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        <FormAndLineReferenceDesc>PART IV, SECTION E, LINE 2A:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE JACK NICKLAUS MUSEUM OPENED TO THE PUBLIC ON MAY 21, 2002. THE MUSEUM SUPPORTS THE MISSION OF OHIO STATE UNIVERSITY (OSU) BY PROVIDING FACILITIES THROUGH WHICH OSU IS ABLE TO CONDUCT THE FOLLOWING ACTIVITIES: THE MUSEUM'S EDUCATIONAL FACILITIES ARE AVAILABLE TO THE ACADEMIC DEPARTMENTS AT THE UNIVERSITY FOR INSTRUCTIONAL PURPOSES; THE MUSEUM PROVIDES EMPLOYMENT AND INTERNSHIP OPPORTUNITIES TO THE STUDENTS OF THE UNIVERSITY; THE MUSEUM PROVIDES FACILITIES TO THE UNIVERSITY FOR MEETINGS, STUDENT EVENTS, ALUMNI ACTIVITIES AND FACULTY ACTIVITIES; THE MUSEUM PROVIDES CONTINUOUS DISPLAY SPACE TO BOTH THE UNIVERSITY'S COLLEGIATE GOLF AND THE UNIVERSITY'S TURF MANAGEMENT PROGRAMS; THE MUSEUM PROMOTES THE UNIVERSITY'S TURF MANAGEMENT PROGRAM BY EDUCATING THE STUDENTS AND PUBLIC ABOUT THE PROGRAM AND TURF MANAGEMENT CAREER.</ExplanationTxt>
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        <FormAndLineReferenceDesc>PART IV SECTION D LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>JACK NICKLAUS MUSEUM IS A SUPPPORTING ORGANIZATION TO OHIO STATE UNIVERSITY (OSU) UNDER SECTION 509(A)(3). AS AGREED BETWEEN BOTH PARTIES OSU MANAGES AND OPERATES THE MUSEUM. ANY MANAGEMENT OFFICIAL OF THE MUSEUM IS A FULL TIME EMPLOYEE OF AND COMPENSATED BY OSU.</ExplanationTxt>
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        <FormAndLineReferenceDesc>PART III, LINE 4:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MEMORABILIA, OWNED AND MAINTAINED BY THE MUSEUM, IS HELD FOR THE EXCLUSIVE USE BY OHIO STATE UNIVERSITY AND FOR DISPLAY TO THE PUBLIC AT THE MUSEUM. THE JACK NICKLAUS MUSEUM SUPPORTS THE EDUCATIONAL ACTIVITIES OF OHIO STATE UNIVERSITY (OSU) BY PROVIDING FACILITIES FOR OSU TO DISPLAY GOLF RELATED AND OTHER MEMORABILIA OF JACK W. NICKLAUS, AN OSU ALUMNUS, TO MEMBERS OF THE GENERAL PUBLIC, TOGETHER WITH SUCH RELATED INTERPRETIVE, HISTORICAL AND EDUCATIONAL MATERIALS AS MAY FURTHER THE KNOWLEDGE AND UNDERSTANDING OF THE PUBLIC ABOUT THE LIFE AND CAREER OF JACK W. NICKLAUS AND THE HISTORY OF GOLF IN GENERAL.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>JACK NICKLAUS, II, DIRECTOR, AND BARBARA NICKLAUS, DIRECTOR - FAMILY RELATIONSHIP</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 8A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE GOVERNING BODY MEETS ON AN AS NEEDED BASIS. THERE WERE NO MEETINGS HELD DURING 2024 AND, THEREFORE, NO DOCUMENTATION WAS NECESSARY. IF ANY MEETINGS HAD BEEN HELD, THE APPROVED MINUTES AND ANY ACTION TAKEN WOULD HAVE BEEN TIMELY DOCUMENTED AND DISTRIBUTED TO ALL BOARD MEMBERS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 8B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE GOVERNING BODY HAS NOT AUTHORIZED ANY SUB-COMMITTEES TO ACT ON THEIR BEHALF.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FINANCE OFFICER CIRCULATES COPIES FOR EACH BOARD MEMBER'S REVIEW AND COMMENTS WHICH ARE THEN COMMUNICATED TO THE INDEPENDENT CPA. THIS PROCESS IS COMPLETED PRIOR TO THE FILING OF THE RETURN.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC, EXCEPT UPON REQUEST.</ExplanationTxt>
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