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        <ExplanationTxt>Schedule F, Part I, Line 2 - Schedule F, Part II, Line 1 - Golestan Foundation (GF) is an entirely volunteer-run charitable organization. As a result, the operational overhead is minimal. GF's primary goal is to help orphans and working children in Iran. It aims to make a difference in the lives of less fortunate children, by providing them with educational opportunities and supplying them with basic life essentials through financial support to orphanages in several provinces of Iran that are under financial stress. GF works with known Nonprofit/Non-governmental organizations. The individuals running those organizations are recognized in the community and highly regarded, and their names and contact details are accurately recorded on legal documents. This fiscal year, Golestan Foundation worked with 19 orphanages in Iran: Javadolaemeh (Ahvaz), Golshan (Ahvaz), Bani Mehr Javdan (Jiroft), Ameneh (Shahrood), Mehr Zeynab (Bonab), Atre Yas Nabavi (Shiraz), Ali Ibn Abitaleb (Bam), Javadolaemeh (Neyshabur), Maryam (Neyshabur), Mirzaye Naini (Nain), Sepehr-e Roshan (Arak), Bostan (Sanandaj), and Masoumeh (Shahrekord), Shekoofeha (Ardabil), Fereshte (Khoy), Khaneh Mohabat (Tiran), Mehrara Shomal (Babol), Labkhand Shirin (Booshehr), Fereshtegan Noor (Zahedan). Before any MOU is signed, GF takes reasonable efforts to obtain information regarding the recipients and the regions in which they are located. The information is based on the recipient organization's completed pre-grant inquiry and application that requests such data. This information is validated through inquiring of local contacts to help us gather information about the recipient's trustworthiness and reputation. Names of the organizations and their board members are also checked against the Office of Foreign Asset Control's list (OFAC's list). After providing funds, GF receives program related information from the organizations. Their activities are actively monitored to ensure that donor funds are used for their intended purposes. All funds sent to orphanages in Iran for their operation and other humanitarian activities are done under General License E, and License No. IA-2021-376514 of the Office of Foreign Asset Control (OFAC) of the United States' Department of Treasury and a quarterly report is provided to their office.</ExplanationTxt>
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        <ExplanationTxt>Form 990, Part I, Line 16a - (lines 8 and 16): The low overhead of Golestan is due to the hard work of more than 40 dedicated and professional volunteers who have done most of the marketing and outreach directly to donors through social media without a need to have fundraising events, resulting in an increase in donation without paying for regular advertising services.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>Form 990, Part VI, Section B, Line 11b - Form 990 is provided to all board members for their approval via email prior to filling</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>Form 990, Part VI, Section B, Line 12c - Compliance committee officers monitor compliance related activities, including conflict of interest, regularly and consistently in accordance with the compliance policy and report any exceptions to the board if and when they occur.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Form 990, Part VI, Section C, Line 19 - Governance documents, conflict of interest policy, and financial statements are available upon request</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VII, Section A, Line 1a</FormAndLineReferenceDesc>
        <ExplanationTxt>Form 990, Part VII, Section A, Line 1a - In March 2025, Amir Khosrojerdi stepped down from board due to personal reasons.</ExplanationTxt>
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