        <Desc>DISTRIBUTION RECEIVABLE</Desc>
        <EOYFMVAmt>394998</EOYFMVAmt>
      </OtherAssetsScheduleGrp>
    </OtherAssetsSchedule>
    <OtherDecreasesSchedule documentId="OtherDecreasesSchedule" softwareId="23017517" softwareVersionNum="2023v5.1">
      <OtherDecreasesDetail>
        <Desc>LOAN ASSUMED AND PAID WITH WRL LLC SHARES DONATION</Desc>
        <Amt>2594020</Amt>
      </OtherDecreasesDetail>
    </OtherDecreasesSchedule>
    <OtherExpensesSchedule documentId="OtherExpensesSchedule" softwareId="23017517" softwareVersionNum="2023v5.1">
      <OtherExpensesScheduleGrp>
        <Desc>BANK CHARGES</Desc>
        <RevenueAndExpensesPerBooksAmt>95</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>95</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncomeSchedule2 documentId="OtherIncomeSchedule2" softwareId="23017517" softwareVersionNum="2023v5.1">
      <OtherIncomeDetail>
        <Desc>Other Investment Income</Desc>
        <RevenueAndExpensesPerBooksAmt>120945</RevenueAndExpensesPerBooksAmt>
      </OtherIncomeDetail>
    </OtherIncomeSchedule2>
    <OtherIncreasesSchedule documentId="OtherIncreasesSchedule" softwareId="23017517" softwareVersionNum="2023v5.1">
      <OtherIncreasesDetail>
        <Desc>ROUNDING</Desc>
        <Amt>1</Amt>
      </OtherIncreasesDetail>
    </OtherIncreasesSchedule>
    <SalesOfInventoryList documentId="SalesOfInventorySchedule" softwareId="23017517" softwareVersionNum="2023v5.1">
      <InventorySaleGrp>
        <CategoryTxt>NUTS SALES</CategoryTxt>
        <GrossSalesAmt>5050</GrossSalesAmt>
        <CostOfGoodsSoldAmt>3829</CostOfGoodsSoldAmt>
        <NetAmt>1221</NetAmt>
      </InventorySaleGrp>
    </SalesOfInventoryList>
    <TaxesSchedule documentId="TaxesSchedule" softwareId="23017517" softwareVersionNum="2023v5.1">
      <TaxesDetail>
        <CategoryTxt>IRS</CategoryTxt>
        <Amt>3792</Amt>
        <DisbursementsCharitablePrpsAmt>3792</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>