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        <Description1Txt>In 2024 American Buddhism Learning Center officially published four highly respected Buddhism books. It is good that the four beneficial Buddhism books now can be found in the US region and will greatly contribute to people who study them. American Buddhism Learning Center offers the four published books free to the public people who are interested in.</Description1Txt>
        <Description2Txt>American Buddhism Learning Center acquired 73 boxes about four thousand copies of Buddhism books which were donated by Ping Liu in 2024. But these received books each copy had scratched covers or broken covers. Because these Buddhism books are rarely available and because these books will bring great benefit to the public American Buddhism Learning Center spent a lot of time and effort on repairing these acquired books. Now the four thousand copies of these precious Buddhism books are ready for free distribution when get asked by people who are interested in.</Description2Txt>
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        <ContributorPersonNm>Ping Liu</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>32 Pinewood Rd</AddressLine1Txt>
          <CityNm>Needham</CityNm>
          <StateAbbreviationCd>MA</StateAbbreviationCd>
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        <TotalContributionsAmt>8345</TotalContributionsAmt>
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        <NoncashPropertyDesc>Four thousand copies of highly-respected Buddhism books which were not in new conditions</NoncashPropertyDesc>
        <FairMarketValueAmt>2000</FairMarketValueAmt>
        <ReceivedDt>2024-07-01</ReceivedDt>
      </NonCashPropertyContributionGrp>
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      <ShortExplanationTxt>All the cash held on hand by the end of the year is deemed for charitable activities to cover expenses for publishing or printing Buddhism books also to cover charitable-related administrative expenses such as annal reports. The actual 1.5% value of line3 is $45 which is a too small number for printing or publishing. Thus we need maximize the cash deemed held for charitable activities to be $3,000.</ShortExplanationTxt>
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      <ExplanationTxt>This is the initial time to file 990-PF to IRS for the organization American Buddhism Learning Center . Tax exempt application 1023-EZ was submitted to IRS in March 2025 waiting for the approval by IRS; also an application 8868 Form applying for extending the time period for 990-PF submission was already filed to IRS waiting for the approval. Once this initial 990-PF form can be accepted by IRS we will follow the instructions to furnish a copy of this 990-PF form to the Attorney General office of the state of MA.</ExplanationTxt>
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        <EOYFMVAmt>0</EOYFMVAmt>
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      <OtherExpensesScheduleGrp>
        <Desc>Filing of Annual Report</Desc>
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        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
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