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        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 3, PART X</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE, EXCEPT ON INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES. THE ORGANIZATION HAS DETERMINED THAT IT DOES NOT HAVE ANY INCOME WHICH IS SUBJECT TO TAX ON UNRELATED BUSINESS INCOME. THE ORGANIZATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ORGANIZATION'S FEDERAL EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURNS FORM 990 FOR 2011, 2012, AND 2013 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED.</ExplanationTxt>
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        <ExplanationTxt>BYLAWS WERE UPDATED JULY 2014 WITH THE FOLLOWING CHANGE: OFFICER SECTION - ARTICLE VI - "VICE PRESIDENT ASSUMES POSITION OF PRESIDENT WHEN VACANT."</ExplanationTxt>
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        <ExplanationTxt>VOICES FOR CHILDREN, INC. CIRCULATES A DRAFT COPY OF ITS FORM 990 TO ALL OFFICERS AND DIRECTORS PRIOR TO FILING AND ASKS FOR FEEDBACK.</ExplanationTxt>
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</Return>