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        <FormAndLineReferenceDesc>Part X : FIN48 Footnote</FormAndLineReferenceDesc>
        <ExplanationTxt>ISTMs application of ASC 740 regarding uncertain tax positions had no effect on its financial position as management believes ISTM has no material unrecognized income tax benefits, including any potential risk of loss of its not-for-profit tax status. ISTM would account for any potential interest or penalties related to possible future liabilities for unrecognized income tax benefits as income tax expense. ISTM is no longer subject to examination by federal, state or local tax authorities for periods before 2021.</ExplanationTxt>
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        <ExplanationTxt>THE ISTM REQUESTS REGULAR UPDATES AND STATUS REPORTS FROM EACH OF THE GRANTEES AT SIX MONTHS, ONE YEAR AND WHEN THE STUDY HAS BEEN COMPLETED.</ExplanationTxt>
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        <ExplanationTxt>THE ORGANIZATION'S ACCOUNTANT PROVIDES A COPY OF FORM 990 SPECIFICALLY FOR PUBLIC INSPECTION. THIS COPY IS AVAILABLE UPON REQUEST. A COPY OF FORM 990 CAN ALSO BE FOUND ON THE GUIDESTAR WEBSITE.</ExplanationTxt>
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