﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2017v2.3">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2018-11-14T06:51:07-06:00</ReturnTs>
    <TaxPeriodEndDt>2017-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>271572286</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>JULIUS SHEA KLEIN CPA &amp; ASSOCIATES</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>616 CORPORATE WAY SUITE 2 3075</AddressLine1Txt>
        <CityNm>VALLEY COTTAGE</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>10989</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2017-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>133758199</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>MACHON YISRAEL TRUST</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>MACH</BusinessNameControlTxt>
      <PhoneNum>7183608548</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1652 E 7TH STREET</AddressLine1Txt>
        <CityNm>BROOKLYN</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>112307001</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JOSEPH MILSTEIN</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>7183608548</PhoneNum>
      <SignatureDt>2018-11-14</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>JULIUS KLEIN CPA</PreparerPersonNm>
      <PTIN>P00416000</PTIN>
      <PhoneNum>6464158195</PhoneNum>
      <PreparationDt>2018-11-12</PreparationDt>
    </PreparerPersonGrp>
    <FilingSecurityInformation>
      <IPAddress>
        <IPv4AddressTxt>82.81.221.91</IPv4AddressTxt>
      </IPAddress>
      <IPDt>2018-11-14</IPDt>
      <IPTm>14:50:57</IPTm>
      <IPTimezoneCd>US</IPTimezoneCd>
      <FilingLicenseTypeCd>P</FilingLicenseTypeCd>
      <AtSubmissionCreationDeviceId>C48E169E9BAC5F9A5D261D4D539D6448B3CBDB13</AtSubmissionCreationDeviceId>
      <AtSubmissionFilingDeviceId>B1AD75D98946DAD9CDA5071F188A9FCCC1B9911C</AtSubmissionFilingDeviceId>
    </FilingSecurityInformation>
    <TaxYr>2017</TaxYr>
    <BuildTS>2019-02-21 02:37:17Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <Organization501c3Ind referenceDocumentId="RetDoc1039100001">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>166054</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>166054</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>166054</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>56647</GrantsAndSimilarAmountsPaidAmt>
      <SalariesOtherCompEmplBnftAmt>43272</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>875</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>53032</OtherExpensesTotalAmt>
      <TotalExpensesAmt>153826</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>12228</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>23454</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>35682</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>22521</BOYAmt>
        <EOYAmt>37290</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>5300</BOYAmt>
        <EOYAmt>5300</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>27821</BOYAmt>
        <EOYAmt>42590</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>4367</BOYAmt>
        <EOYAmt>6908</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>23454</BOYAmt>
        <EOYAmt>35682</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO RESEARCH, GATHER, PROCESS, AND DISSEMINATE JEWISH RELIGIOUS TEACHINGS THROUGH PUBLICATIONS AND EDUCATIONAL SEMINARS</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE ORGANIZATION TRANSLATED, TYPESET, AND PROOFREAD EDUCATIONAL AND RELIGIOUS MANUSCRIPTS FOR PUBLICATION AND ORGANIZED EDUCATIONAL SEMINARS FOR THE PUBLIC.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>0</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ISABELLE KIRSCHENBAUM</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>YERACHMIEL MILSTEIN</PersonNm>
        <TitleTxt>SECRETRAY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOSEPH MILSTEIN</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>43272</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>MACHON YISRAEL TRUST</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>1652 E 7TH STREET</AddressLine1Txt>
          <CityNm>BROOKLYN</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>112307001</ZIPCd>
        </USAddress>
        <PhoneNum>7183608548</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>1</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>110181</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>105271</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>151043</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>167829</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>166054</CurrentTaxYearAmt>
        <TotalAmt>700378</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>110181</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>105271</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>151043</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>167829</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>166054</CurrentTaxYearAmt>
        <TotalAmt>700378</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <TotalAmt>0</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>700378</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>110181</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>105271</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>151043</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>167829</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>166054</CurrentTaxYearAmt>
        <TotalAmt>700378</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001" />
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: . GRANTEE NAME: VARIOUS. AMOUNT GIVEN: 56,647.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: PUBLISHING, PROOFING, LECTURES. AMOUNT: 12,588. DESCRIPTION: TRAVEL. AMOUNT: 31,322. DESCRIPTION: OFFICE. AMOUNT: 2,572. DESCRIPTION: INSURANCE. AMOUNT: 2,574. DESCRIPTION: TELEPHONE. AMOUNT: 2,070. DESCRIPTION: CREDIT CARD FEES. AMOUNT: 264. DESCRIPTION: BANK CHARGES. AMOUNT: 364. DESCRIPTION: UTILITIES. AMOUNT: 1,278. TOTAL TO FORM 990-EZ, LINE 16: 53,032.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: AUTOMOBILE. BEG. OF YEAR AMOUNT: 5,300. END OF YEAR AMOUNT: 5,300.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: CREDIT CARDS PAYABLE. BEG. OF YEAR AMOUNT: 4,367. END OF YEAR AMOUNT: 6,908.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>