﻿<?xml version="1.0" encoding="utf-8"?>
<Return returnVersion="2024v5.2" xmlns="http://www.irs.gov/efile" xsi:schemaLocation="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-09-16T16:10:46-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>811298547</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>ROYALTY TAX SERVICES LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1941 MARKET ST</AddressLine1Txt>
        <CityNm>HARRISBURG</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>17103</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>933493566</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>ROYALTY TAX CONSULTANTS</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>ROYA</BusinessNameControlTxt>
      <PhoneNum>7176785107</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1418 WALNUT ST</AddressLine1Txt>
        <CityNm>HARRISBURG</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>17103</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>RUFINA MEGBAJE</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>7179877733</PhoneNum>
      <SignatureDt>2025-03-15</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>RUFINA MEGBAJE</PreparerPersonNm>
      <PTIN>P01749311</PTIN>
      <PhoneNum>7179877733</PhoneNum>
      <PreparationDt>2025-03-15</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="9">
    <IRS990PF documentId="IRS990PF" referenceDocumentId="ReasonableCauseExplanation GeneralExplanationAttachment">
      <InitialReturnInd>X</InitialReturnInd>
      <AmendedReturnInd>X</AmendedReturnInd>
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>0</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <NetRentalIncomeOrLossAmt>0</NetRentalIncomeOrLossAmt>
        <TotalRevAndExpnssAmt>0</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>0</TotalNetInvstIncmAmt>
        <LegalFeesRevAndExpnssAmt referenceDocumentId="LegalFeesSchedule001">1500</LegalFeesRevAndExpnssAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="AccountingFeesSchedule002">1100</AccountingFeesRevAndExpnssAmt>
        <OtherProfFeesRevAndExpnssAmt referenceDocumentId="OtherProfessionalFeesSchedule">600</OtherProfFeesRevAndExpnssAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="TaxesSchedule003">1000</TaxesRevAndExpnssAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="OtherExpensesSchedule004">8800</OtherExpensesRevAndExpnssAmt>
        <TotOprExpensesRevAndExpnssAmt>13000</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>0</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>0</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>0</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>13000</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>0</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>0</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-13000</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <TotalAssetsEOYAmt>0</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>0</TotalAssetsEOYFMVAmt>
        <LoansFromOfficersBOYAmt>20500</LoansFromOfficersBOYAmt>
        <LoansFromOfficersEOYAmt referenceDocumentId="LoansFromOfficersSchedule005">20500</LoansFromOfficersEOYAmt>
        <TotalLiabilitiesBOYAmt>20500</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>20500</TotalLiabilitiesEOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>0</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>20500</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>20500</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <ExcessRevenueOverExpensesAmt>-13000</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>-13000</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>-13000</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>0</InvestmentIncomeExciseTaxAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>0</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>0</MoreThan100SpentInd>
        <Form1120POLFiledInd>0</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>0</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>0</UnrelatedBusIncmOverLimitInd>
        <Form990TFiledInd>0</Form990TFiledInd>
        <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>0</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>0</AtLeast5000InAssetsInd>
        <Form990PFFiledWithAttyGenInd>0</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>0</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>0</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>0</OwnControlledEntityInd>
        <DonorAdvisedFundInd>0</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>1</ComplyWithPublicInspRqrInd>
