﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.2" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-11-13T09:44:44-08:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>112632255</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Saul N Friedman &amp; Company</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1333 60th Street</AddressLine1Txt>
        <CityNm>Brooklyn</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11219</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>116509168</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>THE DAGISH CHARITABLE FOUNDATION TRUST</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>DAGI</BusinessNameControlTxt>
      <PhoneNum>9737771888</PhoneNum>
      <USAddress>
        <AddressLine1Txt>C/O X-L Plastics 220 Clifton Blvd</AddressLine1Txt>
        <CityNm>Clifton</CityNm>
        <StateAbbreviationCd>NJ</StateAbbreviationCd>
        <ZIPCd>07011</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Melvin Fischman</PersonNm>
      <PersonTitleTxt>Trustee</PersonTitleTxt>
      <SignatureDt>2025-11-13</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Boruch Pearl CPA</PreparerPersonNm>
      <PTIN>P02071137</PTIN>
      <PhoneNum>7182321111</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990PF documentId="IRS990PF" referenceDocumentId="GeneralExplanation" softwareId="24020490" softwareVersionNum="2024v5.2">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>7407474</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <InterestOnSavRevAndExpnssAmt>813</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>813</InterestOnSavNetInvstIncmAmt>
        <InterestOnSavingsAdjNetIncmAmt>813</InterestOnSavingsAdjNetIncmAmt>
        <TotalRevAndExpnssAmt>813</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>813</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>813</TotalAdjNetIncmAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="OtherExpensesSchedule AmortizationSchedule">353</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesNetInvstIncmAmt>353</OtherExpensesNetInvstIncmAmt>
        <OtherExpensesAdjNetIncmAmt>353</OtherExpensesAdjNetIncmAmt>
        <OtherExpensesDsbrsChrtblAmt>353</OtherExpensesDsbrsChrtblAmt>
        <TotOprExpensesRevAndExpnssAmt>353</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>353</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesAdjNetIncmAmt>353</TotOprExpensesAdjNetIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>353</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>0</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>0</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>353</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>353</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesAdjNetIncmAmt>353</TotalExpensesAdjNetIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>353</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>460</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>460</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>460</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <SavAndTempCashInvstBOYAmt>14849</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>15309</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>15309</SavAndTempCashInvstEOYFMVAmt>
        <OtherNtsAndLoansRcvblAmt>7388300</OtherNtsAndLoansRcvblAmt>
        <OtherNtsAndLoansRcvblBOYAmt>7388300</OtherNtsAndLoansRcvblBOYAmt>
        <OtherNtsAndLoansRcvblEOYAmt referenceDocumentId="OtherNotesLoansReceivableShort">7388300</OtherNtsAndLoansRcvblEOYAmt>
        <OtherNtsAndLoansRcvblEOYFMVAmt>7388300</OtherNtsAndLoansRcvblEOYFMVAmt>
        <OtherInvestmentsBOYAmt>4646</OtherInvestmentsBOYAmt>
        <OtherInvestmentsEOYAmt referenceDocumentId="InvestmentsOtherSchedule2">4646</OtherInvestmentsEOYAmt>
        <OtherInvestmentsEOYFMVAmt>3865</OtherInvestmentsEOYFMVAmt>
        <TotalAssetsBOYAmt>7407795</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>7408255</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>7407474</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <RetainedEarningBOYAmt>7407795</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>7408255</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>7407795</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>7408255</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>7407795</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>7408255</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>7407795</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>460</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>7408255</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>7408255</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>6</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>6</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>6</TaxBasedOnInvestmentIncomeAmt>
        <TaxDueAmt>6</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>
        <OrgReportOrRegisterStateCd>NY</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <PersonsWithBooksName>
          <BusinessNameLine1Txt>Melvin Fischman X-L PLASTICS</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>2017779400</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>220 Clifton Blvd</AddressLine1Txt>
          <CityNm>CLIFTON</CityNm>
          <StateAbbreviationCd>NJ</StateAbbreviationCd>
          <ZIPCd>07011</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>Melvin Fischman</PersonNm>
