﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2025v4.2">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-08-31T11:06:05-06:00</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>200143612</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Magnificent Tax &amp; Accounting Srvcs</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>7600 Georgia Ave NW Ste 411</AddressLine1Txt>
        <CityNm>Washington</CityNm>
        <StateAbbreviationCd>DC</StateAbbreviationCd>
        <ZIPCd>20012</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>873406011</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>MEZIEM FOUNDATION INC</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% EMMANUEL NWANKWO</InCareOfNm>
      <BusinessNameControlTxt>MEZI</BusinessNameControlTxt>
      <PhoneNum>2406788994</PhoneNum>
      <USAddress>
        <AddressLine1Txt>9861 DELLCASTLE ROAD</AddressLine1Txt>
        <CityNm>Montgomery Village</CityNm>
        <StateAbbreviationCd>MD</StateAbbreviationCd>
        <ZIPCd>20886</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>EMMANUEL NWANKWO</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>2406788994</PhoneNum>
      <SignatureDt>2026-05-14</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>MAGNIFICENT TAX</PreparerPersonNm>
      <PTIN>P01678126</PTIN>
      <PhoneNum>2027238900</PhoneNum>
      <PreparationDt>2026-08-31</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
  </ReturnHeader>
  <ReturnData documentCnt="6">
    <IRS990EZ documentId="IRS990EZ">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>26700</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>26700</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>26700</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>500</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>1200</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>25000</OtherExpensesTotalAmt>
      <TotalExpensesAmt>26700</TotalExpensesAmt>
      <NetAssetsOrFundBalancesBOYAmt>15</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>15</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>15</BOYAmt>
        <EOYAmt>15</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>15</BOYAmt>
        <EOYAmt>15</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>15</BOYAmt>
        <EOYAmt>15</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>TO PROVIDE EDUCATIONAL ASSISTANT FOR BET</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SCHOLARSHIP FOR THE LESS PRIVLEDGED CHILDREN IN ENUGWU AGIDI, ANAMBRA STATE NUGERIA. PROVIDED FOOD FOR THE LESS PRIVILIDGED CHILDREN AND PARENTS</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>0</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="CompensationExplanation-001">EMMANUEL NWANKWO</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>35.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="CompensationExplanation-002">GLORIA NWANKWO</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>35.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="CompensationExplanation-003">FNA OGBONNA</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>25.00</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>EMMANUEL NWANKWO</PersonNm>
        <USAddress>
          <AddressLine1Txt>8961 DELLCASTLE ROAD</AddressLine1Txt>
          <CityNm>Montgomery Village</CityNm>
          <StateAbbreviationCd>MD</StateAbbreviationCd>
          <ZIPCd>20886</ZIPCd>
        </USAddress>
        <PhoneNum>2406788994</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>true</ForeignOfficeInd>
      <ForeignOfficeCountryCd>NI</ForeignOfficeCountryCd>
      <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="IRS990ScheduleA">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>16720</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>24510</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>38675</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>31980</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>26700</CurrentTaxYearAmt>
        <TotalAmt>138585</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>16720</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>24510</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>38675</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>31980</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>26700</CurrentTaxYearAmt>
        <TotalAmt>138585</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>22928</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>115657</PublicSupportTotal170Amt>
      <TotalSupportAmt>138585</TotalSupportAmt>
      <First5Years170Ind>X</First5Years170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountSCHOLARSHIP FOR THE LESS PRIVILEDGE 12,000FOOD AND SHELTER FOR THE LESS PRIVI 4,500BACK TO SCHOOL SUPPLY 8,500</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <CompensationExplanation documentId="CompensationExplanation-001">
      <CompensationExplanationGrp>
        <PersonNm>EMMANUEL NWANKWO</PersonNm>
        <ShortExplanationTxt>OFFICER IS NOT COMPENSATED FOR THE MOMENT HIS SERVICES IS ON VOLUNTARY BASIS</ShortExplanationTxt>
      </CompensationExplanationGrp>
    </CompensationExplanation>
    <CompensationExplanation documentId="CompensationExplanation-002">
      <CompensationExplanationGrp>
        <PersonNm>GLORIA NWANKWO VICE PRESI</PersonNm>
        <ShortExplanationTxt>OFFICER IS NOT COMPENSATED FOR THE MOMENT HER SERVICES IS ON VOLUNTARY BASIS</ShortExplanationTxt>
      </CompensationExplanationGrp>
    </CompensationExplanation>
    <CompensationExplanation documentId="CompensationExplanation-003">
      <CompensationExplanationGrp>
        <PersonNm>FNA OGBONNA</PersonNm>
        <ShortExplanationTxt>OFFICER IS NOT COMPENSATED FOR THE MOMENT HER SERVICES IS ON VOLUNTARY BASIS</ShortExplanationTxt>
      </CompensationExplanationGrp>
    </CompensationExplanation>
  </ReturnData>
</Return>