        <PersonsWithBooksName>
          <BusinessNameLine1Txt>RUFINA MEGBAJE</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>7176785107</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>1418 WALNUT ST</AddressLine1Txt>
          <CityNm>HARRISBURG</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>17103</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>0</ForeignAccountsQuestionInd>
      </StatementsRegardingActyGrp>
      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>0</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>0</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>0</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>0</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>0</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>0</PaymentToGovernmentOfficialInd>
        <ActsFailToQlfyAsExceptionsInd>0</ActsFailToQlfyAsExceptionsInd>
        <UncorrectedPriorActsInd>0</UncorrectedPriorActsInd>
        <UndistributedIncomePYInd>0</UndistributedIncomePYInd>
        <UndistrIncmSect4942a2NotAppInd>0</UndistrIncmSect4942a2NotAppInd>
        <BusinessHoldingsInd>0</BusinessHoldingsInd>
        <ExcessBusinessHoldingsInd>0</ExcessBusinessHoldingsInd>
        <JeopardyInvestmentsInd>0</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>0</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>0</InfluenceLegislationInd>
        <InfluenceElectionInd>0</InfluenceElectionInd>
        <GrantsToIndividualsInd>0</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>0</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>0</NoncharitablePurposeInd>
        <TransactionsFailToQlfyAsExcInd>0</TransactionsFailToQlfyAsExcInd>
        <MaintainedExpenditureRspnsInd>0</MaintainedExpenditureRspnsInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>0</RcvFndsToPayPrsnlBnftCntrctInd>
        <PayPremiumsPrsnlBnftCntrctInd>0</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
        <ProceedsOrNetIncomeInd>0</ProceedsOrNetIncomeInd>
        <SubjToTaxRmnrtnExPrchtPymtInd>0</SubjToTaxRmnrtnExPrchtPymtInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <BusinessName>
            <BusinessNameLine1Txt>RUFINA MEGBAJE</BusinessNameLine1Txt>
          </BusinessName>
          <USAddress>
            <AddressLine1Txt>1418 WALNUT ST</AddressLine1Txt>
            <CityNm>HARRISBURG</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>17103</ZIPCd>
          </USAddress>
          <TitleTxt>PRESIDENT</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>15</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <BusinessName>
            <BusinessNameLine1Txt>JAYE NEWKIRK</BusinessNameLine1Txt>
          </BusinessName>
          <USAddress>
            <AddressLine1Txt>1156 DAY STAR DR</AddressLine1Txt>
            <CityNm>HARRISBURG</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>17111</ZIPCd>
          </USAddress>
          <TitleTxt>DIRECTOR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>5</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <BusinessName>
            <BusinessNameLine1Txt>JAYE NEWKIRK</BusinessNameLine1Txt>
          </BusinessName>
          <USAddress>
            <AddressLine1Txt>1156 DAY STAR DR</AddressLine1Txt>
            <CityNm>HARRISBURG</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>17111</ZIPCd>
          </USAddress>
          <TitleTxt>SECRETARY</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>OPERATED FREEE TAX PREPARATION AND EDUCATION SERVICES FOR LOW INCOME INDIVIDUALS AND FAMILIES THROUGH THE VITA PROGRAM. ACTIVITES INCLUDED COMMUNITY OUTREACH VOLUNTEER COORDINATION AND ADMINSTRATIVE SUPPORT</Description1Txt>
        <Expenses1Amt>2150</Expenses1Amt>
      </SummaryOfDirectChrtblActyGrp>
      <SumOfProgramRelatedInvstGrp />
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>0</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>0</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>0</TotalFMVOfUnusedAssetsAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>0</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>0</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>0</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>0</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <DistributableAsAdjustedAmt>0</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>0</ExpensesAndContributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>0</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovAppCYAmt>20500</ExcessDistributionCyovAppCYAmt>