          <USAddress>
            <AddressLine1Txt>1619 - 49th Street</AddressLine1Txt>
            <CityNm>Brooklyn</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11204</ZIPCd>
          </USAddress>
          <TitleTxt>Trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Arnold Fischman</PersonNm>
          <USAddress>
            <AddressLine1Txt>1564 - 49th Street</AddressLine1Txt>
            <CityNm>Brooklyn</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11219</ZIPCd>
          </USAddress>
          <TitleTxt>Trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>3863</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>15159</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>19022</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>19022</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>285</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>18737</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>937</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>937</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>6</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>6</TotalTaxAmt>
        <DistributableBeforeAdjAmt>931</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>931</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>931</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>353</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>353</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>931</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr2Amt>45939</ExcessDistributionCyovYr2Amt>
        <TotalExcessDistributionCyovAmt>45939</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>353</QualifyingDistributionsAmt>
        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
        <AppliedToCurrentYearAmt>353</AppliedToCurrentYearAmt>
        <ExcessDistriCyovAppCYCorpusAmt>578</ExcessDistriCyovAppCYCorpusAmt>
        <ExcessDistributionCyovAppCYAmt>578</ExcessDistributionCyovAppCYAmt>
        <TotalCorpusAmt>45361</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovToNextYrAmt>45361</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear2Amt>45361</ExcessFromYear2Amt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <ContributingManagerNm>Melvin Fischman</ContributingManagerNm>
        <ContributingManagerNm>Arnold Fischman</ContributingManagerNm>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>813</ExclusionAmt>
        </IntOnSavAndTempCashInvstGrp>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>813</ExclusionAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>813</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>
    <InvestmentsOtherSchedule2 documentId="InvestmentsOtherSchedule2" softwareId="24020490" softwareVersionNum="2024v5.2">
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>LORD ABBETT FUND SHORT DURATION</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>4646</BookValueAmt>
        <EOYFMVAmt>3865</EOYFMVAmt>
      </InvestmentsOtherGrp>
    </InvestmentsOtherSchedule2>
    <OtherExpensesSchedule documentId="OtherExpensesSchedule" softwareId="24020490" softwareVersionNum="2024v5.2">
      <OtherExpensesScheduleGrp>
        <Desc>BANK CHARGES</Desc>
        <RevenueAndExpensesPerBooksAmt>80</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>80</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>80</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>80</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>FILING FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>273</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>273</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>273</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>273</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherNotesLoansRcvblShortSch2 documentId="OtherNotesLoansReceivableShort" softwareId="24020490" softwareVersionNum="2024v5.2">
      <OtherNotesLoansRcvblShortGrp>
        <Organization501c3Name>
          <BusinessNameLine1Txt>MACHNE OHEL MOSHE</BusinessNameLine1Txt>
        </Organization501c3Name>
        <BalanceDueAmt>235000</BalanceDueAmt>
      </OtherNotesLoansRcvblShortGrp>
      <OtherNotesLoansRcvblShortGrp>
        <Organization501c3Name>
          <BusinessNameLine1Txt>BETH HILLEL</BusinessNameLine1Txt>
        </Organization501c3Name>
        <BalanceDueAmt>819850</BalanceDueAmt>
      </OtherNotesLoansRcvblShortGrp>
      <OtherNotesLoansRcvblShortGrp>
        <Organization501c3Name>
          <BusinessNameLine1Txt>DIRECT BUILDER</BusinessNameLine1Txt>
        </Organization501c3Name>
        <BalanceDueAmt>140000</BalanceDueAmt>
      </OtherNotesLoansRcvblShortGrp>
      <OtherNotesLoansRcvblShortGrp>
        <Organization501c3Name>
          <BusinessNameLine1Txt>CHUNA WAGSHAL</BusinessNameLine1Txt>
        </Organization501c3Name>
        <BalanceDueAmt>85000</BalanceDueAmt>
      </OtherNotesLoansRcvblShortGrp>
      <OtherNotesLoansRcvblShortGrp>
        <Organization501c3Name>
          <BusinessNameLine1Txt>ZICHRON MOSHE</BusinessNameLine1Txt>
        </Organization501c3Name>
        <BalanceDueAmt>5908450</BalanceDueAmt>
      </OtherNotesLoansRcvblShortGrp>
      <OtherNotesLoansRcvblShortGrp>
        <Organization501c3Name>
          <BusinessNameLine1Txt>KHAL ADAS KRASNA</BusinessNameLine1Txt>
        </Organization501c3Name>
        <BalanceDueAmt>200000</BalanceDueAmt>
      </OtherNotesLoansRcvblShortGrp>
    </OtherNotesLoansRcvblShortSch2>
  </ReturnData>
</Return>