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        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>DUE TO COVID VIOLATIONS, INDIANA UNIVERSITY INSTRUCTED SIGMA PI BETA CHAPTER TO SUSPEND ACTIVITIES FOR THE 2021-2022 AND 2022-2023 ACADEMIC YEARS. SIGMA PI BETA CHAPTER HOUSING CORPORATION IS MAINTAINING THE CHAPTER HOUSE AND ACTIVELY SEEKING A STUDENT ORGANIZATION TO UTILIZE THE HOUSE UNTIL BETA CHAPTER IS PERMITTED TO RETURN TO CAMPUS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 9</FormAndLineReferenceDesc>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>RETURN IS REVIEWED BY AN ALUM WITH AN ACCOUNTING BACKGROUND AND CHANGES ARE DISCUSSED WITH TAX PREPARER PRIOR TO FILING.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>DOCUMENTS AVAILABLE UPON REQUEST.</ExplanationTxt>
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