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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 3</FormAndLineReferenceDesc>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERSHIP IS OPEN TO ANY STATE ASSOCIATION OF GENERAL PURPOSE LOCAL GOVERNMENTS, LEGISLATIVELY DESIGNATED AS TOWN OR TOWNSHIP GOVERNMENTS, EXISTING AND FUNCTIONING IN A STATE, COMMONWEALTH OR TERRITORY WITHIN THE UNITED STATES FOR PURPOSES SIMILAR OR ALLIED TO THE OBJECTIVES OF THE ORGANIZATION STATED IN THE BYLAWS. ENTITIES ARE ELIGIBLE FOR GENERAL MEMBERSHIP IF IT SUPPLIES EVIDENCE OF REPRESENTATION OF AT LEAST 25% OF THE ELIGIBLE TOWN OR TOWNSHIP GOVERNMENTS IN THE STATE. STATE ASSOCIATIONS THAT ARE MEMBERS OF THE NATIONAL ASSOCIATION AS OF DECEMBER 1, 1991 ARE NOT REQUIRED TO MEET THE REPRESENTATION STANDARD. THERE WILL BE ONLY ONE SUCH STATE ASSOCIATION ADMITTED TO GENERAL MEMBERSHIP PER STATE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>EACH STATE ASSOCIATION ADMITTED TO MEMBERSHIP IN THE NATIONAL ASSOCIATION IS ENTITLED TO ONE REPRESENTATIVE ON THE BOARD OF DIRECTORS. THE REPRESENTATIVE IS DESIGNATED BY THE MEMBER STATE ASSOCIATIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 IS PREPARED BY AN INDEPENDENT PUBLIC ACCOUNTING FIRM. THE COMPLETED FORM 990 IS DELIVERED TO THE ORGANIZATION IN ORDER TO BE REVIEWED BY ALL MEMBERS OF THE BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION WILL MAKE COPIES AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>