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        <FormAndLineReferenceDesc>Part I: Additional Information</FormAndLineReferenceDesc>
        <ExplanationTxt>PART II, SECTION C, LINE 17A, FACTS &amp; CIRCUMSTANCES TEST:THE BILLINGS EXCHANGE CLUBS FOUNDATION FOR THE PREVENTION OF CHILD ABUSE (ORGANIZATION) DOES NOT MEET THE 33 1/3% PUBLIC SUPPORT TEST FOR A PUBLICLY SUPPORTED ORGANIZATION UNDER 509(A)(1). HOWEVER, IT HAS RECEIVED OVER 10% OF ITS SUPPORT FROM THE GENERAL PUBLIC AND THEREFORE BELIEVES IT QUALIFIES UNDER THE FACTS &amp; CIRCUMSTANCES TEST AS A PUBLICLY SUPPORTED ORGANIZATION. BELOW ARE THE FACTS SUPPORTING ITS QUALIFICATION.FACTS &amp; CIRCUMSTANCES:OVER 10% OF THE ORGANIZATION'S SUPPORT COMES FROM THE GENERAL PUBLIC.THE ORGANIZATION HAS CONDUCTED VARIOUS FUNDRAISERS (A SUPER BOWL FUNDRAISER, POKER TOURNAMENT, ETC.) IN THE PAST FIVE YEARS. THE ORGANIZAITON IS CONSTANTLY SOLICITING FUNDS FROM THE GENERAL PUBLIC. THE SOLICITATION OF FUNDS TAKES PLACE AT THE WEEKLY OR SEMI-WEEKLY MEETINGS OF TWO EXCHANGE CLUBS (SECTION 509(A)(4) SERVICE CLUBS) IN BILLINGS, MT. THESE BONA FIDE METHODS OF RAISING FUNDS HAVE BEEN SUCCESSFUL IN THE PREVIOUS FIVE YEARS.FIVE PUBLICE SUPPORT FACTORS:1. APPROXIMATELY 50% OF THE ORGANIZATION'S SUPPORT COMES FROM INVESTMENT INCOME. A SIGNIFICANT PORTION OF THE ORIGINAL CONTRIBUTIONS, WHICH NOW GENERATE THE INVESTMENT INCOME FOR THE ORGANIZATION DID NOT COME FROM ONE INDIVIDUAL OR FAMILY.2. THE ORGANIZATION DOES NOT RECEIVE A SIGNIFICANT PORTION OF ITS SUPPORT FROM ONE INDIVIDUAL OR FAMILY. APPROXIMATELY 5% OF THE ORGANIZATION'S SUPPORT COMES FROM ONE SECTION 509(A)(4) SERVICE CLUB WHICH CONSISTS OF APPROXIMATELY 75 MEMBERS, NONE OF WHICH HAS ANY TYPE OF CONTROL OVER THE SERVICE CLUB NOW OR IN THE FUTURE.3. THE BOARD OF DIRECTORS, AND CONTROL, OF THE ORGANIZATION CONSISTS OF BOARD MEMBERS WITH TERMS OF 3 YEARS. THE BOARD MEMBERS ARE APPOINTED BY THE TWO EXCHANGE CLUBS. THE OFFICERS OF THE ORGANIZATION ARE ELECTED BY THE BOARD.4. THE ORGANIZATION PROVIDES FUNDS FOR OTHER NON-PROFIT ORGANIZATIONS IN THE BILLINGS, MT AREA WHICH SUPPORT THE PREVENTION OF CHILD ABUSE. FUNDS CANNOT BE USED FOR ANY OTHER PURPOSE. 5. THE TWO MEMBERS OF THE ORGANIZATION MAINTAIN THEIR MEMBERSHIP BY CONTRIBUTING TO THE ORGANIZATION AT LEAST 10% OF THE TOTAL FUNDS DONATED EACH YEAR FROM FUNDRAISING EFFORTS OF THE MEMBER EXCHANGE CLUBS.THE ORGANIZATION IS CONTROLLED BY THE TWO EXCHANGE CLUBS IN BILLINGS, MT: THE DOWNTOWN EXCHANGE CLUB (FOUNDING MEMBER 2000) AND THE HEIGHTS EXCHANGE CLUB (JOINED IN 2004). IN GENERAL, THE ORGANIZATION BELIEVES IT SHOULD BE TREATED AS A PUBLICLY SUPPORTED ORGANIZATION BECAUSE OF THE ABOVE FACTS &amp; CIRCUMSTANCES. THE TWO CLUBS WILL NEVER BE CONTROLLED BY ANY INDIVIDUAL OR FAMILY.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Part I, Line 12f: Supported Org Not Named in Organizing Documents</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>ORGANIZATION MANAGEMENT PROVIDED WITH 990 DRAFT AND FORM 8879. INSTRUCTIONS REQUIRE MANAGEMENT TO REVIEW THE FORM 990 FOR CONTENT AND DISCLOSURE AND, ONCE APPROVED, SIGN THE FROM 8879. THE TAX RETURN IS ELECTRONICALLY FILED UPON RECEIPT OF THE SIGNED FORM 8879.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>No documents available to the public.</ExplanationTxt>
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