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        <PersonNm>DEBORAH KOENIGSBERGER</PersonNm>
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        <PersonNm>MICHAEL KEMPNER</PersonNm>
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        <PersonNm>CAROLINE KRETZ</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>GEORGE LENCE</PersonNm>
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        <PersonNm>MITTI LIEBERSOHN</PersonNm>
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        <PersonNm>JILL SIMONSON LUCIANO</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>TERRENCE MARTELL</PersonNm>
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        <PersonNm>MARCIA MAXWELL</PersonNm>
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        <PersonNm>ROBERT PATTERSON</PersonNm>
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        <PersonNm>JENNIFER PAUTZ</PersonNm>
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        <PersonNm>RAMON RAY</PersonNm>
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        <PersonNm>ROSINA RUBIN</PersonNm>
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        <PersonNm>HENRY SIEGEL</PersonNm>
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        <PersonNm>BEACLARINE THOMAS</PersonNm>
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        <PersonNm>ROBERT WALSH</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>DON WINTER</PersonNm>
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        <ManagementAndGeneralAmt>16976</ManagementAndGeneralAmt>
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        <ManagementAndGeneralAmt>1301</ManagementAndGeneralAmt>
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          <AddressLine2>RESTRICTED</AddressLine2>
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          <State>RESTRICTED</State>
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      <FootnoteTextInd>X</FootnoteTextInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 3, PART X</FormAndLineReferenceDesc>
        <ExplanationTxt>UNDER FIN 48, THE ORGANIZATION DOES NOT TAKE A TAX BENEFIT (I.E. AN EXPENSE) ON ITS FINANCIAL STATEMENTS BECAUSE IT DOES NOT BELIEVE THE POSITION WOULD, MORE LIKELY THAN NOT, BE ALLOWED BY A TAXING AUTHORITY. "MORE LIKELY THAN NOT" IS DEFINED AS GREATER THAN 50 PERCENT AND, IN EVALUATING THE "MORE LIKELY THAN NOT" POSITION, THE ORGANIZATION ASSUMES THAT THE TAXING AUTHORITY IS AWARE OF ALL RELEVANT FACTS. IF THE ORGANIZATION CANNOT SATISFY THIS THRESHOLD, IT WILL NOT BE ALLOWED TO TAKE THE BENEFIT OF THE POSITION UNTIL IS RECOGNIZED.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 4, PART XIII</FormAndLineReferenceDesc>
        <ExplanationTxt>AS OF CURRENT YEAR END, THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION'S POLICY IS TO RECOGNIZE INTEREST AND PENALTIES ON UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE IN THE FINANCIAL STATEMENTS. NO INTEREST AND PENALTIES WERE RECORDED DURING THE YEAR. GENERALLY, THE TAX YEARS BEFORE 2021 ARE NO LONGER SUBJECT TO EXAMINATION BY FEDERAL, STATE, OR LOCAL TAXING AUTHORITIES.</ExplanationTxt>
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    <IRS990ScheduleO documentId="RetDoc7">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>TO ADVOCATE FOR, CONNECT AND EDUCATE THE BUSINESS COMMUNITY OF MANHATTAN</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 IS REVIEWED BY ORGANIZATION'S MANAGEMENT AND BOARD OF DIRECTORS BEFORE FILING</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>OFFICERS AND EXECUTIVE COMMITTEE MEMBERS ARE REQUIRED TO DISCLOSE POTENTIAL INTERESTS THAT COULD GIVE RISE TO CONFLICT. THE EXECUTIVE COMMITTEE REVIEWS ITS CONFLICT OF INTEREST POLICY AND REQUESTS DISCLOSURE FROM ITS MEMBERS ANNUALLY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CHAMBER PROMOTES TRANSPARENCY AS A BEST PRACTICE AND TYPICALLY FURNISHES ITS GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS UPON WRITTEN REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc8">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>MANHATTAN CHAMBER OF COMMERCE COMMU</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>12 EAST 49TH ST 11TH FL NO 21-11</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10017</ZIPCd>
        </USAddress>
        <EIN>133767644</EIN>
        <PrimaryActivitiesTxt>ASSIST AND</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501C3</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>9</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>MANHATTAN</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>CHAMBER OF COMMERCE</BusinessNameLine2Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>true</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>MANHATTAN CHAMBER OF COMMERCE FOUND</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>12 EAST 49TH ST 11TH FL NO 21-11</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10017</ZIPCd>
        </USAddress>
        <EIN>134016593</EIN>
        <PrimaryActivitiesTxt>EDUCATIONA</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501C3</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>9</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>MANHATTAN</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>CHAMBER OF COMMERCE</BusinessNameLine2Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>true</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>false</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>false</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>false</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>true</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>false</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>false</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>false</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>false</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>true</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>true</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>true</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>true</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>false</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>MANHATTAN CHAMBER OF COMMERCE FOUND</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>E</TransactionTypeTxt>
        <InvolvedAmt>1331737</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>FAIR MARKET VALUE</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>MANHATTAN CHAMBER OF COMMUNITY BENE</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>E</TransactionTypeTxt>
        <InvolvedAmt>62444</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>FAIR MARKET VALUE</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE R</FormAndLineReferenceDesc>
        <ExplanationTxt>PART II, IDENTIFICATION OF RELATED TAX-EXEMPT ORGANIZATIONS: NAME, ADDRESS, AND EIN OF RELATED ORGANIZATION: MANHATTAN CHAMBER OF COMMERCE COMMUNITY BENEFIT FUND EIN: 13-3767644 12 EAST 49TH ST, 11TH FL, NO. 21-113 NEW YORK, NY 10017 NAME, ADDRESS, AND EIN OF RELATED ORGANIZATION: MANHATTAN CHAMBER OF COMMERCE FOUNDATION EIN: 13-4016593 12 EAST 49TH ST, 11TH FL, NO. 21-113 NEW YORK, NY 10017</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleR>
  </ReturnData>
</Return>