﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2023v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-11-14T10:04:40-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>843776204</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>EDWARD J HELM CPA PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>77 CHICAGO AVE</AddressLine1Txt>
        <CityNm>Massapequa</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11758</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>453482707</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>LAUGHTER SAVES LIVES FOUNDATION INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>LAUG</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>2072 FREEMAN AVE</AddressLine1Txt>
        <CityNm>Bellmore</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11710</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JOHN LAROCCHIA</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>5169729943</PhoneNum>
      <SignatureDt>2024-05-01</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>EDWARD J HELM</PreparerPersonNm>
      <PTIN>P01331377</PTIN>
      <PhoneNum>5168844314</PhoneNum>
      <PreparationDt>2024-11-14</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="IRS990EZ">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501c3Ind referenceDocumentId="990A">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>37469</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>37469</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>37469</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>9550</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>8676</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>1428</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>14566</OtherExpensesTotalAmt>
      <TotalExpensesAmt>34220</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>3249</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>26213</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>29462</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>16057</BOYAmt>
        <EOYAmt>18398</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>11236</BOYAmt>
        <EOYAmt>12593</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>27293</BOYAmt>
        <EOYAmt>30991</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>1080</BOYAmt>
        <EOYAmt>1529</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>26213</BOYAmt>
        <EOYAmt>29462</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>SEE SCHEDULE O</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SEE SCHEDULE O</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>0</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN LAROCCHIA</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </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>JOHN LAROCCHIA</PersonNm>
        <USAddress>
          <AddressLine1Txt>2072 FREEMAN</AddressLine1Txt>
          <CityNm>Bellmore</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>11710</ZIPCd>
        </USAddress>
        <PhoneNum>5169729943</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="990A">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>42739</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>30848</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>33173</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>37109</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>37469</CurrentTaxYearAmt>
        <TotalAmt>181338</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>42739</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>30848</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>33173</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>37109</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>37469</CurrentTaxYearAmt>
        <TotalAmt>181338</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>181338</PublicSupportTotal170Amt>
      <TotalSupportAmt>181338</TotalSupportAmt>
      <PublicSupportCY170Pct>1.00000</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>1.00000</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>List of grants and similar amounts paid Part I line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Activity charitable Grantee VARIOUS MISC CHARITIES Relationship NONE Amount 9,550</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountADVERTISING 3,146BANK CHARGES 29MEALS 1,146OFFICE 431SHOW FEES 4,338TRAVEL 555AUTO 870EVENT SUPPLIES 641WEBSITE 328COMPUTER 355DUES 38EQUIPMENT 345FACILITY FEE 930TICKET FEES 1,063PAYPAL FEES 251business registration 100</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other assets Part II line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>Category Beginning of Year End of Yearloan rec 11,236 12,593</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of total liabilities Part II line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>Category Beginning of Year End of Yearsba loan 1,000 1,000visa 80 529</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other program services Part III line 31</FormAndLineReferenceDesc>
        <ExplanationTxt>TO PROMOTE,FURTHER AND SUPPORT SELECTED ACTIVITIES THROUGH GRANTS,FUNDINGS AND FINANCIAL ASSISSTANCE TO VARIOUS INDIVIDUALS, INSTITUTIONS AND ORGANIZATIONS DEDICATED TO THE AID AND ASSISTANCE OF FIRE DEPARTMENTS, POLICEDEPARTMENTS AND MILITARY VETERANS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part III response or note to any other line in Part III</FormAndLineReferenceDesc>
        <ExplanationTxt>ORGANIZATIONS PRIMARY EXEMPT PURPOSETO PROMOTE, FURTHER AND SUPPORT SELECTED ACTIVITIES THROUGH GRANTS,FUNDINGS AND FINANCIAL ASSISTANCE TO VARIOUS INDIVIDUALS,INSTITUTIONS AND ORGANIZATIONS DEDICATED TO THE AID AND ASSISTANCE OF FIRE DEPARTMENTS,POLICE DEPARTMENTS AND MILITARY VETERANS.TO AID,ENCOURAGE,STIMULATE,FOSTER AND PROMOTE CHARITABLE AND BENEVOLENT ACTIVITIES THROUGH GRANTS,BEQUESTS,GIFTS OR OTHERWISE TO INDIVIDUALS,GROUPS,INSTITUTIONS, AND ORGANIZATIONS DEDICATED TO THE FIRE DEPARTMENTS,POLICE DEPARTMENTS AND MILITARY VETERANS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>