﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2024v5.2">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-11-10T13:26:19-06:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>521738520</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>LANE &amp; COMPANY CPAS</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>5335 WISCONSIN AVE NW</AddressLine1Txt>
        <CityNm>WASHINGTON</CityNm>
        <StateAbbreviationCd>DC</StateAbbreviationCd>
        <ZIPCd>20015</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>465206843</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>TIOGA FUND INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>TIOG</BusinessNameControlTxt>
      <PhoneNum>9173273411</PhoneNum>
      <USAddress>
        <AddressLine1Txt>475 RIVERSIDE DR 900</AddressLine1Txt>
        <CityNm>NEW YORK</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>10115</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MIRANDA KAISER</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>9173273411</PhoneNum>
      <SignatureDt>2025-11-10</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>ROBERT E LANE</PreparerPersonNm>
      <PTIN>P01622353</PTIN>
      <PhoneNum>2026172615</PhoneNum>
      <PreparationDt>2025-11-10</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <Organization501cInd organization501cTypeTxt="4">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>100000</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>100000</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>100000</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>70000</GrantsAndSimilarAmountsPaidAmt>
      <SalariesOtherCompEmplBnftAmt>36303</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>14739</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>481</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>10348</OtherExpensesTotalAmt>
      <TotalExpensesAmt>131871</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-31871</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>224624</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>192753</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>241661</BOYAmt>
        <EOYAmt>208816</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>2084</BOYAmt>
        <EOYAmt>1931</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>243745</BOYAmt>
        <EOYAmt>210747</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>19121</BOYAmt>
        <EOYAmt>17994</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>224624</BOYAmt>
        <EOYAmt>192753</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>DEVELOPMENT AND IMPLEMENTATION OF ADVOCACY STRATEGIES TO ADVANCE CLIMATE CHANGESOLUTIONS, ADDRESS WOMEN'S INEQUALITY, IMPROVE DEMOCRATIC INSTITUTIONS, AND PROTECT CIVIL LIBERTIES.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>CLIMATE POLICY: TIOGA FUND SUPPORTS ENACTING POLICIES AND ACTIONS AT THE STATE AND NATIONAL LEVELS TO MITIGATE GREENHOUSE GAS EMISSIONS AND TO ENABLE COMMUNITIES TO ADAPT TO DANGEROUS CLIMATE CONDITIONS.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>12537</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>WOMEN'S ECONOMIC INEQUALITY: TIOGA FUND SEEKS TO IMPROVE THE QUALITY OF LIFE FOR WORKING WOMEN AND THEIR FAMILIES VIA RESEARCH, TRAINING, PUBLIC EDUCATION CAMPAIGNS, AND ADVOCACY EFFORTS.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>55000</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>62113</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>DEMOCRACY: TIOGA FUND'S DEMOCRACY PROGRAM USES RESEARCH PARTNERSHIPS AND PROGRAM INNOVATION TO SUPPORT STATE-BASED MULTIRACIAL CIVIC ORGANIZATIONS IN THEIR WORK TO STRENGTHEN THEIR ORGANIZING STRATEGIES AND PRACTICES, WITH THE GOAL OF HELPING THOSE ORGANIZATIONS BUILD AND WIELD THE POWER TO DRIVE POSITIVE CHANGE WITHIN THEIR COMMUNITIES THROUGH POLICY CHANGE.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>15000</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>29996</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>104646</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MIRANDA KAISER</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JAY HALFON</PersonNm>
        <TitleTxt>SECRETARY &amp; TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>HOLLY SCHADLER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LEE WASSERMAN</PersonNm>
