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        <ExplanationTxt>THE ORGANIZATION HAS REVIEWED THE STATEMENT OF REVENUE OF THE SUPPORTED ORGANIZATION, THE NATIONAL ASSOCIATION OF FORESTERS NASF, AN ORGANIZATION DESCRIBED IN SECTION 501(C)(5). THE ORGANIZATION HAS DETERMINED THAT OVER 80% OF NASF'S SUPPORT, AFTER EXCLUDING AMOUNTS FROM DISQUALIFIED PERSONS AND SUBSTANTIAL CONTRIBUTORS, COMES FROM CONTRIBUTIONS, MEMBERSHIP FEES, AND GROSS RECEIPTS FROM ACTIVITIES RELATED TO ITS EXEMPT FUNCTION, AND THAT LESS THAN 5% OF NASF'S SUPPORT COMES FROM GROSS INVESTMENT INCOME AND UNRELATED BUSINESS TAXABLE INCOME. THEREFORE, THE ORGANIZATION CONCLUDES THAT NASF MEETS THE PUBLIC SUPPORT TEST DESCRIBED IN SECTION 509(A)(2).</ExplanationTxt>
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        <PurposeOfGrantTxt>Promote cooperation b/w Govt &amp; Fore</PurposeOfGrantTxt>
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        <ExplanationTxt>Eligible grantee organizations are NASF, and regional groups associated with NASF, to include Southern Group of State Foresters, Council of Western State Foresters and Northeast/Midwest State Foresters Alliance and those grant funds are used exclusively for the internship program; an educational activity described in section 170 (c)(2)(b). For awards to individuals under the fellowship and internship programs, quarterly meetings are held to discuss intern status, projects, attendance, and feedback. The executive fellowship program is operated by the John F. Kennedy school of government. State Foresters and Senior level state forestry employees who are selected and attend provide feedback to the NASFF regarding their experience and leadership development in strategic management and financial stewardship.</ExplanationTxt>
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        <ExplanationTxt>The return was prepared by outside tax preparer and reviewed by the Chairman of the Board. A copy of the return was distributed to the entire Board prior to filing with IRS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Governing documents are available upon requests at the Foundation's Office.</ExplanationTxt>
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