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    <Timestamp>2012-06-25T12:06:33-07:00</Timestamp>
    <TaxPeriodEndDate>2011-08-31</TaxPeriodEndDate>
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        <BusinessNameLine1>HARRY C KOSLOW CPA</BusinessNameLine1>
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        <AddressLine1>2504 GRAND AVENUE</AddressLine1>
        <City>BALDWIN</City>
        <State>NY</State>
        <ZIPCode>11510</ZIPCode>
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    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2010-09-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>043661135</EIN>
      <Name>
        <BusinessNameLine1>SMK FOUNDATION</BusinessNameLine1>
      </Name>
      <NameControl>SMKF</NameControl>
      <Phone>7183889526</Phone>
      <USAddress>
        <AddressLine1>774 BROADWAY</AddressLine1>
        <City>BROOKLYN</City>
        <State>NY</State>
        <ZIPCode>11206</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>ALBERT SROUR</Name>
      <Title>PRESIDENT</Title>
      <Phone>7183889526</Phone>
      <DateSigned>2012-06-19</DateSigned>
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    <Preparer>
      <Name>HARRY C KOSLOW</Name>
      <Phone>5165467523</Phone>
      <DatePrepared>2012-06-25</DatePrepared>
      <SelfEmployed>X</SelfEmployed>
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    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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      <WebSite>N/A</WebSite>
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      <MembershipDues>0</MembershipDues>
      <InvestmentIncome>0</InvestmentIncome>
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      <GamingGrossIncome>0</GamingGrossIncome>
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      <GrantsAndSimilarAmountsPaid>54627</GrantsAndSimilarAmountsPaid>
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      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
      <EngagedInExcessBenefitTrans>false</EngagedInExcessBenefitTrans>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <StatesWhereCopyOfReturnIsFiled>NY</StatesWhereCopyOfReturnIsFiled>
      <StatesWhereCopyOfReturnIsFiled>NY</StatesWhereCopyOfReturnIsFiled>
      <TheBooksAreInCareOf>
        <NamePerson>HARRY C KOSLOW CPA</NamePerson>
        <AddressUS>
          <AddressLine1>2504 GRAND AVE</AddressLine1>
          <City>BALDWIN</City>
          <State>NY</State>
          <ZIPCode>11510</ZIPCode>
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        <TelephoneNumber>5165467523</TelephoneNumber>
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      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>false</TransactionWithControlEntity>
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      <PublicSupportTotal170>0</PublicSupportTotal170>
      <GrossInvestmentIncome170>
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      <PublicSupportPertcentage170>0</PublicSupportPertcentage170>
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        <CurrentTaxYearMinus3Years>28993</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>62000</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>89500</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>9500</CurrentTaxYear>
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        <CurrentTaxYearMinus1Year>89500</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>9500</CurrentTaxYear>
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        <Total>218986</Total>
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      <PriorYearSupportPercentage>1.00000</PriorYearSupportPercentage>
      <InvestmentIncomePercentage>0</InvestmentIncomePercentage>
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      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
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        <ContributorNumber>RESTRICTED</ContributorNumber>
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          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
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          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
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      <GeneralExplanation>
        <Identifier>Form 990EZ, Part I, Line 10</Identifier>
        <Explanation>TO FUTHER JEWISH EDUCATION RELIGIOUS VARIOUS INSTITUTIONS NONE 54627.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part I, Line 16</Identifier>
        <Explanation>FILING FEES 50.</Explanation>
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