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        <ExplanationTxt>THE TAX RETURN PREPARER SENDS THE BOARD OF DIRECTORS A DRAFT COPY OF THE COMPLETED TAX RETURN FOR REVIEW AND COMMENT. AFTER THE BOARD OF DIRECTORS APPROVES THE RETURN THEY NOTIFY THE TAX RETURN PREPARER AND A FINAL VERSION OF THE RETURN IS SENT TO THE TRUSTEE. THE TRUSTEE THEN SIGNS THE E-FILE AUTHORIZATION FORM AND RETURNS IT TO THE TAX RETURN PREPARER. THE TAX RETURN PREPARER THEN E-FILES THE RETURN.</ExplanationTxt>
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        <ExplanationTxt>UPON REQUEST THE PUBLIC MAY VIEW THE ORGANIZATION'S GOVERNING DOCUMENTS AND RELATED DOCUMENTS AT THE ADDRESS LOCATED ON PAGE 1 OF FORM 990.</ExplanationTxt>
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