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        <FormAndLineReferenceDesc>Part X : FIN48 Footnote</FormAndLineReferenceDesc>
        <ExplanationTxt>VAO is exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code. Donors may deduct contributions to VAO in accordance with the provisions of Section 170(b)(1)(a), and VAO has been classified as an organization other than a private foundation under Section 509(a)(2). VAO has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements.</ExplanationTxt>
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