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    <Timestamp>2013-07-31T04:07:14-05:00</Timestamp>
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        <BusinessNameLine1>ELIEZER ALPERSTEIN CPA</BusinessNameLine1>
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        <AddressLine1>PO BOX 397</AddressLine1>
        <City>MODIIN</City>
        <Country>IS</Country>
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    <ReturnType>990EZ</ReturnType>
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      <Name>
        <BusinessNameLine1>MAGSHIMEY HERUT NORTH AMERICA INC</BusinessNameLine1>
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      <USAddress>
        <AddressLine1>C/O ROBERT WALSKY 22 ANGELA CT</AddressLine1>
        <City>WOODCLIFF LAKE</City>
        <State>NJ</State>
        <ZIPCode>076778102</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>KARMA FEINSTEIN</Name>
      <Title>EXECUTIVE DIRECTOR</Title>
      <DateSigned>2013-07-04</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
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    <Preparer>
      <Name>ELIEZER ALPERSTEIN CPA</Name>
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      <DatePrepared>2013-07-28</DatePrepared>
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      <TotalRevenue>76385</TotalRevenue>
      <GrantsAndSimilarAmountsPaid>31500</GrantsAndSimilarAmountsPaid>
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      <OtherExpensesTotal>24824</OtherExpensesTotal>
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      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <PrimaryExemptPurpose>EDUCATIONAL SEMINARS FOR JEWISH STUDENTS</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>A GRANT TO WORLD MAGSHIMEY HERUT, AN ISRAELI NON-PROFIT ORGANIZATION, WAS MADE TO HELP COVER THE COSTS FOR STUDENTS WHO CAME TO ISRAEL AND OTHER EDUCATIONAL WORK.</DescriptionProgramServiceAccom>
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        <DescriptionProgramServiceAccom>FUNDS WERE ALLOCATED FOR CAMPUS PROGRAMMING AT COLLEGES AND UNIVERSITIES SITUATED IN THE UNITED STATES RELATED TO INTERNSHIPS AND EDUCATIONAL PROGRAMS IN ISRAEL.</DescriptionProgramServiceAccom>
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        <NamePerson>KARMA FEINSTEIN</NamePerson>
        <AddressForeign>
          <AddressLine1>SHARAI TIKVAH</AddressLine1>
          <Country>IS</Country>
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        <TelephoneNumber>2124449511</TelephoneNumber>
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      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>true</ForeignOffice>
      <ForeignOfficeCountry>IS</ForeignOfficeCountry>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>false</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>false</EngageInLobbyingActivities>
      <OperatingSchool>false</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>false</TrnsfrsExemptNonCharRelatedOrg>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
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        <CurrentTaxYearMinus2Years>71971</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>60634</CurrentTaxYearMinus1Year>
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        <CurrentTaxYearMinus3Years>55968</CurrentTaxYearMinus3Years>
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          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
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        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
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        <AggregateContributions>RESTRICTED</AggregateContributions>
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        <Identifier>GRANTS AND SIMILAR AMTS PAID TO ORGANIZATIONS</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 10</ReturnReference>
        <Explanation>WORLD MAGSHIMEY HERUT, ISRAEL 31,500 0 0</Explanation>
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      <GeneralExplanation>
        <Identifier>OTHER EXPENSES</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 16</ReturnReference>
        <Explanation>EXPENSES ISRAEL PROGRAMS 20,966 DUES AND OFFICE EXPENSE 3,858 TOTAL 24,824</Explanation>
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      <GeneralExplanation>
        <Identifier>OTHER ASSETS</Identifier>
        <ReturnReference>FORM 990-EZ, PART II, LINE 24</ReturnReference>
        <Explanation>PLEDGES RECEIVABLE 16,582 13,913 TOTAL 16,582 13,913</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER LIABILITIES</Identifier>
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        <Identifier>ALL OTHER ACCOMPLISHMENT</Identifier>
        <ReturnReference>FORM 990-EZ, PART III, LINE 31</ReturnReference>
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      <Compensation>
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