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      <PreparerPersonNm>ALEXANDER LAZZARUOLO</PreparerPersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
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      <FactsAndCircumstancesTestTxt>THE AMERICAN FRIENDS OF THE ROYAL COLLECTION, INC. (AFRC) QUALIFIES AS PUBLICLY SUPPORTED BECAUSE IT MEETS THE 10% PLUS FACTS-AND-CIRCUMSTANCES TEST UNDER TREAS REG. 1.170A-9(E)(3) IN THE FOLLOWING RESPECTS:10% OF SUPPORT LIMITATION - AT 15.97% FOUNDATION'S PUBLIC SUPPORT PERCENTAGE FOR 2023 EXCEEDED 10%.ATTRACTION OF PUBLIC SUPPORT AND PUBLIC MISSION:AFRC WAS FORMED (I) TO PROMOTE COLLABORATIONS BETWEEN THE ROYAL COLLECTION TRUST, AND OTHER PUBLICLY SUPPORTED ORGANIZATIONS WHICH ARE CLOSELY RELATED IN PURPOSE OR FUNCTION, IN THE UNITED KINGDOM AND INSTITUTIONS IN THE UNITED STATES THROUGH THE DEVELOPMENT OF CULTURAL ACTIVITIES BOTH IN THE UNITED STATES AND ABROAD, SUCH AS EXHIBITIONS, LOANS OF WORKS OF ART, EDUCATIONAL PROGRAMS AND PROFESSIONAL AND SCHOLARLY EXCHANGES; (II) TO PARTICIPATE IN THE FINANCING OF ROYAL COLLECTION TRUST PROJECTS, AND THE PROJECTS OF OTHER PUBLICLY SUPPORTED ORGANIZATIONS WHICH ARE CLOSELY RELATED IN PURPOSE OR FUNCTION, SUCH AS ACADEMIC PUBLISHING, DIGITIZATION OF WORKS OF ART AND DOCUMENTARY ARCHIVES, INTERNSHIPS, APPRENTICESHIPS, FELLOWSHIPS AND EDUCATIONAL PROGRAMS BOTH IN THE UNITED STATES AND ABROAD; (III) TO SUPPORT THE ROYAL COLLECTION TRUST, AND OTHER PUBLICLY SUPPORTED ORGANIZATIONS WHICH ARE CLOSELY RELATED IN PURPOSE OR FUNCTION, IN ITS EFFORTS TO PRESENT AND INTERPRET WORKS OF ARTSSOURCES OF SUPPORT: AFRC'S FUNDING COMES FROM DIVERSE SOURCES INCLUDING A NUMBER OF CORPORATIONS, OTHER ORGANIZATIONS AND INDIVIDUALS.REPRESENTATIVE GOVERNING BODY: AFRC'S ACTIVITIES ARE GOVERNED BY A BOARD OF DIRECTORS REFLECTING A BROAD RANGE OF INDIVIDUALS WITH SPECIAL BACKGROUNDS AND EXPERTISE IN MANAGING AND OPERATING NONPROFIT ORGANIZATIONS. AFRC'S BOARD IS ACTIVELY INVOLVED IN SOLICITING NEW AND DIVERSE SOURCES OF FUNDING TO SUPPORT AFRC'S PURPOSE.</FactsAndCircumstancesTestTxt>
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        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: INTEREST INCOME. AMOUNT: 1.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: GRANTS. GRANTEE NAME: THE ROYAL COLLECTION TRUST, INC.. GRANTEE ADDRESS: YORK HOUSE, ST. JAMES PALACE LONDON, UNITED KINGDOM SW1A 1BQ. AMOUNT GIVEN: 5,000.</ExplanationTxt>
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        <ExplanationTxt>DESCRIPTION: WIRE FEES. AMOUNT: 50. DESCRIPTION: NEW YORK STATE FILING FEES. AMOUNT: 50. DESCRIPTION: REPRESENTATION. AMOUNT: 322. TOTAL TO FORM 990-EZ, LINE 16: 422.</ExplanationTxt>
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