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  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2017-01-25T12:05:52-06:00</ReturnTs>
    <TaxPeriodEndDt>2016-10-31</TaxPeriodEndDt>
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        <BusinessNameLine1Txt>STUART I BREISBLATT CPA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
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        <CityNm>ARMONK</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>10504</ZIPCd>
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    <TaxPeriodBeginDt>2015-11-01</TaxPeriodBeginDt>
    <Filer>
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      <BusinessName>
        <BusinessNameLine1Txt>MARC GALLER RESEARCH FOUNDATION INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>MARC</BusinessNameControlTxt>
      <PhoneNum>2128773326</PhoneNum>
      <USAddress>
        <AddressLine1Txt>C/O L GALLER 115 CENTRAL PK W NO 7E</AddressLine1Txt>
        <CityNm>NEW YORK</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>100232005</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>LYNNE GALLER PRESIDENT</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>2128773326</PhoneNum>
      <SignatureDt>2017-01-25</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
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    <PreparerPersonGrp>
      <PreparerPersonNm>STUART I BREISBLATT</PreparerPersonNm>
      <PTIN>P00018133</PTIN>
      <PhoneNum>2126610921</PhoneNum>
      <PreparationDt>2017-01-25</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2015</TaxYr>
    <BuildTS>2021-01-29 14:40:06Z</BuildTS>
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      <Form990PFBalanceSheetsGrp>
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        <CashEOYFMVAmt>3399556</CashEOYFMVAmt>
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        <CorporateStockBOYAmt>39285</CorporateStockBOYAmt>
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        <InvstLandCostOrOtherBasisAmt>358880</InvstLandCostOrOtherBasisAmt>
        <InvstLandAccumDepreciationAmt>280677</InvstLandAccumDepreciationAmt>
        <LandBldgInvestmentsBOYAmt>88794</LandBldgInvestmentsBOYAmt>
        <LandBldgInvestmentsEOYAmt referenceDocumentId="RetDoc2059100001">78203</LandBldgInvestmentsEOYAmt>
        <LandBldgInvestmentsEOYFMVAmt>78203</LandBldgInvestmentsEOYFMVAmt>
        <TotalAssetsBOYAmt>10419955</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>10085393</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>10224276</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesBOYAmt>0</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowSFAS117Ind>X</OrgDoesNotFollowSFAS117Ind>
        <CapitalStockBOYAmt>0</CapitalStockBOYAmt>
        <CapitalStockEOYAmt>0</CapitalStockEOYAmt>
        <AdditionalPaidInCapitalBOYAmt>6752577</AdditionalPaidInCapitalBOYAmt>
        <AdditionalPaidInCapitalEOYAmt>6752577</AdditionalPaidInCapitalEOYAmt>
        <RetainedEarningBOYAmt>3667378</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>3332816</RetainedEarningEOYAmt>
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        <TotNetAstOrFundBalancesEOYAmt>10085393</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>10419955</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>10085393</TotalLiabilitiesNetAstEOYAmt>
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        <TotNetAstOrFundBalancesBOYAmt>10419955</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-334562</ExcessRevenueOverExpensesAmt>
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        <SubtotalAmt>10085393</SubtotalAmt>
        <OtherDecreasesAmt>0</OtherDecreasesAmt>
        <TotNetAstOrFundBalancesEOYAmt>10085393</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <QlfyUndSect4940eReducedTaxGrp>
        <LiableSection4942TaxInd>0</LiableSection4942TaxInd>
        <AdjustedQlfyDistriYr1Amt>450868</AdjustedQlfyDistriYr1Amt>
        <NetVlNoncharitableAssetsYr1Amt>10502994</NetVlNoncharitableAssetsYr1Amt>
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        <AdjustedQlfyDistriYr2Amt>231340</AdjustedQlfyDistriYr2Amt>
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        <AdjNonchrtblNetInvstIncmPctAmt>494898</AdjNonchrtblNetInvstIncmPctAmt>
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      </QlfyUndSect4940eReducedTaxGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
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        <TaxUnderSection511Amt>0</TaxUnderSection511Amt>
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        <SubtitleATaxAmt>0</SubtitleATaxAmt>
        <TaxBasedOnInvestmentIncomeAmt>2409</TaxBasedOnInvestmentIncomeAmt>
        <EstimatedPlusOvpmtIncmTxAmt>20610</EstimatedPlusOvpmtIncmTxAmt>
        <TotalPaymentsAndCreditsAmt>20610</TotalPaymentsAndCreditsAmt>
        <Form2220AttachedInd referenceDocumentId="RetDoc1192000001">X</Form2220AttachedInd>
        <OverpaymentAmt>18201</OverpaymentAmt>
        <AppliedToESTaxAmt>18201</AppliedToESTaxAmt>
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      <StatementsRegardingActyGrp>
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        <MoreThan100SpentInd>0</MoreThan100SpentInd>
        <Form1120POLFiledInd>0</Form1120POLFiledInd>
