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        <ExplanationTxt>ESTABLISHED IN 2014, THE NISKANEN CENTER IS A LIBERTARIAN 501(C)(3) THINK TANK THAT WORKS TO CHANGE PUBLIC POLICY THROUGH DIRECT ENGAGEMENT IN THE POLICYMAKING PROCESS: DEVELOPING AND PROMOTING PROPOSALS TO LEGISLATIVE AND EXECUTIVE BRANCH POLICYMAKERS, BUILDING COALITIONS TO FACILITATE JOINT ACTION, AND MARSHALING THE MOST CONVINCING ARGUMENTS IN SUPPORT OF OUR AGENDA.</ExplanationTxt>
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        <ExplanationTxt>THE FINANCIAL AND ACCOUNTING TASKS ARE PERFORMED BY CETERUS, INC.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>A DRAFT OF THE FORM 990 IS PRESENTED TO THE BOARD FOR REVIEW BEFORE FILING THE RETURN.</ExplanationTxt>
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