<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-02-01T15:05:52-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-02-28</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>990647631</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>MICHAEL LIPSTEIN CPA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>39 BROADWAY SUITE 640</AddressLine1Txt>
        <CityNm>NEW YORK</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>10006</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-03-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>306074524</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>FRIENDS OF GUSH KATIF</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>C/O WASSER</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>FRIE</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>39 BROADWAY SUITE 640</AddressLine1Txt>
        <CityNm>NEW YORK</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>10006</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MICHAEL ROTH</PersonNm>
      <PersonTitleTxt>SECY/TREAS</PersonTitleTxt>
      <SignatureDt>2024-02-01</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>MICHAEL</PersonFirstNm>
        <PersonLastNm>ROTH</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MICHAEL LIPSTEIN</PreparerPersonNm>
      <PTIN>P01069367</PTIN>
      <PhoneNum>2129626100</PhoneNum>
      <PreparationDt>2024-02-01</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationTrustInd>X</TypeOfOrganizationTrustInd>
      <GrossReceiptsAmt>111774</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>93180</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>1604</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>16990</SaleOfAssetsGrossAmt>
      <CostOrOtherBasisExpenseSaleAmt>1917</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>15073</GainOrLossFromSaleOfAssetsAmt>
      <TotalRevenueAmt>109857</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>157840</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>3400</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>754</OtherExpensesTotalAmt>
      <TotalExpensesAmt>161994</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-52137</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>164597</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>112460</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>164597</BOYAmt>
        <EOYAmt>112460</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>164597</BOYAmt>
        <EOYAmt>112460</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>164597</BOYAmt>
        <EOYAmt>112460</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>GRANTS TO RELIGIOUS AND CHARITABLE ORGANIZATIONS</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>GRANTS TO RELIGIOUS AND CHARITABLE ORGANIZATIONS</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>157840</GrantsAndAllocationsAmt>
        <ForeignGrantsInd>X</ForeignGrantsInd>
        <ProgramServiceExpensesAmt>157840</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>157840</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DROR VANUNU</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MICHAEL ROTH</PersonNm>
        <TitleTxt>SECY/TREAS</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</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>
        <BusinessName>
          <BusinessNameLine1Txt>WASSER BRETTLER KLAR&amp;LIPSTEIN</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>39 BROADWAY</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10006</ZIPCd>
        </USAddress>
        <PhoneNum>2129626100</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="RetDoc4">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>128864</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>251046</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>56784</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>7103</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>93180</CurrentTaxYearAmt>
        <TotalAmt>536977</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>128864</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>251046</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>56784</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>7103</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>93180</CurrentTaxYearAmt>
        <TotalAmt>536977</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>244770</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>292207</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>3781</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>3222</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1649</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1495</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1604</CurrentTaxYearAmt>
        <TotalAmt>11751</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>548728</TotalSupportAmt>
      <PublicSupportCY170Pct>0.53250</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.46770</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <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="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER CHANGES IN FUND BALANCE - 2019 REVENUES ERRONEOUSLY INCLUDED REIMBURSEMENT FROM BANK OF 70,360 ON ACCOUNT OF FRAUD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>NAME: GUSH KATIF COMMITTEE ADDRESS: MISHOL HALIMON 3 NITZAN, IS 7928700 CASH CONTRIBUTION: 113,840 NAME: AMUTAT NITZANI KATIF ADDRESS: GUSH KATIF 28 NITZAN, IS 7928700 CASH CONTRIBUTION: 30,000 NAME: BNEI AKIVA ADDRESS: 11 BROADWAY NEW YORK, NY 10004 CASH CONTRIBUTION: 10,000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES OFFICE &amp; POSTAGE 457 SERVICE CHARGES 295 FOREIGN TAX W/H 2 TOTAL 754</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
