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        <FormAndLineReferenceDesc>Part X : FIN48 Footnote</FormAndLineReferenceDesc>
        <ExplanationTxt>Income taxes are not provided for in the financial statements since Friends of CASA is exempt from federal and state income taxes under section 501(c)(3) of the Internal Revenue Code and similar state provisions. Accordingly, Friends of CASA has paid no income taxes. Effective October 1, 2009, Friends of CASA adopted Accounting for Uncertainty in Income Tax guidance FASB ASC 740 Accounting for Uncertainty in Income Taxes. Accordingly, Friends of CASA recognizes the effect of income tax positions only when those positions are more likely than not of being sustained. Friends of CASA believes the adoption of this guidance had no material impact on its financial statements.</ExplanationTxt>
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        <ExplanationTxt>The executive director, and two board members from the Finance Committee are assigned to an audit/tax review subcommittee for review, input and approval. The board treasurer also reviews and approves. Final 990s presented to the full board for review.</ExplanationTxt>
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