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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 4, PART XII, LINE 2D</FormAndLineReferenceDesc>
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        <FormAndLineReferenceDesc>SCHEDULE I, PAGE 1, PART I, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SCHOLARSHIP SELECTION COMMITTEE REVIEWS APPLICATIONS FOR LEGION SCHOLARSHIPS AND AWARDS INDIVIDUAL SCHOLARSHIPS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>US VETERANS WHO MEET ELIGIBILITY REQUIREMENTS MAY JOIN THE AMERICAN LEGION AT THE LOCAL LEVEL. THE NEBRASKA DEPARTMENT OVERSEES AND SUPPORTS NEBRASKA MEMBERS AND RECEIVES DUES FROM THEM. THE SONS OF AMERICAN LEGION IS A DETACHMENT OF THE NEBRASKA DEPARTMENT WHICH IS OPEN TO SONS OF ELIGIBLE VETERANS AND HAS ITS OWN MEMBERSHIP AND DUES STRUCTURE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS ELECT THE DISTRICT COMMANDER FOR THEIR DISTRICT. MEMBERS ATTENDING THE ANNUAL STATE CONVENTION ELECT THE DEPARTMENT COMMANDER AND SENIOR VICE COMMANDER.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS MUST APPROVE CERTAIN CONSTITUTIONAL AND POLICY DECISIONS AT THE STATE CONVENTION.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS REVIEWED BY THE ADJUTANT AND THE DEPARTMENT COMMANDER PRIOR TO FILING WITH THE IRS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY WITH ALL OFFICERS AND EMPLOYEES.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE SALARY FOR THE ADJUTANT IS REVIEWED AND APPROVED BY THE DEPARTMENT EXECUTIVE COMMITTEE ON AN ANNUAL BASIS.</ExplanationTxt>
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</Return>
