<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v5.0" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2023-10-24T08:44:12-07:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>233006832</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Boylston Hoffman LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1508 McDaniel Dr</AddressLine1Txt>
        <CityNm>West Chester</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>19380</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>010551997</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>J FOUNDATION INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>JFOU</BusinessNameControlTxt>
      <PhoneNum>6102995294</PhoneNum>
      <USAddress>
        <AddressLine1Txt>125 WALNUT HILL LANE</AddressLine1Txt>
        <CityNm>HAVERTOWN</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>19083</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JEANNE CURRAN</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <SignatureDt>2023-10-24</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>JEANNE</PersonFirstNm>
        <PersonLastNm>CURRAN</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JOANNA L TRAGO CPA</PreparerPersonNm>
      <PTIN>P02125186</PTIN>
      <PhoneNum>6107010500</PhoneNum>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
        <FederatedAssuranceLevelCd>FAL1</FederatedAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="IRS990EZ" referenceDocumentId="IRS990ScheduleO TransfersPersonalBenefitsContr" softwareId="22015553" softwareVersionNum="2022v5.0">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>130964</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>58282</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>13</InvestmentIncomeAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="IRS990ScheduleG">72669</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>21323</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>51346</SpecialEventsNetIncomeLossAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <TotalRevenueAmt>109641</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>110633</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1609</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>2810</OtherExpensesTotalAmt>
      <TotalExpensesAmt>115052</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-5411</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>170570</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>165159</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>170570</BOYAmt>
        <EOYAmt>165159</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>170570</BOYAmt>
        <EOYAmt>165159</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>170570</BOYAmt>
        <EOYAmt>165159</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>THE J FOUNDATION WAS FORMED TO HELP CHILDREN WHO HAVE BEEN DIAGNOSED WITH A TERMINAL ILLNESS. THE FOUNDATION GIFTS AMOUNTS TO PAY FOR BILLS NOT COVERED BY INSURANCE THAT THE CHILD'S FAMILY MAY NOT HAVE THE MEANS TO PAY. DURING THIS TIME, WHEN BOTH CHILD AND FAMILY ARE EMOTIONALLY, PHYSICALLY AND FINANCIALLY DRAINED, THE FOUNDATION WORKS TO EASE THEIR WORRIES.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>GIFT MONIES TO PAY FOR BILLS NOT COVERED BY INSURANCE FOR FAMILIES WITH CHILDREN WHO ARE DIAGNOSED WITH A TERMINAL ILLNESS. THE MAJORITY OF MONEY GIFTED GOES TO HELP COVER FUNERAL EXPENSES, WITH OTHER AMOUNTS SPENT ON COUNSELING AND OTHER PERSONAL EXPENSES.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>110633</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>110633</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TIM WALLACE</PersonNm>
        <TitleTxt>Board Member</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ALICIA CABRELLI</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOE AMICONE</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STEVE D'ANTONIO</PersonNm>
        <TitleTxt>Chairman</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JEANNE CURRAN</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SUE CARROLL</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TOM MILLSON</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NEALE BOYLE</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>PA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>JEANNE CURRAN</PersonNm>
        <USAddress>
          <AddressLine1Txt>125 WALNUT HILL LANE</AddressLine1Txt>
          <CityNm>HAVERTOWN</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>19083</ZIPCd>
        </USAddress>
        <PhoneNum>6102995294</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <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" softwareId="22015553" softwareVersionNum="2022v5.0">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>39380</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>55398</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>43508</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>51973</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>61178</CurrentTaxYearAmt>
        <TotalAmt>251437</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>56788</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>53523</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>48276</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>61272</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>69773</CurrentTaxYearAmt>
        <TotalAmt>289632</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <TotalAmt>0</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <TaxRevLeviedOrgnztnlBnft509Grp>
        <TotalAmt>0</TotalAmt>
      </TaxRevLeviedOrgnztnlBnft509Grp>
      <GovtFurnSrvcFcltsVl509Grp>
        <TotalAmt>0</TotalAmt>
      </GovtFurnSrvcFcltsVl509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>96168</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>108921</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>91784</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>113245</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>130951</CurrentTaxYearAmt>
        <TotalAmt>541069</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <CurrentTaxYearMinus4YearsAmt>12770</CurrentTaxYearMinus4YearsAmt>
        <TotalAmt>12770</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <CurrentTaxYearMinus4YearsAmt>12770</CurrentTaxYearMinus4YearsAmt>
        <TotalAmt>12770</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>528299</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>10</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>11</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>9</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>8</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>13</CurrentTaxYearAmt>
        <TotalAmt>51</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <Post1975UBTIGrp>
        <TotalAmt>0</TotalAmt>
      </Post1975UBTIGrp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>10</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>11</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>9</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>8</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>13</CurrentTaxYearAmt>
        <TotalAmt>51</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <NetIncomeFromOtherUBIGrp>
        <TotalAmt>0</TotalAmt>
      </NetIncomeFromOtherUBIGrp>
      <OtherIncome509Grp>
        <TotalAmt>0</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>96178</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>108932</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>91793</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>113253</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>130964</CurrentTaxYearAmt>
        <TotalAmt>541120</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.97630</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.96240</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00010</InvestmentIncomeCYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="IRS990ScheduleG" softwareId="22015553" softwareVersionNum="2022v5.0">
      <FundraisingEventInformationGrp>
        <Event1Nm>GOLF OUTING</Event1Nm>
        <GrossReceiptsEvent1Amt>53565</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>53565</GrossRevenueEvent1Amt>
        <NonCashPrizesEvent1Amt>1221</NonCashPrizesEvent1Amt>
        <RentFacilityCostsEvent1Amt>10064</RentFacilityCostsEvent1Amt>
        <FoodAndBeverageEvent1Amt>4905</FoodAndBeverageEvent1Amt>
        <OtherDirectExpensesEvent1Amt>2312</OtherDirectExpensesEvent1Amt>
        <Event2Nm>RACE</Event2Nm>
        <GrossReceiptsEvent2Amt>16208</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>16208</GrossRevenueEvent2Amt>
        <OtherDirectExpensesEvent2Amt>2821</OtherDirectExpensesEvent2Amt>
        <GrossReceiptsTotalAmt>69773</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>69773</GrossRevenueTotalEventsAmt>
        <NonCashPrizesTotalEventsAmt>1221</NonCashPrizesTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>10064</RentFcltyCostsTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>4905</FoodAndBeverageTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>5133</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>21323</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>48450</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="22015553" softwareVersionNum="2022v5.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Grants and Similar Amounts Paid In Excess of $5,000.169</FormAndLineReferenceDesc>
        <ExplanationTxt>| Donee's Name: AUSTIN BELTRANI | Cash Amount Given: $6812</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1001</FormAndLineReferenceDesc>
        <ExplanationTxt>Advertising and Promotion $391</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1002</FormAndLineReferenceDesc>
        <ExplanationTxt>Office Expenses $1035</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1012</FormAndLineReferenceDesc>
        <ExplanationTxt>Insurance $65</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1</FormAndLineReferenceDesc>
        <ExplanationTxt>MEALS &amp; ENTERTAINMENT $1076</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.2</FormAndLineReferenceDesc>
        <ExplanationTxt>TAXES $225</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.3</FormAndLineReferenceDesc>
        <ExplanationTxt>MISCELLANEOUS EXPENSE $18</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
