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          <PersonNm>MARY C THOMAS</PersonNm>
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          <RecipientPhoneNum>4345256984</RecipientPhoneNum>
          <FormAndInfoAndMaterialsTxt>TYPED DESCRIPTION OF CHARITABLE CHRISTIAN ACTIVITIES.</FormAndInfoAndMaterialsTxt>
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          <RestrictionsOnAwardsTxt>NONE</RestrictionsOnAwardsTxt>
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            <BusinessNameLine1Txt>LIBERTY UNIVERSITY</BusinessNameLine1Txt>
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            <CityNm>LYNCHBURG</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
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        <CategoryTxt>JEFFREY R. ROGERS CPA ACCOUNTING AND TAX</CategoryTxt>
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    <OtherExpensesSchedule documentId="00000007">
      <OtherExpensesScheduleGrp>
        <Desc>LICENSES</Desc>
        <RevenueAndExpensesPerBooksAmt>25</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>25</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>SPECIAL PROGRAM EXP.</Desc>
        <RevenueAndExpensesPerBooksAmt>31704</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>31704</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>COMPUTER EXPENSE</Desc>
        <RevenueAndExpensesPerBooksAmt>360</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>360</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>OFFICE EXPENSE</Desc>
        <RevenueAndExpensesPerBooksAmt>218</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>218</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
  </ReturnData>
</Return>