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        <FormAndLineReferenceDesc>General Explanation Attachment</FormAndLineReferenceDesc>
        <ExplanationTxt>Part II 1(d) - Cedek Alapitvany - Is to provide assistance to children, the homeless, the elderly, people with health issues and special needs by organizing food drives and free public meals, clothing, paying for heating costs and home maintenance. In addition,for child and family services providing toys, school readiness and tutoring programs,day camps,and in-home childcare.Part II - 2(d) - Heszed Alapitvany - Educational programs for the goal for overall wellness and living a healthy life facilitating and promoting preventive health and medical rehabilitation programs. Part II - 3(d) Zsido Tudomanyok Szadegyeteme Alapitvany - Provide funding for Jewish adult education, which includes and is not limited to basic Judiac principles, holidays, customs, Jewish philoposhy and hebrew. Part II 3(d) - Zsido Tudomayok Szadegyete Alapitvany (Continued) - The are three semesters each year with beginner and advanced programs.Part II 4(d) - Chabad Lubavitch Alapitvany - Programs to support activities of the Hungarian arm of the worldwide Chabad Lubavitch Movement, including childrens educational and adult educational programs, youth programs and assistance to the elderly. Part II 5 (d) - Gabor Es Ronai Alapitvany - The foundation works among other things towards the collection and preservation of jewish art, whether in the form of literature, poetry, cartoons, painting, photography, and otehr tangible arts fro the 19th to mid 20th century. This includes torah scrolls and other religious items written/created in Hungary during the 18th through the 20th century.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Management duties delegation Part VI line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>DUE TO THE FACT THAT THE ORGANIZATION IS A CHARITABLE UNITED STATES BASED NON-PROFIT BENEFIT CORPORATION WHOSE GOAL IS TO FUNDRAISE FROM UNITED STATES CITIZENS FOR THE ORGANIZATION PURPOSE FOR BENEFICIIARY CHARITABLE ORGANIZATION AND PROGRAMS IN HUNGARY AND EUROPE, SLOMO KOVES THE ORGANIZATION PRESIDENT OVERSEAS THESE ORGANIZATIONS AND RELATED PROGRAMS ON A HIGH LEVEL. HOWEVER, SLOMO KOVES NOR ANY BOARD MEMBER RECEIVE ANY COMPENSATION FROM THE ORGANIZATION ITSELF.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990 governing body review Part VI line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL BOARD MEMBERS ARE PROVIDED A DRAFT AND REVIEW THE 990 PRIOR TO FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Conflict of interest policy compliance Part VI line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS A WRITTEN AND FORMALIZED CONFLICT OF INTEREST POLICY. SINCE THE ORGANIZATION HAS NO EMPLOYEES AND THE BOARD MEMBERS ARE VOLUNTEERS, THERE ARE ANNUAL ASSESSMENTS TO DETERMINE WHETHER CONFLICTS OF INTEREST EXIST AND ON AN AS NEEDED BASIS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing documents etc available to public Part VI line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION ONLY FORMALIZED FINANCIAL STATEMENTS ARE THE FINANCIAL STATMENTS ON THE 990 ITSELF AND IS ON THE CASH BASIS OF ACCOUNTING. IN ADDITION, THE 990 IS AVAILABLE TO THE PUBLIC THROUGH CALIFORNIA REGISTRY OF CHARITABLE TRUSTS WEBSITE. FINALLY, THE ORGANIZATION DOES HAVE A FORMALIZED WRITTEN CONFLICT OF INTEREST POLICY.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>