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        <FormAndLineReferenceDesc>SECTION 1.263(A)-1(F) DE MINIMIS SAFE HARBOR ELECTION</FormAndLineReferenceDesc>
        <ExplanationTxt>LUIS FONSI FOUNDATION, INC. 1172 S DIXIE HWY #191 CORAL GABLES, FL 33146 EIN:83-0761819 FOR THE YEAR ENDING DECEMBER 31, 2024 LUIS FONSI FOUNDATION, INC. IS MAKING DE MINIMIS SAFE HARBOR ELECTION UNDER REG.SEC.1.263(A)-1(F).</ExplanationTxt>
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