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        <ExplanationTxt>THE SUPPORT CORP. RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT IS NOT AWARE OF ANY VIOLATIONS OF ITS TAX STATUS AS AN ORGANIZATION EXEMPT FROM INCOME TAX, NOR OF ANY EXPOSURE TO UNRELATED BUSINESS INCOME TAX THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE SUPPORT CORP. IS NO LONGER SUBJECT TO EXAMINATION BY THE APPLICABLE TAXING JURISDICTIONS FOR YEARS PRIOR TO 2022.</ExplanationTxt>
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        <ExplanationTxt>THE ORGANIZATION HAS A SOLE MEMBER, THE STUDIO MUSEUM IN HARLEM.</ExplanationTxt>
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        <ExplanationTxt>THE SOLE MEMBER HAS THE RIGHT TO ELECT A MAJORITY OF THE ORGANIZATION'S GOVERNING BODY. PURSUANT TO THE BYLAWS, THE BOARD CONSISTS OF FIVE DIRECTORS, THREE OF WHOM MUST BE AFFILIATED WITH THE SOLE MEMBER, ENSURING THE MEMBER'S CONTROL.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE DECISIONS TO AMEND THE ORGANIZATION'S BYLAWS, AND DECISIONS CONCERNING A MERGER, DISSOLUTION, OR SALE OF ALL OR SUBSTANTIALLY ALL OF THE ORGANIZATION'S ASSETS AND CERTAIN REAL ESTATE TRANSACTIONS ARE RESERVED TO THE SOLE MEMBER.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND IS REVIEWED BY THE ORGANIZATION'S TREASURER &amp; THE STUDIO MUSEUM IN HARLEM'S SENIOR DIRECTOR OF FINANCE AND CONTROLLER. A COMPLETE COPY IS ALSO PROVIDED TO ALL MEMBERS OF THE ORGANIZATION'S BOARD OF TRUSTEES FOR THEIR REVIEW PRIOR TO FILING.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS A WRITTEN CONFLICT OF INTEREST POLICY WHICH APPLIES TO ITS OFFICERS, TRUSTEES, AND KEY EMPLOYEES. SUCH PERSONS ARE REQUIRED TO DISCLOSE ANNUALLY, AND AS THEY MAY ARISE, ANY INTEREST THAT COULD GIVE RISE TO A CONFLICT. DISCLOSURES ARE REVIEWED BY THE ORGANIZATION'S BOARD OF DIRECTORS WHO MAKES THE DETERMINATION AS TO WHETHER THE TRANSACTION INVOLVES A SUBSTANTIAL FINANCIAL INTEREST AND WHETHER TO APPROVE THE TRANSACTION. THE INTERESTED PERSON MUST ABSTAIN FROM THE DISCUSSION AND VOTE ON THE TRANSACTION, AGREEMENT OR ARRANGEMENT.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ITS FORM 990, FORM 1023, FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, AND GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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