﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2017v2.3">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2018-09-17T10:45:04-04:00</ReturnTs>
    <TaxPeriodEndDt>2017-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>582480329</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>FRICKE &amp; ASSOCIATES PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>366 POWDER SPRINGS ST SE</AddressLine1Txt>
        <CityNm>MARIETTA</CityNm>
        <StateAbbreviationCd>GA</StateAbbreviationCd>
        <ZIPCd>300643453</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2017-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>263201742</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>MILLER ZELL CHARITIES INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>MILL</BusinessNameControlTxt>
      <PhoneNum>4045261460</PhoneNum>
      <USAddress>
        <AddressLine1Txt>6100 FULTON INDUSTRIAL BLVD SW</AddressLine1Txt>
        <CityNm>ATLANTA</CityNm>
        <StateAbbreviationCd>GA</StateAbbreviationCd>
        <ZIPCd>30336</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>DEBBIE BAILEY</PersonNm>
      <PersonTitleTxt>MANAGING DIRECTOR</PersonTitleTxt>
      <PhoneNum>4046917400</PhoneNum>
      <SignatureDt>2018-09-13</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>G MARVIN BALES CPA CFP</PreparerPersonNm>
      <PTIN>P00036098</PTIN>
      <PhoneNum>7704220564</PhoneNum>
      <PreparationDt>2018-09-17</PreparationDt>
    </PreparerPersonGrp>
    <FilingSecurityInformation>
      <IPAddress>
        <IPv4AddressTxt>96.83.0.73</IPv4AddressTxt>
      </IPAddress>
      <IPDt>2018-09-17</IPDt>
      <IPTm>09:45:04</IPTm>
      <IPTimezoneCd>CD</IPTimezoneCd>
      <FilingLicenseTypeCd>P</FilingLicenseTypeCd>
      <AtSubmissionCreationDeviceId>1E1A94610C99A6EC4E766710E7E921A6FC0EEDEA</AtSubmissionCreationDeviceId>
      <AtSubmissionFilingDeviceId>11AF73766E0138FF10A16BDBB03451BC9FBD1901</AtSubmissionFilingDeviceId>
    </FilingSecurityInformation>
    <TaxYr>2017</TaxYr>
    <BuildTS>2018-06-14 16:35:46Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc4">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>WWW.MILLERZELLSOLES.COM</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc5">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>61921</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>18600</ContributionsGiftsGrantsEtcAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc3">43321</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>665</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>42656</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>61256</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>77600</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1300</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>153</OtherExpensesTotalAmt>
      <TotalExpensesAmt>79053</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-17797</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>22655</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>4858</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>22655</BOYAmt>
        <EOYAmt>4858</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>22655</BOYAmt>
        <EOYAmt>4858</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>22655</BOYAmt>
        <EOYAmt>4858</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>MILLER ZELL CHARITIES IS COMMITTED TO SUPPORTING THE FIGHT AGAINST BREAST CANCER BY RAISING SUPPORT FOR OTHER PUBLIC CHARITABLE ORGANIZATIONS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SUPPORT PARTICIPANTS OF THE ATLANTA BREAST CANCER 3-DAY WALK BENEFITTING SUSAN G KOMEN FOR THE CURE.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>57600</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>57600</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SUPPORT PARTICIPANTS OF THE ATLANTA 2-DAY WALK FOR BREAST CANCER BENEFITTING LOCAL AREA BREAST CANCER FOUNDATIONS AND ORGANIZATIONS.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>20000</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>20000</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>77600</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DEBBIE BAILEY</PersonNm>
        <TitleTxt>MANAGING DIR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHIP MILLER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LAVINIA MOSS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</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>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>GA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>CARMEN ARNOLD</PersonNm>
        <USAddress>
          <AddressLine1Txt>6100 FULTON INDUSTRIAL BLVD SW</AddressLine1Txt>
          <CityNm>ATLANTA</CityNm>
          <StateAbbreviationCd>GA</StateAbbreviationCd>
          <ZIPCd>30336</ZIPCd>
        </USAddress>
        <PhoneNum>4045261460</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="RetDoc5">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>278</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>10200</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>13400</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>19100</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>18600</CurrentTaxYearAmt>
        <TotalAmt>61578</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>39856</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>38331</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>45218</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>46791</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>43321</CurrentTaxYearAmt>
        <TotalAmt>213517</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>40134</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>48531</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>58618</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>65891</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>61921</CurrentTaxYearAmt>
        <TotalAmt>275095</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>275095</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>40134</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>48531</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>58618</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>65891</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>61921</CurrentTaxYearAmt>
        <TotalAmt>275095</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1" />
    <IRS990ScheduleG documentId="RetDoc3">
      <FundraisingEventInformationGrp>
        <Event1Nm>GOLF TOURNAMENT</Event1Nm>
        <GrossReceiptsEvent1Amt>40520</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>40520</GrossRevenueEvent1Amt>
        <GrossReceiptsTotalAmt>40520</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>40520</GrossRevenueTotalEventsAmt>
        <NetIncomeSummaryAmt>40520</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>CLASS OF ACTIVITY: GENERAL NAME: SUSAN G KOMEN FOUNDATION ADDRESS: PO BOX 660843 DALLAS, TX 75266 CASH CONTRIBUTION: 57,600 CLASS OF ACTIVITY: GENERAL NAME: IT'S THE JOURNEY ADDRESS: 270 CARPENTER DRIVE, SUITE 515 ATLANTA, GA 30328 CASH CONTRIBUTION: 20,000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES OFFICE 3 INFORMATION TECHNOLOGY 150 TOTAL 153</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>MILLER ZELL CHARITIES IS COMMITTED TO SUPPORTING THE FIGHT AGAINST BREAST CANCER BY RAISING SUPPORT FOR OTHER PUBLIC CHARITABLE ORGANIZATIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>