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        <Section4955ManagersTaxAmt>0</Section4955ManagersTaxAmt>
        <TaxReimbursedAmt>0</TaxReimbursedAmt>
        <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>0</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>0</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>1</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>1</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>NY</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>0</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>0</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd referenceDocumentId="RetDoc2089200001">1</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>0</OwnControlledEntityInd>
        <DonorAdvisedFundInd>0</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>1</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <IndividualWithBooksNm>LYNNE GALLER</IndividualWithBooksNm>
        <PhoneNum>2128773326</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>115 CENTRAL PARK WEST APT 7-E</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10023</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>0</ForeignAccountsQuestionInd>
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      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>0</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>0</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>0</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>0</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>0</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>0</PaymentToGovernmentOfficialInd>
        <UncorrectedPriorActsInd>0</UncorrectedPriorActsInd>
        <UndistributedIncomePYInd>0</UndistributedIncomePYInd>
        <BusinessHoldingsInd>0</BusinessHoldingsInd>
        <JeopardyInvestmentsInd>0</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>0</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>0</InfluenceLegislationInd>
        <InfluenceElectionInd>0</InfluenceElectionInd>
        <GrantsToIndividualsInd>0</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>0</GrantsToOrganizationsInd>
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      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>LYNNE GALLER</PersonNm>
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            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
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        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>HEZZY DATTNER</PersonNm>
          <USAddress>
            <AddressLine1Txt>115 CENTRAL PARK WEST</AddressLine1Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10023</ZIPCd>
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          <TitleTxt>SCRY/TREAS</TitleTxt>
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        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <OtherEmployeePaidOver50kCnt>0</OtherEmployeePaidOver50kCnt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
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      <SumOfProgramRelatedInvstGrp>
        <TotalAmt>0</TotalAmt>
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      <SupplementaryInformationGrp>
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        <ApplicationSubmissionInfoGrp>
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          <RecipientUSAddress>
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            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10023</ZIPCd>
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          <RecipientPhoneNum>2128773326</RecipientPhoneNum>
          <RecipientEmailAddressTxt>LEGALLER@GMAIL.COM</RecipientEmailAddressTxt>
          <FormAndInfoAndMaterialsTxt>IN WRITING</FormAndInfoAndMaterialsTxt>
          <SubmissionDeadlinesTxt>NONE</SubmissionDeadlinesTxt>
          <RestrictionsOnAwardsTxt>NONE</RestrictionsOnAwardsTxt>
        </ApplicationSubmissionInfoGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>CLOSE ENCOUNTERS WITH MUSIC</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 34</AddressLine1Txt>
            <CityNm>CHATAM</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>12037</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>501 (C) (3)</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PUBLIC CHARITY</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>UNRESTRICTED</GrantOrContributionPurposeTxt>
          <Amt>725</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>CONGREGATION OR ZARUA</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>127 EAST 82ND STREET</AddressLine1Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10028</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>501 (C) (3)</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PUBLIC CHARITY</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>UNRESTRICTED</GrantOrContributionPurposeTxt>
          <Amt>3500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>FORWARD ASSOCIATION INC</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>125 MAIDEN LANE</AddressLine1Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10038</ZIPCd>
          </RecipientUSAddress>
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