﻿<?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>2024-11-11T15:22:27-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>232866886</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>ZELNICK MANN &amp; WINIKUR PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>626 JACKSONVILLE RD STE 152</AddressLine1Txt>
        <CityNm>WARMINISTER</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>189744870</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>222781597</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>IRVIN AND LOIS E COHEN FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>IRVI</BusinessNameControlTxt>
      <PhoneNum>6106396011</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1201 DENBIGH LANE</AddressLine1Txt>
        <CityNm>WAYNE</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>19087</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>HELENE BLUDMAN</PersonNm>
      <PersonTitleTxt>TRUSTEE</PersonTitleTxt>
      <PhoneNum>6106396011</PhoneNum>
      <SignatureDt>2024-11-11</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>ALAN B WINIKUR CPA</PreparerPersonNm>
      <PTIN>P00380430</PTIN>
      <PhoneNum>6106640450</PhoneNum>
      <PreparationDt>2024-11-11</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="7">
    <IRS990PF documentId="RetDoc8">
      <AddressChangeInd>X</AddressChangeInd>
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>740840</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <DividendsRevAndExpnssAmt>7899</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>7899</DividendsNetInvstIncmAmt>
        <OtherIncomeRevAndExpnssAmt referenceDocumentId="RetDoc5">92232</OtherIncomeRevAndExpnssAmt>
        <OtherIncomeNetInvstIncmAmt>92232</OtherIncomeNetInvstIncmAmt>
        <TotalRevAndExpnssAmt>100131</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>100131</TotalNetInvstIncmAmt>
        <OtherProfFeesRevAndExpnssAmt referenceDocumentId="RetDoc7">737</OtherProfFeesRevAndExpnssAmt>
        <OtherProfFeesNetInvstIncmAmt>738</OtherProfFeesNetInvstIncmAmt>
        <OtherProfFeesAdjNetIncmAmt>738</OtherProfFeesAdjNetIncmAmt>
        <OtherProfFeesDsbrsChrtblAmt>738</OtherProfFeesDsbrsChrtblAmt>
        <TotOprExpensesRevAndExpnssAmt>737</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>738</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesAdjNetIncmAmt>738</TotOprExpensesAdjNetIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>738</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>0</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>0</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>737</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>738</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesAdjNetIncmAmt>738</TotalExpensesAdjNetIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>738</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>99394</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>99393</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>1294</CashBOYAmt>
        <CashEOYAmt>9405</CashEOYAmt>
        <CashEOYFMVAmt>9405</CashEOYFMVAmt>
        <CorporateStockBOYAmt>11919</CorporateStockBOYAmt>
        <CorporateStockEOYAmt referenceDocumentId="RetDoc3">587542</CorporateStockEOYAmt>
        <CorporateStockEOYFMVAmt>587542</CorporateStockEOYFMVAmt>
        <CorporateBondsEOYAmt referenceDocumentId="RetDoc2">143893</CorporateBondsEOYAmt>
        <CorporateBondsEOYFMVAmt>143893</CorporateBondsEOYFMVAmt>
        <TotalAssetsBOYAmt>13213</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>740840</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>740840</TotalAssetsEOYFMVAmt>
        <OtherLiabilitiesBOYAmt referenceDocumentId="RetDoc6">31</OtherLiabilitiesBOYAmt>
        <TotalLiabilitiesBOYAmt>31</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
        <NoDonorRstrNetAssestsBOYAmt>13182</NoDonorRstrNetAssestsBOYAmt>
        <NoDonorRstrNetAssestsEOYAmt>740840</NoDonorRstrNetAssestsEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>13182</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>740840</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>13213</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>740840</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>13182</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>99394</ExcessRevenueOverExpensesAmt>
        <OtherIncreasesAmt referenceDocumentId="RetDoc4">628264</OtherIncreasesAmt>
        <SubtotalAmt>740840</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>740840</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>1382</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>1382</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>1382</TaxBasedOnInvestmentIncomeAmt>
        <Form2220AttachedInd referenceDocumentId="RetDoc1">X</Form2220AttachedInd>
        <EsPenaltyAmt>79</EsPenaltyAmt>
        <TaxDueAmt>1461</TaxDueAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>PA</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <IndividualWithBooksNm>HELENE BLUDMAN</IndividualWithBooksNm>
        <PhoneNum>6106396011</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>1201 DENBIGH LANE</AddressLine1Txt>
