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        <ExplanationTxt>1. PRIOR TO ANY DISTRIBUTION, WE MEET WITH THE RECIPIENT ORGANIZATION OR ITS REPRESENTATIVES TO REVIEW THEIR PROGRAM TO DETERMINE THAT THEIR ACTIVITIES MEET WITH OUR ORGANIZATION'S GOAL AND REGULATIONS. 2. FOREIGN BASED NOT-FOR-PROFIT ORGANIZATIONS ARE REQUIRED TO SUBMIT A STATEMENT OF GOOD STANDING WITH THE TAX AUTHORITIES PRIOR TO RECEIVING ANY GRANTS. 3. WE RELY ON THE GOOD MANAGEMENT CERTIFICATE ISSUED BY THE ISRAELI GOVERNMENT. 4. THERE IS NO FORMAL APPLICATION PROCESS REQUIRED. ANY FORM OF REQUEST IS SUFFICIENT BUT WE DO NOT ACCEPT APPLICATIONS FROM NON-AFFILIATED INDIVIDUALS. 5. A LOCAL ADVISORY BOARD COMPRISED OF ATTORNEYS, BUSINESSMEN AND EDUCATORS CAN MAKE RECOMMENDATIONS. 6. IN PRACTICE, HOWEVER, THE GRANTS HAVE GENERALLY BEEN ISSUED TO A SINGLE ENTITY. 7. ONE OF THE BOARD MEMBERS, OR AN APPOINTED REPRESENTATIVE, PERSONALLY CHECKS THEIR ACTIVITIES AND/OR MEET WITH THEIR BENEFICIARIES. 8. THE BOARD MEETS TO DISCUSSES THE REQUESTS, APPROVE, OR DENY ALL GRANTS. GENERAL GUIDELINES ARE DISCUSSED ON A REGULAR BASIS. 9. THE GRANTS ARE APPROVED ONLY FOR THE REQUESTED AMOUNT. 10. ANNUAL REPORTS PREPARED AND AUDITED BY ISRAELI CPAS AND ACCEPTED BY THE ISRAELI TAX AUTHORITY ARE REVIEWED BY THE ADVISORY BOARD. 11. THE ABILITY TO STOP GRANTS IS ALWAYS AVAILABLE. 12. OUR REPRESENTATIVES FREQUENTLY MEET WITH THE RECIPIENTS AS WELL AS THEIR ACCOUNTANTS TO REVIEW AND DISCUSS THEIR ACTIVITIES. 13. THE FINANCIAL STATEMENTS SUBMITTED TO OUR ADVISORY BOARD ARE NOT TRANSLATED AS MANY ADVISORS ARE FLUENT IN HEBREW. 14. OUR REPRESENTATIVES AND BOARD MEMBERS FREQUENTLY VISIT ISRAEL TO SEE HOW THE GRANTS ARE UTILIZED.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE RETURN IS REVIEWED BY THE ORGANIZATION'S STAFF AND/OR DIRECTORS WHO APPROVE THE RETURN AND THEN AUTHORIZE THE ACCOUNTANT TO EFILE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE POLICY IS REVIEWED AT THE ANNUAL MEETING. THE POLICY COVERS ALL DIRECTORS. THE POLICY PROHIBITS ANY DIRECTOR FROM VOTING SHOULD A SUBSTANTIAL CONFLICT OF INTEREST BE PRESENT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>OFFICERS MAY BE COMPENSATED BASED ON THE ANNUAL REVIEW OF THE INDIVIDUALS PERFORMANCE, AS WELL AS THE UTILIZATION OF COMPENSATION RATES OF SIMILARLY SITUATED POSITIONS. THE BOARD OF DIRECTORS THEN ALSO REVIEW THE COMPENSATION DISCLOSURES TO BE MADE ON THE FORM 990.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.</ExplanationTxt>
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</Return>