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        <FormAndLineReferenceDesc>SECTION E LINE 2A</FormAndLineReferenceDesc>
        <ExplanationTxt>PURSUANT TO REGULATIONS SECTION 1.509(A)-4(I)(4)(II)(D), DE PORTOLA MIDDLE SCHOOL FOUNDATION DIRECTLY FURTHERS THE EXEMPT PURPOSES OF THE SUPPORTED ORGANIZATION, DE PORTOLA MIDDLE SCHOOL, BY AWARDING GRANTS AND OTHER PAYMENTS TO INDIVIDUAL BENEFICIARIES WHO ARE MEMBERS OF THE CHARITABLE CLASS BENEFITED BY THE SUPPORTED ORGANIZATION, DE PORTOLA MIDDLE SCHOOL.</ExplanationTxt>
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