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      <ForeignPartnershipInd>0</ForeignPartnershipInd>
      <BoycottCountriesInd>0</BoycottCountriesInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART III ACCOUNTING METHOD:</FormAndLineReferenceDesc>
      </SupplementalInformationDetail>
    </IRS990ScheduleF>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART I - SUMMARY - QUESTION 1</FormAndLineReferenceDesc>
        <ExplanationTxt>THE DINA RECANATI ART FOUNDATION LTD WAS FORMED TO MAINTAIN AND PROTECT DINA RECANATI'S LEGACY AFTER HER DEATH BY OPERATING AN ART GALLERY IN ISRAEL THAT WOULD STORE, DISPLAY, AND LEND THE ARTWORK TO OTHER GALLERIES, MUSEUMS, AND FOUNDATIONS. THERE WILL BE NO FEES CHARGED FOR THESE SERVICES. IF THE FOUNDATION WERE TO SELL WORKS OF ART, ALL PROCEEDS WOULD BE USED FOR CHARITABLE AND/OR SOCIAL WELFARE PURPOSES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART III - SUMMARY - QUESTION 1</FormAndLineReferenceDesc>
        <ExplanationTxt>THE DINA RECANATI ART FOUNDATION'S MISSION IS TO PRESERVE THE LEGACY OF DINA RECANATI BY DISPLAYING HER ART IN A MUSEUM SETTING AND TO EDUCATE THE PUBLIC ABOUT MRS. RECANATI'S ARTWORK AND ARTISTIC PHILOSOPHY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 8A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FOUNDATION DID NOT HOLD ANY MEETINGS DURING THE YEAR.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 8B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FOUNDATION DID NOT HOLD ANY MEETINGS DURING THE YEAR.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 IS PROVIDED TO THE DIRECTOR AND TREASURER BEFORE IT IS FILED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
