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        <PersonNm>Eric Barratt</PersonNm>
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        <PersonNm>Rupert Howes</PersonNm>
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        <PersonNm>Alene Wilton</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Jeremy Anglin</PersonNm>
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        <PersonNm>Richard Ryan</PersonNm>
        <TitleTxt>Company Sec</TitleTxt>
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        <PersonNm>David Agnew</PersonNm>
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        <PersonNm>Nicolas Guichoux</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Toby Middleton</PersonNm>
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        <PersonNm>Marnie Bammert</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Richard Leggatt</PersonNm>
        <TitleTxt>Fundraising Dir.</TitleTxt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Kate Wilcox</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Camiel Derichs</PersonNm>
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          <ForeignAddress>
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            <Country>UK</Country>
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        </ContractorAddress>
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      <ContractorCompensationGrp>
        <ContractorName>
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          <ForeignAddress>
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            <ProvinceOrState>Australia</ProvinceOrState>
            <Country>AS</Country>
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      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
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            <ProvinceOrState>Europe</ProvinceOrState>
            <Country>UK</Country>
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        </ContractorAddress>
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      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1>Netsite</BusinessNameLine1>
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        <ContractorAddress>
          <ForeignAddress>
            <AddressLine1>40 Berkeley Sq Clifton</AddressLine1>
            <City>Bristol</City>
            <ProvinceOrState>Europe</ProvinceOrState>
            <Country>UK</Country>
            <PostalCode>BS8 1HU</PostalCode>
          </ForeignAddress>
        </ContractorAddress>
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      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1>Morcan</BusinessNameLine1>
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        <ContractorAddress>
          <ForeignAddress>
            <AddressLine1>5-7 St Helens Place</AddressLine1>
            <City>London</City>
            <ProvinceOrState>Europe</ProvinceOrState>
            <Country>UK</Country>
            <PostalCode>EC3A 6AU</PostalCode>
          </ForeignAddress>
        </ContractorAddress>
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      <NetIncmFromFundraisingEvtGrp>
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      <NetIncomeFromGamingGrp>
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      </FeesForServicesLobbyingGrp>
      <FeesForServicesProfFundraising>
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      <FactsAndCircumstancesTestTxt>Part II, Line 17a--This statement is to explain why we believe that MSC should continue to be classified as a public charity even though public support for it is less than a third of total support. As you will see from the detailed information in Form 990, Schedule A, Part IV - A (Support Schedule) the organization is, nevertheless, a significant receiver of public support. We have provided you with the information to confirm that MSC passes the "Facts and Circumstances" test required under the appropriate rules and regulations and receives more than 10% of its total support from public sources.Under the conditions set out in Treasury Regulations section 170(b)(1)(A)(vi) MSC qualifies as a publicly supported organization because it satisfies the "facts and circumstances" test set out in the Regulations section1.170A-9(e)(3). MSC meets the two threshold requirements.First, the proportion of MSC's support that qualifies as eligible public support is approximately 30%, which is greater than the 10% threshold required.Second, MSC operations ensure that it will continue to attract new and additional public support, as required by Treasury Regulation 1.170A-9(e)(3)(ii).MSC operates a broad-based program that has as its vision the creation of a global fishing industry embracing sustainable practices and operating in healthy productive marine eco-systems. It sees its mission as to achieve this state through delivering positive changes in the management of fisheries by helping to reverse overfishing of the seas and oceans, improving marine conservation and in so doing helping to secure the livelihoods of people involved in the seafood industry. It operates an eco-labelling and fishery certification scheme open to any fishery anywhere of any size. The organization aims to advance public education about the problems of overfishing and the consequences for the environment. But it also shows the public how as consumers they can themselves take action to choose the most environmentally friendly options when buying seafood (the ones carrying the MSC eco-label) and so contribute to tackling one of the great environmental challenges the world faces.There are in addition other facts and circumstances about the operation of MSC that help to explain why it qualifies as a public charity, and so for tax relief, that we would like to bring to your attention.MSC was incorporated under UK law in 1997 and has its base in London, United Kingdom. It promotes more effective management of wild capture fisheries for the public benefit. The work it does will help to ensure that the public will be able to enjoy eating seafood in the future, a future that would be jeopardised if present trends were allowed to continue unchecked.The nature of the eco-labelling and fishery certification scheme that it operates means that MSC works with a wide range of stakeholders. It is a standard setter and source of public communication and information. It works with industry and marine scientists, with retailers and the food service industry. It has had to seek financial support from a (growing) range of foundations and trusts with some help from corporate sources and development and environmental agencies. It is not a membership organisation and does not, therefore, rely for support on membership style subscriptions or individual contributions.MSC has attracted support from a number of leading US Foundations including the David and Lucille Packard Foundation, the Walton Family Foundation, the Robertson Foundation, the Skoll Foundation, and others. MSC has also attracted support from a wide range of trusts and foundations based both in the UK (i.e. Garfield Weston Foundation, Waterloo Foundation) and mainland Europe (Swedish Postcode Lottery, Dutch Postcode Lottery, BalticSea 2020, North Sea Foundation) and others. Statutory funding has been received from the Scottish Executive and Umwelt Bundes Amt in Germany. NGO support was received from WWF Sweden and Seafood Choices Alliance. The organization reports to these funders, and all others, on a regular basis on the use of the resources made available to it and is accountable for