          <CityNm>WAYNE</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>19087</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>HELENE BLUDMAN</PersonNm>
          <USAddress>
            <AddressLine1Txt>1201 DENBIGH LANE</AddressLine1Txt>
            <CityNm>WAYNE</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>19087</ZIPCd>
          </USAddress>
          <TitleTxt>TRUSTEE</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>371677</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>5350</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>377027</TotalFMVOfUnusedAssetsAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>377027</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>5655</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>371372</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>18569</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>18569</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>1382</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>1382</TotalTaxAmt>
        <DistributableBeforeAdjAmt>17187</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>17187</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>17187</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>738</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>738</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>17187</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr2Amt>336</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>1586</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>1922</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>738</QualifyingDistributionsAmt>
        <AppliedToCurrentYearAmt>738</AppliedToCurrentYearAmt>
        <ExcessDistriCyovAppCYCorpusAmt>1922</ExcessDistriCyovAppCYCorpusAmt>
        <ExcessDistributionCyovAppCYAmt>1922</ExcessDistributionCyovAppCYAmt>
        <UndistributedIncomeCYAmt>14527</UndistributedIncomeCYAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <ApplicationSubmissionInfoGrp>
          <RecipientPersonNm>HELENE BLUDMAN</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1201 DENBIGH LANE</AddressLine1Txt>
            <CityNm>WAYNE</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>19087</ZIPCd>
          </RecipientUSAddress>
          <RecipientPhoneNum>6106396011</RecipientPhoneNum>
          <RecipientEmailAddressTxt>HBLUDMAN@GMAIL.COM</RecipientEmailAddressTxt>
          <FormAndInfoAndMaterialsTxt>N/A</FormAndInfoAndMaterialsTxt>
          <SubmissionDeadlinesTxt>N/A</SubmissionDeadlinesTxt>
          <RestrictionsOnAwardsTxt>N/A</RestrictionsOnAwardsTxt>
        </ApplicationSubmissionInfoGrp>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <DividendsAndInterestFromSecDtl>
          <RelatedOrExemptFunctionIncmAmt>7899</RelatedOrExemptFunctionIncmAmt>
        </DividendsAndInterestFromSecDtl>
        <OtherRevenueDescribedGrp>
          <Desc>CHARLES SCHWAB</Desc>
          <ExclusionCd>25</ExclusionCd>
          <ExclusionAmt>92232</ExclusionAmt>
        </OtherRevenueDescribedGrp>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>92232</ExclusionAmt>
          <RelatedOrExemptFunctionIncmAmt>7899</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>100131</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>
    <InvestmentsCorpBondsSchedule documentId="RetDoc2">
      <InvestmentsCorporateBondsGrp>
        <BondNm>CHARLES SCHWAB</BondNm>
        <EOYBookValueAmt>143893</EOYBookValueAmt>
        <EOYFMVAmt>143893</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
    </InvestmentsCorpBondsSchedule>
    <InvestmentsCorpStockSchedule documentId="RetDoc3">
      <InvestmentsCorporateStockGrp>
        <StockNm>WELLS FARGO STOCK</StockNm>
        <EOYBookValueAmt>11919</EOYBookValueAmt>
        <EOYFMVAmt>11919</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>CHARLES SCHWAB</StockNm>
        <EOYBookValueAmt>575623</EOYBookValueAmt>
        <EOYFMVAmt>575623</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
    </InvestmentsCorpStockSchedule>
    <OtherIncomeSchedule2 documentId="RetDoc5">
      <OtherIncomeDetail>
        <Desc>CHARLES SCHWAB</Desc>
        <RevenueAndExpensesPerBooksAmt>92232</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>92232</NetInvestmentIncomeAmt>
      </OtherIncomeDetail>
    </OtherIncomeSchedule2>
    <OtherIncreasesSchedule documentId="RetDoc4">
      <OtherIncreasesDetail>
        <Desc>ASSETS TRANSFERRED</Desc>
        <Amt>628264</Amt>
      </OtherIncreasesDetail>
    </OtherIncreasesSchedule>
    <OtherLiabilitiesSchedule documentId="RetDoc6">
      <OtherLiabilitiesDetail>
        <Desc>OVERDRAFT</Desc>
        <BOYBookValueAmt>31</BOYBookValueAmt>
      </OtherLiabilitiesDetail>
    </OtherLiabilitiesSchedule>
    <OtherProfessionalFeesSchedule documentId="RetDoc7">
      <OtherProfessionalFeesDetail>
        <CategoryTxt>CPA FEES</CategoryTxt>
        <Amt>737</Amt>
        <NetInvestmentIncomeAmt>738</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>738</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>738</DisbursementsCharitablePrpsAmt>
      </OtherProfessionalFeesDetail>
    </OtherProfessionalFeesSchedule>
  </ReturnData>
</Return>