        <UndistributedIncomeCYAmt>-20500</UndistributedIncomeCYAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <ContributingManagerNm>RUFINA MEGBAJE</ContributingManagerNm>
        <ShareholderManagerNm>NA</ShareholderManagerNm>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp />
    </IRS990PF>
    <AccountingFeesSchedule documentId="AccountingFeesSchedule002">
      <AccountingFeesDetail>
        <CategoryTxt>BOOKKEEPING FILING SUPPORT</CategoryTxt>
        <Amt>1100</Amt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <GeneralExplanationAttachment documentId="GeneralExplanationAttachment">
      <GeneralExplanationGrp>
        <FormAndLineReferenceDesc>FORM 990PF PART VIII LINE 1</FormAndLineReferenceDesc>
        <MediumExplanationTxt>ROYALTY TAX CONSULTANTS IS A NEWLY ESTABLISHED NONPROFIT PRIVATE FOUNDATION COMMITTED TO PROVIDING FREE TAX PREPARATION AND FINANCIAL LITERACY SERVICES TO UNDERSERVED COMMUNITIES PARTICULARLY LOW-INCOME AND MINORITY INDIVIDUALS AND FAMILIES DURING THE INITIAL FILING YEAR THE ORGANIZATION DID NOT RECEIVE OUTSIDE GRANTS OR DONATIONS ALL OPERATIONAL ACTIVITIES WERE PERSONALLY FUNDED BY THE FOUNDER EXPENSES INCURRED INCLUDE INTERNET AND PHONE SERVICES ADMINISTRATIVE SUPPLIES (PAPER INK PENS PRINTER) CLEANING SUPPLIES PHYSICAL UPKEEP CYBERSECURITY PROTECTION AND MISCELLANEOUS COSTS RELATED TO VOLUNTEER COORDINATION AND TAX PREPARATION INFRASTRUCTURE THESE ITEMS WERE ESSENTIAL FOR INITIAL PROGRAM SETUP AND THE SUCCESSFUL LAUNCH OF THE VITA CLINIC REVENUE IS SHOWN AS ZERO DUE TO THE ABSENCE OF EXTERNAL FUNDING IN THIS FOUNDATIONAL PERIOD BUT SIGNIFICANT IN-KIND AND PERSONAL FINANCIAL CONTRIBUTIONS WERE MADE TO COVER ESSENTIAL FUNCTIONS AND ESTABLISH FUTURE PROGRAM CAPACITY</MediumExplanationTxt>
      </GeneralExplanationGrp>
    </GeneralExplanationAttachment>
    <LegalFeesSchedule documentId="LegalFeesSchedule001">
      <LegalFeesGrp>
        <CategoryTxt>ATTORNEY ASSISTANCE WITH STARTUP COMPLIANCE</CategoryTxt>
        <LegalFeesAmt>1500</LegalFeesAmt>
      </LegalFeesGrp>
    </LegalFeesSchedule>
    <LoansFromOfficersSchedule documentId="LoansFromOfficersSchedule005">
      <LoansFromOfficerGrp>
        <LenderPersonNm>RUFINA MEGBAJE</LenderPersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <LoanOriginalAmt>20500</LoanOriginalAmt>
        <BalanceDueAmt>20500</BalanceDueAmt>
        <RepaymentTermsTxt>PAYBALE WHEN FUNDS BECOME AVAILABLE</RepaymentTermsTxt>
        <InterestRt>1.000000000000</InterestRt>
        <SecurityProvidedBorrowerTxt>UNSECURED</SecurityProvidedBorrowerTxt>
        <LoanPurposeTxt>STARTUP EXPENSES AND OPERATING COSTDS</LoanPurposeTxt>
      </LoansFromOfficerGrp>
    </LoansFromOfficersSchedule>
    <OtherExpensesSchedule documentId="OtherExpensesSchedule004">
      <OtherExpensesScheduleGrp>
        <Desc>START UP COST FLYERS FORMS STARTUP OUTREACH MATERIALS.</Desc>
        <RevenueAndExpensesPerBooksAmt>8800</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherProfessionalFeesSchedule documentId="OtherProfessionalFeesSchedule">
      <OtherProfessionalFeesDetail>
        <CategoryTxt>SUBSCRIPTIONS MAINTENACE TECH SUPPORT</CategoryTxt>
        <Amt>600</Amt>
      </OtherProfessionalFeesDetail>
    </OtherProfessionalFeesSchedule>
    <ReasonableCauseExplanation documentId="ReasonableCauseExplanation">
      <ExplanationTxt>ROYALTY TAX CONSULTANTS IS IN ITS FIRST OPERATIONAL YEAR AS A PRIVATE FOUNDATION AND NONPROFIT VITA SITE THE ORGANIZATION WAS PRIMARILY FOCUSED ON FOUNDATIONAL SETUP COMMUNITY OUTREACH AND PREPARING THE INFRASTRUCTURE FOR COMPLIANT IRS OPERATIONS DUE TO LIMITED ACCESS TO IMMEDIATE FUNDING AND STAFFING ALL NECESSARY STARTUP AND ADMINISTRATIVE COSTS WERE COVERED BY THE FOUNDER PERSONALLY TO ENSURE LEGAL AND OPERATIONAL READINESS THIS INCLUDED PAYMENTS FOR INTERNET AND PHONE SERVICE CYBERSECURITY SOFTWARE PRINTING AND OFFICE SUPPLIES CLEANING MATERIALS AND PHYSICAL MAINTENANCE OF THE SPACE WHILE THE ORGANIZATION DID NOT YET GENERATE EXTERNAL REVENUE OR RECEIVE FORMAL CONTRIBUTIONS DURING THIS REPORTING PERIOD ALL ACTIVITIES WERE ALIGNED WITH THE MISSION AND IRS 501(C)(3) GUIDELINES ANY DELAYS OR LIMITED FINANCIAL ACTIVITY WERE NOT DUE TO NEGLIGENCE OR AVOIDANCE BUT THE RESULT OF TIMING AND CAPACITY CONSTRAINTS DURING LAUNCH THE ORGANIZATION HAS ACTED IN GOOD FAITH AND INTEN</ExplanationTxt>
    </ReasonableCauseExplanation>
    <TaxesSchedule documentId="TaxesSchedule003">
      <TaxesDetail>
        <CategoryTxt>TAXES</CategoryTxt>
        <Amt>1000</Amt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>