        <TitleTxt>ADMINISTRATOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>7639</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd referenceDocumentId="RetDoc1039500001">0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>2657</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>NY</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>LANE &amp; COMPANY CPAS</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>5335 WISCONSIN AVE NW STE 440</AddressLine1Txt>
          <CityNm>WASHINGTON</CityNm>
          <StateAbbreviationCd>DC</StateAbbreviationCd>
          <ZIPCd>20015</ZIPCd>
        </USAddress>
        <PhoneNum>4846513101</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd referenceDocumentId="RetDoc1039500001">1</PoliticalCampaignActyInd>
    </IRS990EZ>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleC documentId="RetDoc1039500001">
      <PoliticalExpendituresAmt>57657</PoliticalExpendituresAmt>
      <Expended527ActivitiesAmt>2657</Expended527ActivitiesAmt>
      <InternalFundsContributedAmt>55000</InternalFundsContributedAmt>
      <TotalExemptFunctionExpendAmt>57657</TotalExemptFunctionExpendAmt>
      <Form1120POLFiledInd>0</Form1120POLFiledInd>
      <Section527PoliticalOrgGrp>
        <OrganizationBusinessName>
          <BusinessNameLine1Txt>WESTERN FUTURES FUND</BusinessNameLine1Txt>
        </OrganizationBusinessName>
        <USAddress>
          <AddressLine1Txt>30 N GOULD ST STE 23616</AddressLine1Txt>
          <CityNm>SHERIDAN</CityNm>
          <StateAbbreviationCd>WY</StateAbbreviationCd>
          <ZIPCd>82801</ZIPCd>
        </USAddress>
        <EIN>873907363</EIN>
        <PaidInternalFundsAmt>55000</PaidInternalFundsAmt>
      </Section527PoliticalOrgGrp>
      <SubstantiallyAllDuesNondedInd>0</SubstantiallyAllDuesNondedInd>
      <OnlyInHouseLobbyingInd>1</OnlyInHouseLobbyingInd>
      <AgreeCarryoverPriorYearInd>0</AgreeCarryoverPriorYearInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I-A, LINE 1:</FormAndLineReferenceDesc>
        <ExplanationTxt>TIOGA FUND INCURRED STAFF TIME PARTICIPATING IN DISCUSSIONS ABOUT POLITICAL ACTIVITIES WITH GRANTEES AND PARTNERS. TIOGA FUND ALSO GRANTED GENERAL SUPPORT FUNDS WHICH WERE ULTIMATELY USED FOR POLITICAL PURPOSES BY THE RECIPIENT.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleC>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: . GRANTEE NAME: DEMOCRACY ALLIANCE. GRANTEE ADDRESS: PO BOX 34607 WASHINGTON, DC 20043. AMOUNT GIVEN: 15,000.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: . GRANTEE NAME: WESTERN FUTURES FUND. GRANTEE ADDRESS: 30 N GOULD ST STE 23616 SHERIDAN, WY 82801. AMOUNT GIVEN: 55,000. TOTAL INCLUDED ON FORM 990-EZ, LINE 10: 70,000.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: OFFICE EXPENSES. AMOUNT: 341. DESCRIPTION: OFFICE SUPPLIES. AMOUNT: 48. DESCRIPTION: SHIPPING &amp; POSTAGE. AMOUNT: 3. DESCRIPTION: TELECOMMUNICATIONS. AMOUNT: 23. DESCRIPTION: BANK FEES &amp; SERVICE CHARGES. AMOUNT: 75. DESCRIPTION: EQUIPMENT &amp; MAINTENANCE. AMOUNT: 1,008. DESCRIPTION: LICENSE &amp; FILING FEES. AMOUNT: 1,161. DESCRIPTION: TRAVEL. AMOUNT: 6,544. DESCRIPTION: INTEREST EXPENSE. AMOUNT: 522. DESCRIPTION: DEPRECIATION. AMOUNT: 623. TOTAL TO FORM 990-EZ, LINE 16: 10,348.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: PREPAID EXPENSES. BEG. OF YEAR AMOUNT: 442. END OF YEAR AMOUNT: 912. DESCRIPTION: EQUIPMENT, NET. BEG. OF YEAR AMOUNT: 1,642. END OF YEAR AMOUNT: 1,019.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: ACCOUNTS PAYABLE. BEG. OF YEAR AMOUNT: 19,121. END OF YEAR AMOUNT: 17,994.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 12 AND PART IV</FormAndLineReferenceDesc>
        <ExplanationTxt>TIOGA FUND SHARES STAFF AND CERTAIN OTHER EXPENSES WITH THE ROCKEFELLER FAMILY FUND ("RFF" EIN: 13-6257658), AN IRC SECTION 501(C)(3) ORGANIZATION, PURSUANT TO A WRITTEN COST-SHARING AGREEMENT. UNDER THE AGREEMENT, RFF EMPLOYEES CONDUCT ACTIVITIES ON BEHALF OF TIOGA FUND, AND TIOGA FUND PROMPTLY REIMBURSES RFF FOR ALL ASSOCIATED EXPENSES, INCLUDING THE ALLOCABLE SHARE OF EMPLOYMENT TAXES. RFF PAYS ALL REQUIRED EMPLOYMENT TAXES FOR ITS EMPLOYEES AND ISSUES THE RELEVANT TAX FORMS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>