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        <FormAndLineReferenceDesc>Part X : FIN48 Footnote</FormAndLineReferenceDesc>
        <ExplanationTxt>The Council has been classified as a publicly supported, tax exempt organization under Internal Revenue Code Section 501(a) as organizations described in section 501(c)(3). Accordingly, no provision for federal or state income taxes has been made.The Council adopted the provisions of Accounting Standards Codification ("ASC") 740-10-05 relating to accounting and reporting for uncertainty in income taxes. Due to the Council's tax-exempt status, ASC 740-10-05 has not had, and is not expected to have, a material impact on the organization's financial statements.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>Council for European Studies is supported by its relationship with Columbia University, which provides office space for the Council at no charge. The Graduate School of Arts &amp; Sciences exercises annual oversight over the Council's Columbia University-related expenses. In addition, Columbia University administers payroll functions and the filing requirements for staff of the Council for European Studies.</ExplanationTxt>
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