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        <ExplanationTxt>Effective July 1, 2009, Foundation for the Performing Arts Center implemented the new accounting requirements associated with uncertainty in income taxes using the provisions of Financial Accounting Standards Board (FASB) ASC 740, Income taxes. Using that guidance, tax positions initially need to be recognized in the financial statements when it is more-likely-than not the positions will be sustained upon examination by the tax authorities. It also provides guidance for derecognition, reclassification, interest and penalties, accounting in interim periods, disclosure, and transition.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>EXECUTIVE BOARD REVIEWS CONFLICT OF INTEREST STATEMENTS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTORS REVIEWS AND SETS THE COMPENSATION FOR THE EXECUTIVE DIRECTOR.</ExplanationTxt>
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</Return>