<?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" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-04-12T11:57:37-07:00</ReturnTs>
    <TaxPeriodEndDt>2024-01-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Charlotte Tsou</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>5029 Calmview Ave</AddressLine1Txt>
        <CityNm>Baldwin Park</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>91706</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-02-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>954781115</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Robert M &amp; Lottie Q Gee Foundation</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>ROBE</BusinessNameControlTxt>
      <PhoneNum>6264766548</PhoneNum>
      <USAddress>
        <AddressLine1Txt>7 Linda Rae Way</AddressLine1Txt>
        <CityNm>Arcadia</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>91006</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Charlton K Gee</PersonNm>
      <PersonTitleTxt>Trustee</PersonTitleTxt>
      <SignatureDt>2024-04-12</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>Charlton K</PersonFirstNm>
        <PersonLastNm>Gee</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Charlotte Tsou</PreparerPersonNm>
      <PTIN>P01872308</PTIN>
      <PhoneNum>6266259179</PhoneNum>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>0</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
        <FederatedAssuranceLevelCd>FAL1</FederatedAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990PF documentId="IRS990PF" referenceDocumentId="GeneralExplanation" softwareId="23017518" softwareVersionNum="2023v5.0">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>203916</FMVAssetsEOYAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AnalysisOfRevenueAndExpenses>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <InterestOnSavRevAndExpnssAmt>8850</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>8850</InterestOnSavNetInvstIncmAmt>
        <InterestOnSavingsAdjNetIncmAmt>8850</InterestOnSavingsAdjNetIncmAmt>
        <TotalRevAndExpnssAmt>8850</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>8850</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>8850</TotalAdjNetIncmAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="AccountingFeesSchedule">2230</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesNetInvstIncmAmt>1115</AccountingFeesNetInvstIncmAmt>
        <AccountingFeesChrtblPrpsAmt>1115</AccountingFeesChrtblPrpsAmt>
        <InterestRevAndExpnssAmt>1</InterestRevAndExpnssAmt>
        <InterestNetInvstIncmAmt>1</InterestNetInvstIncmAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="TaxesSchedule">34</TaxesRevAndExpnssAmt>
        <TaxesNetInvstIncmAmt>34</TaxesNetInvstIncmAmt>
        <PrintingAndPubRevAndExpnssAmt>40</PrintingAndPubRevAndExpnssAmt>
        <PrintingAndPubNetInvstIncmAmt>20</PrintingAndPubNetInvstIncmAmt>
        <PrintingAndPubDsbrsChrtblAmt>20</PrintingAndPubDsbrsChrtblAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="OtherExpensesSchedule AmortizationSchedule">430</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesNetInvstIncmAmt>215</OtherExpensesNetInvstIncmAmt>
        <OtherExpensesDsbrsChrtblAmt>215</OtherExpensesDsbrsChrtblAmt>
        <TotOprExpensesRevAndExpnssAmt>2735</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>1385</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>1350</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>20000</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>20000</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>22735</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>1385</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>21350</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-13885</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>7465</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>8850</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <SavAndTempCashInvstBOYAmt>217801</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>203916</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>203916</SavAndTempCashInvstEOYFMVAmt>
        <TotalAssetsBOYAmt>217801</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>203916</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>203916</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
        <NoDonorRstrNetAssestsBOYAmt>217801</NoDonorRstrNetAssestsBOYAmt>
        <NoDonorRstrNetAssestsEOYAmt>203916</NoDonorRstrNetAssestsEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>217801</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>203916</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>217801</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>203916</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>217801</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-13885</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>203916</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>203916</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>104</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>104</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>104</TaxBasedOnInvestmentIncomeAmt>
        <TaxDueAmt>104</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>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>
        <PersonsWithBooksName>
          <BusinessNameLine1Txt>Charlton K Gee</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>6264766548</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>503 Chungking Court</AddressLine1Txt>
          <CityNm>Los Angeles</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>90012</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>Charlton K Gee</PersonNm>
          <USAddress>
            <AddressLine1Txt>7 Linda Rae Way</AddressLine1Txt>
            <CityNm>Arcadia</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>91006</ZIPCd>
          </USAddress>
          <TitleTxt>Trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Eva Wong</PersonNm>
          <USAddress>
            <AddressLine1Txt>2305 Montecito Avenue</AddressLine1Txt>
            <CityNm>San Marino</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>91108</ZIPCd>
          </USAddress>
          <TitleTxt>Trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>USC Arcadia Hospital Foundation</Description1Txt>
        <Expenses1Amt>20000</Expenses1Amt>
      </SummaryOfDirectChrtblActyGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>0</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>215037</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>215037</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>215037</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>3226</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>211811</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>10591</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>10591</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>104</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>104</TotalTaxAmt>
        <DistributableBeforeAdjAmt>10487</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>10487</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>10487</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>21350</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>21350</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>10487</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr5Amt>4910</ExcessDistributionCyovYr5Amt>
        <ExcessDistributionCyovYr4Amt>17414</ExcessDistributionCyovYr4Amt>
        <ExcessDistributionCyovYr3Amt>7595</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr2Amt>8934</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>9924</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>48777</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>21350</QualifyingDistributionsAmt>
        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
        <AppliedToCurrentYearAmt>10487</AppliedToCurrentYearAmt>
        <RemainingDistriFromCorpusAmt>10863</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>59640</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovFromYr5Amt>4910</ExcessDistriCyovFromYr5Amt>
        <ExcessDistriCyovToNextYrAmt>54730</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear4Amt>17414</ExcessFromYear4Amt>
        <ExcessFromYear3Amt>7595</ExcessFromYear3Amt>
        <ExcessFromYear2Amt>8934</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>9924</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>10863</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>USC Arcadia Hospital Foundation</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>300 West Huntington Drive</AddressLine1Txt>
            <CityNm>Arcadia</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>91006</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>None</RecipientRelationshipTxt>
          <GrantOrContributionPurposeTxt>Support</GrantOrContributionPurposeTxt>
          <Amt>20000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>20000</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <RelatedOrExemptFunctionIncmAmt>8850</RelatedOrExemptFunctionIncmAmt>
        </IntOnSavAndTempCashInvstGrp>
        <SubtotalsIncmProducingActyGrp>
          <RelatedOrExemptFunctionIncmAmt>8850</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>8850</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>
    <AccountingFeesSchedule documentId="AccountingFeesSchedule" softwareId="23017518" softwareVersionNum="2023v5.0">
      <AccountingFeesDetail>
        <Amt>2230</Amt>
        <NetInvestmentIncomeAmt>1115</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>1115</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <OtherExpensesSchedule documentId="OtherExpensesSchedule" softwareId="23017518" softwareVersionNum="2023v5.0">
      <OtherExpensesScheduleGrp>
        <Desc>Office</Desc>
        <RevenueAndExpensesPerBooksAmt>430</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>215</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>215</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <TaxesSchedule documentId="TaxesSchedule" softwareId="23017518" softwareVersionNum="2023v5.0">
      <TaxesDetail>
        <Amt>34</Amt>
        <NetInvestmentIncomeAmt>34</NetInvestmentIncomeAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>