the funds to them.MSC expects to diversify its donor base in future. It will seek more funding to allow it to grow and meet the challenge presented by the environmental issues it exists to tackle. The evidence from the increasing number of fisheries entering the MSC program, the public commitments of support from leading retailers and their willingness to purchase only MSC certified fresh and frozen fish and the rapid rise in the number of MSC-labelled seafood products available in shops all suggest that there is a growing momentum in favour of moving the industry towards a sustainable footing. The MSC wants to maintain this momentum and accelerate the speed at which beneficial change occurs. It wants to bring a wider range of fisheries into the program, including smaller regional fisheries as well larger industrial fisheries. It wants to extend the range of retailers and food service companies that achieve certification under the chain of custody scheme that helps ensure the traceability of MSC-certified material through the supply chain and so gives greater assurance to consumers that when they buy products bearing the MSC label they are getting what the label claims - sustainably sourced seafood. MSC would not be able to do all of these things and so contribute towards a better ecological future if it did not have charitable status.All in all, the sources of support for MSC are broad based already and getting broader. Most of MSC funders recognise the complex interaction of environmental conservation issues and community welfare interests inherent in the program and addressed by it. These are issues about which there is growing evidence of public concern. With more research, broader communications work and point of sale public education going on as it develops, MSC works to help to turn this concern into action by the seafood industry to move to a sustainable basis through altering the management practices that it deploys throughout the sector.The certification program that MSC operates is open to any fishery that is, or can be, organised into an effective management unit. The activities of MSC have a broad appeal to the industry from small to large units. It also has an appeal to retailers from huge supermarket chains to individual fishmongers who want to sell products carrying the MSC eco-label that denotes that the item has come from a certified fishery. This appeal is growing as the rise in the number of MSC-labelled products available to the public shows, up to circa 25,000 products on sale in 102 countries (September 2011: circa 12,500 products).For all these reasons we believe that MSC qualifies for public charity status under IRS section 501(c)(3).</FactsAndCircumstancesTestTxt>
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        <RegionTxt>Asia Pacific</RegionTxt>
        <PurposeOfGrantTxt>See detail</PurposeOfGrantTxt>
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        <FormAndLineReferenceDesc>Part I, Line 2 - Grantmakers Explanation For Monitoring Use of Funds Outside US</FormAndLineReferenceDesc>
        <ExplanationTxt>Grants are transferred to MSC Asia Pacific Pty, a charitable trust registered in Australia. The MSC UK is the sole member of MSC Asia Pacific Pty. The annual budget of MSC Asia Pacific Pty is approved by the MSC Board. Cash transfers are then disbursed on a monthly basis to fund the MSC UK Board approved activities. Management accounts recording YTD expenditure are returned to London on a monthly basis. Grants are transferred to MSC Asia Ltd, a company incorporated in Singapore (the application for charitable status is in progress). The MSC UK is the sole member of MSC Asia Ltd. The annual budget of MSC Asia Ltd is approved by the MSC Board. Cash transfers are then disbursed on a monthly basis to fund the MSC UK Board approved activities. Management accounts recording YTD expenditure are returned to London on a monthly basis.</ExplanationTxt>
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          <BusinessNameLine1>Marine Stewardship Council Ltd</BusinessNameLine1>
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          <AddressLine1>2110 N Pacific Suite 102</AddressLine1>
          <City>Seattle</City>
          <State>WA</State>
          <ZIPCode>98103</ZIPCode>
        </USAddress>
        <RecipientEIN>912018427</RecipientEIN>
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        <FormAndLineReferenceDesc>Grantmaker's Description of How Grants are Used</FormAndLineReferenceDesc>
        <ExplanationTxt>Grants are transferred to MSC Ltd, a charitable 501(c)(3) company registered in the United States. The MSC UK is the sole member of MSC Ltd. The annual budget of the Americas region is approved by the MSC Board. Cash transfers are then disbursed on a monthly basis to fund the MSC UK Board approved activities. Management accounts recording YTD expenditure are returned to London on a monthly basis.</ExplanationTxt>
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        <PersonNm>Alene Wilton</PersonNm>
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        <PersonNm>David Agnew</PersonNm>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Nicolas Guichoux</PersonNm>
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        <PersonNm>Rupert Howes</PersonNm>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 11b: Form 990 Review Process</FormAndLineReferenceDesc>
        <ExplanationTxt>The 990 is reviewed by the Director of Resources, the CEO, and the Chair of the Board before filing.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts</FormAndLineReferenceDesc>
        <ExplanationTxt>Trustees and Technical Advisory Board members are required to disclose conflicts of interest and a conflicts register is maintained and annually updated.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 15a: Compensation Review &amp; Approval Process - CEO, Top Management</FormAndLineReferenceDesc>
        <ExplanationTxt>The CEO salary is awarded by the compensation comittee of the Board (consisting of Trustee members). The compensation committee will take notice of comparable data.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees</FormAndLineReferenceDesc>
        <ExplanationTxt>CEO sets the salary of the Director of Resources. Other officer salaries are set by the salary committee, consisting of the CEO and Director of Resources.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 19: Other Organization Documents Publicly Available</FormAndLineReferenceDesc>
        <ExplanationTxt>Financial statements can be downloaded from MSC's website or can be obtained from the Charity Commission or Companies House. Being a registered charity and company in the UK, the Charity Commission and Companies House can be used to access governing documents such as the MSC's memorandum and articles of association. Governing documents, policies, and financial statements will also be made available upon request.</ExplanationTxt>
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        <ExplanationTxt>Difference in currency exchange rate at beginning balance = $2696619</ExplanationTxt>
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        <MethodOfAmountDeterminationTxt>Actl cash value</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
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        <MethodOfAmountDeterminationTxt>Actl cash value</MethodOfAmountDeterminationTxt>
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      </TransactionsRelatedOrgGrp>
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</Return>