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        <FormAndLineReferenceDesc>Part X : FIN48 Footnote</FormAndLineReferenceDesc>
        <ExplanationTxt>The Organization's accounting policy is to provide liabilities for uncertain tax positions when a liability is probable and estimable. Management is not aware of any violation of its tax status as an organization exempt from income taxes, nor of any exposure to unrelated business income tax. The Organization is no longer subject to examination by federal tax authorities for fiscal years prior to 2011</ExplanationTxt>
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        <ExplanationTxt>RES PUBLICA (US) REQUESTS PERIODIC NARRATIVE AND FINANCIAL REPORTING OF GRANT-FUNDED ACTIVITIES FROM GRANTEES. GRANTS GIVEN ARE ACCOUNTED FOR UNDER THE ACCRUAL METHOD.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Line 11b: Form 990 Review Process</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND THE CHIEF OPERATING OFFICER. RES PUBLICA (US) E-MAILS A COPY OF THE 990 TO ALL BOARD MEMBERS FOR THEIR REVIEW &amp; APPROVAL PRIOR TO MAILING FORM 990 TO THE IRS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Line 19: Other Organization Documents Publicly Available</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.FORM 990 IS ALSO AVAILABLE VIA GUIDESTAR.ORG.</ExplanationTxt>
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