<?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>2024-05-14T16:57:36-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>631159705</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>ELLISON &amp; ELLISON PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>2100 PROVIDENCE PARK STE 250</AddressLine1Txt>
        <CityNm>BIRMINGHAM</CityNm>
        <StateAbbreviationCd>AL</StateAbbreviationCd>
        <ZIPCd>352427719</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>921672577</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>RACING FOR CHILDREN'S INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>RACI</BusinessNameControlTxt>
      <PhoneNum>2054372040</PhoneNum>
      <USAddress>
        <AddressLine1Txt>2100 PROVIDENCE PARK STE 250</AddressLine1Txt>
        <CityNm>BIRMINGHAM</CityNm>
        <StateAbbreviationCd>AL</StateAbbreviationCd>
        <ZIPCd>35242</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>AL ELLISON</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>2054372040</PhoneNum>
      <SignatureDt>2024-05-14</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>AL</PersonFirstNm>
        <PersonLastNm>ELLISON</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>AL ELLISON JR CPA PFS</PreparerPersonNm>
      <PTIN>P00156673</PTIN>
      <PhoneNum>2054372040</PhoneNum>
      <PreparationDt>2024-05-14</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>HTTPS://RACINGFORCHILDRENS.ORG/</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>30500</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>30500</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>30500</TotalRevenueAmt>
      <OtherExpensesTotalAmt>13029</OtherExpensesTotalAmt>
      <TotalExpensesAmt>13029</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>17471</ExcessOrDeficitForYearAmt>
      <OtherChangesInNetAssetsAmt>49841</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>67312</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <EOYAmt>17812</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <EOYAmt>49500</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>67312</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>67312</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO RAISE FUNDING FOR AND AWARENESS OF THE NEED FOR INCREASED RESEARCH FUNDING TO ASSIST CHILDREN BATTLING CHILDHOOD CANCER AND BLOOD DISORDERS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>RACING FOR CHILDREN'S, INC. RAISED FUNDS FOR CHILDREN'S OF ALABAMA, INC. (CHILDREN'S HOSPITAL), RAISED AWARENESS FOR CHILDHOOD CANCERS AND BLOOD DISORDERS PLUS PROVIDED PATIENT EXPERIENCES TO IMPROVE THE LIVES OF THESE PRECIOUS CHILDREN WHILE FIGHTING CHILDHOOD CANCER AND BLOOD DISORDERS.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>RACING FOR CHILDREN'S, INC. RAISED FUNDS FOR CHILDREN'S OF ALABAMA, INC. (CHILDREN'S HOSPITAL), RAISED AWARENESS FOR CHILDHOOD CANCERS AND BLOOD DISORDERS PLUS PROVIDED PATIENT EXPERIENCES TO IMPROVE THE LIVES OF THESE PRECIOUS CHILDREN WHILE FIGHTING CHILDHOOD CANCER AND BLOOD DISORDERS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>13029</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>13029</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DOUG NEIL</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRYNLEY KING</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRIAN STARR</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JEFF STONE JR</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MATT AIKEN</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>AL ELLISON</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>AL ELLISON</PersonNm>
        <USAddress>
          <AddressLine1Txt>2100 PROVIDENCE PARK STE 250</AddressLine1Txt>
          <CityNm>BIRMINGHAM</CityNm>
          <StateAbbreviationCd>AL</StateAbbreviationCd>
          <ZIPCd>35242</ZIPCd>
        </USAddress>
        <PhoneNum>2054372040</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc3">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearAmt>30500</CurrentTaxYearAmt>
        <TotalAmt>30500</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearAmt>30500</CurrentTaxYearAmt>
        <TotalAmt>30500</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>30500</PublicSupportTotal170Amt>
      <TotalSupportAmt>30500</TotalSupportAmt>
      <PublicSupportCY170Pct>1.00000</PublicSupportCY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES PROGRAM EXPENSES 11,709 INSURANCE 1,320 TOTAL 13,029</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>RFC 997.1 PROMO CAR &amp; TRAILER 49,500 CASH TRANSFERRED 341</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>RFC 997.1 PROMO CAR &amp; TRAILER 0 49,500 TOTAL 0 49,500</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO RAISE FUNDING FOR AND AWARENESS OF THE NEED FOR INCREASED RESEARCH FUNDING TO ASSIST CHILDREN BATTLING CHILDHOOD CANCER AND BLOOD DISORDERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>RACING FOR CHILDREN'S, INC. RAISED FUNDS FOR CHILDREN'S OF ALABAMA, INC. (CHILDREN'S HOSPITAL), RAISED AWARENESS FOR CHILDHOOD CANCERS AND BLOOD DISORDERS PLUS PROVIDED PATIENT EXPERIENCES TO IMPROVE THE LIVES OF THESE PRECIOUS CHILDREN WHILE FIGHTING CHILDHOOD CANCER AND BLOOD DISORDERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>RACING FOR CHILDREN'S, INC. RAISED FUNDS FOR CHILDREN'S OF ALABAMA, INC. (CHILDREN'S HOSPITAL), RAISED AWARENESS FOR CHILDHOOD CANCERS AND BLOOD DISORDERS PLUS PROVIDED PATIENT EXPERIENCES TO IMPROVE THE LIVES OF THESE PRECIOUS CHILDREN WHILE FIGHTING CHILDHOOD CANCER AND BLOOD DISORDERS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
