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        <Desc>THE NATIONAL CHOPIN PIANO COMPETITION OF THE UNITED STATES IS OPEN EXCLUSIVELY TO U.S. CITIZENS AND IS HELD EVERY FIVE YEARS IN MIAMI, FLORIDA. APPROXIMATELY 5,500 PEOPLE ATTEND THIS NATIONAL EVENT. THE SCHOLARSHIP PROGRAM FOR YOUNG AMERICAN PIANISTS OFFERS A FOUR YEAR SUPPORT PROGRAM TO YOUNG OUTSTANDING PIANO STUDENTS. WINNERS OF THE NATIONAL COMPETITION RECEIVE CASH PRIZES, A NATIONAL AND INTERNATIONAL CONCERT TOUR, AND A PAID TRIP TO WARSAW, POLAND TO PARTICIPATE IN THE INTERNATIONAL CHOPIN PIANO COMPETITION, THE OLDEST AND MOST PRESTIGIOUS IN THE WORLD.</Desc>
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        <Desc>THE ANNUAL FREE CONCERT SERIES IN SOUTH FLORIDA, "CHOPIN FOR ALL" PROVIDES PUBLIC CONCERT OPPORTUNITIES FOR YOUNG MUSICIANS AND ACCESS TO THIS QUALITY LIVE MUSIC TO A BROADER AUDIENCE FOR FREE. INTERNATIONAL AND NATIONAL WINNERS EXCHANGE PROGRAMS, MASTER CLASSES, PUBLICATIONS, AND MEMBERSHIP ACTIVITIES IN SOUTH FLORIDA, SAN FRANCISCO, SEATTLE, AND VIRGINIA ARE ALSO INCLUDED IN THE ORGANIZATION'S PROGRAMS.</Desc>
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        <Desc>CHARITABLE DISTRIBUTIONS (MUSICAL GRANTS) ARE DETERMINED AS FOLLOWS: THE SCHOLARSHIP PROGRAM IS OPEN TO ALL QUALIFIED AMERICAN PIANISTS (US CITIZENS OR LEGAL RESIDENTS) NOT YOUNGER THAN 14 AND NOT OLDER THAN 17 YEARS OF AGE ON MAY 15 OF THEIR FIRST YEAR OF APPLICATION. PROCEDURE: AS OF 2015, ALL SCHOLARSHIP APPLICATIONS MUST BE SUBMITTED ONLINE. PLEASE VISIT THE CHOPIN FOUNDATION WEBSITE, WWW.CHOPIN.ORG FOR A LINK TO THE ONLINE SCHOLARSHIP APPLICATION.</Desc>
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      <InvestmentIncomePYPct>0.11000</InvestmentIncomePYPct>
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        <USAddress>
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          <CityNm>CORAL GABLES</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
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    <IRS990ScheduleO documentId="RetDoc5">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>CHARITABLE DISTRIBUTIONS (MUSICAL GRANTS) ARE DETERMINED AS FOLLOWS: THE SCHOLARSHIP PROGRAM IS OPEN TO ALL QUALIFIED AMERICAN PIANISTS (US CITIZENS OR LEGAL RESIDENTS) NOT YOUNGER THAN 14 AND NOT OLDER THAN 17 YEARS OF AGE ON MAY 15 OF THEIR FIRST YEAR OF APPLICATION. PROCEDURE: AS OF 2015, ALL SCHOLARSHIP APPLICATIONS MUST BE SUBMITTED ONLINE. PLEASE VISIT THE CHOPIN FOUNDATION WEBSITE, WWW.CHOPIN.ORG FOR A LINK TO THE ONLINE SCHOLARSHIP APPLICATION.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>CERTIFIED PUBLIC ACCOUNTANT PREPARED THE RETURN AFTER EXTENSIVE DISCUSSION AND REVIEW OF THE FINANCIAL RECORDS WITH THE EXECUTIVE DIRECTOR OF THE ORGANIZATION. PRIOR TO FILING, THE EXECUTIVE DIRECTOR AND PRESIDENT OF ORGANIZATION REVIEWED FORM 990 AND APPROVED THE RETURN FOR FILING WITH THE INTERNAL REVENUE SERVICE AND THE STATES THAT THE ORGANIZATION OPERATES IN.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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</Return>
