﻿<?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>2024-09-08T18:31:58-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-11-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>383978224</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>JAIN BHANDARI CPA ASSOCIATES PLLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1 DOVER LANE</AddressLine1Txt>
        <CityNm>SYOSSET</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>117916119</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-12-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>203916652</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>GIFT OF LIFE FOUNDATION INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>GIFT</BusinessNameControlTxt>
      <PhoneNum>5163954433</PhoneNum>
      <USAddress>
        <AddressLine1Txt>19 SLEEPY HOLLOW LANE</AddressLine1Txt>
        <CityNm>DIX HILLS</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11746</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>RAVI BHOOPLAPUR</PersonNm>
      <PersonTitleTxt>CHAIRMAN</PersonTitleTxt>
      <PhoneNum>5163954433</PhoneNum>
      <SignatureDt>2024-09-07</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MAHENDRA BHANDARI</PreparerPersonNm>
      <PTIN>P00656524</PTIN>
      <PhoneNum>9175495176</PhoneNum>
      <PreparationDt>2024-09-07</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990PF documentId="RetDoc4">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>7212</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>18</ContriRcvdRevAndExpnssAmt>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <TotalRevAndExpnssAmt>18</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>0</TotalNetInvstIncmAmt>
        <InterestRevAndExpnssAmt>46</InterestRevAndExpnssAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="RetDoc2">600</OtherExpensesRevAndExpnssAmt>
        <TotOprExpensesRevAndExpnssAmt>646</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>0</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>5000</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>5000</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>5646</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>0</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>5000</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-5628</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>12840</CashBOYAmt>
        <CashEOYAmt>7212</CashEOYAmt>
        <CashEOYFMVAmt>7212</CashEOYFMVAmt>
        <LandBldgEquipCostOrOtherBssAmt>2200</LandBldgEquipCostOrOtherBssAmt>
        <LandBldgEquipAccumDeprecAmt>2200</LandBldgEquipAccumDeprecAmt>
        <TotalAssetsBOYAmt>12840</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>7212</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>7212</TotalAssetsEOYFMVAmt>
        <OtherLiabilitiesBOYAmt referenceDocumentId="RetDoc3">690</OtherLiabilitiesBOYAmt>
        <OtherLiabilitiesEOYAmt referenceDocumentId="RetDoc3">690</OtherLiabilitiesEOYAmt>
        <TotalLiabilitiesBOYAmt>690</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>690</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <CapitalStockBOYAmt>2200</CapitalStockBOYAmt>
        <CapitalStockEOYAmt>2200</CapitalStockEOYAmt>
        <RetainedEarningBOYAmt>9950</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>4322</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>12150</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>6522</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>12840</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>7212</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>12150</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-5628</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>6522</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>6522</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>0</InvestmentIncomeExciseTaxAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>true</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <IndividualWithBooksNm>RAVI BHOOPLAPUR</IndividualWithBooksNm>
        <PhoneNum>5163954433</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>19 SLEEPY HOLLOW LANE</AddressLine1Txt>
          <CityNm>DIX HILLS</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>11746</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>
        <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>RAVI BHOOPLAPUR</PersonNm>
          <USAddress>
            <AddressLine1Txt>19 SLEEPY HOLLOW LANE</AddressLine1Txt>
            <CityNm>DIX HILLS</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11746</ZIPCd>
          </USAddress>
          <TitleTxt>CHAIRMAN</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>JAYASHEELA BHOOPLAPUR</PersonNm>
          <USAddress>
            <AddressLine1Txt>19 SLEEPY HOLLOW LANE</AddressLine1Txt>
            <CityNm>DIX HILLS</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11746</ZIPCd>
          </USAddress>
          <TitleTxt>DIRECTOR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SumOfProgramRelatedInvstGrp>
        <Description1Txt>N/A</Description1Txt>
      </SumOfProgramRelatedInvstGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>0</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>1671</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>1671</TotalFMVOfUnusedAssetsAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>1671</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>25</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>1646</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>82</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>82</MinimumInvestmentReturnAmt>
        <DistributableBeforeAdjAmt>82</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>82</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>82</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>5000</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>5000</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>82</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr5Amt>15693</ExcessDistributionCyovYr5Amt>
        <ExcessDistributionCyovYr4Amt>5462</ExcessDistributionCyovYr4Amt>
        <ExcessDistributionCyovYr3Amt>10449</ExcessDistributionCyovYr3Amt>
        <TotalExcessDistributionCyovAmt>31604</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>5000</QualifyingDistributionsAmt>
        <AppliedToCurrentYearAmt>82</AppliedToCurrentYearAmt>
        <RemainingDistriFromCorpusAmt>4918</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>36522</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovFromYr5Amt>15693</ExcessDistriCyovFromYr5Amt>
        <ExcessDistriCyovToNextYrAmt>20829</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear4Amt>5462</ExcessFromYear4Amt>
        <ExcessFromYear3Amt>10449</ExcessFromYear3Amt>
        <ExcessFromCurrentYearAmt>4918</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <ApplicationSubmissionInfoGrp>
          <RecipientPersonNm>RAVI BHOOPLAPUR</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>19 SLEEPY HOLLOW LANE</AddressLine1Txt>
            <CityNm>DIX HILLS</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11746</ZIPCd>
          </RecipientUSAddress>
          <RecipientPhoneNum>5163954433</RecipientPhoneNum>
          <SubmissionDeadlinesTxt>APPLICATIONS ARE ACCEPTED AT ANY TIME. NOTICE OF APPROVAL,REJECTION, OR REQUESTS FOR ADDITIONAL INFO</SubmissionDeadlinesTxt>
        </ApplicationSubmissionInfoGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>LIFELINE NEW YORK</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>355 LEXINGTON AVENUE</AddressLine1Txt>
            <AddressLine2Txt>8TH FLOOR</AddressLine2Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10017</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <GrantOrContributionPurposeTxt>CHARITY</GrantOrContributionPurposeTxt>
          <Amt>5000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>5000</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <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>
    <LandEtcSchedule2 documentId="RetDoc1">
      <LandEtcGrp>
        <CostOrOtherBasisAmt>2200</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>2200</AccumulatedDepreciationAmt>
      </LandEtcGrp>
    </LandEtcSchedule2>
    <OtherExpensesSchedule documentId="RetDoc2">
      <OtherExpensesScheduleGrp>
        <Desc>EXPENSES</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>ACCOUNTING</Desc>
        <RevenueAndExpensesPerBooksAmt>600</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherLiabilitiesSchedule documentId="RetDoc3">
      <OtherLiabilitiesDetail>
        <BOYBookValueAmt>690</BOYBookValueAmt>
        <EOYBookValueAmt>690</EOYBookValueAmt>
      </OtherLiabilitiesDetail>
    </OtherLiabilitiesSchedule>
  </ReturnData>
</Return>