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        <ExplanationTxt>THE FOUNDATION ADOPTED THE PROVISIONS OF FASB ACCOUNTING STANDARDS CODIFICATION NO. 740-10, "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES" ON JULY 1, 2009. WITH FEW EXCEPTIONS, NEITHER ENTITY IS SUBJECT TO U.S. FEDERAL OR STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2018. MANAGEMENT IS OF THE OPINION THAT NEITHER ENTITY HAS ANY MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, RECOGNIZES NO LIABILITY FOR UNRECOGNIZED BENEFITS.</ExplanationTxt>
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