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      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 6</ReturnReference>
        <Explanation>THE ORGANIZATION CONSISTS OF MEMBERS WHO BELONG TO A NATIONAL COLLEGIATE FRATERNITY.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 7A</ReturnReference>
        <Explanation>EACH MEMBER OF THE ORGANIZATION MAY ELECT MEMBERS WHO WILL THEN SERVE OVER THE ORGANIZATION AS THE GOVERNING BODY.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 7B</ReturnReference>
        <Explanation>ANY DECISION THAT THE GOVERNING BODY WANTS TO PUT INTO ACTION MUST MEET THE APPROVAL OF THE ENTIRE ORGANIZATION.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 11</ReturnReference>
        <Explanation>THE ORGANIZATION'S EXECUTIVE OFFICERS REVIEW THE FORM 990 WHEN IT IS COMPLETED AND IF ANY PART OF THE FORM IS IN QUESTION, THE EXECUTIVE OFFICERS CONTACT THE PREPARER TO ADDRESS THOSE QUESTIONS. SHOULD ANY CHANGES NEED TO BE MADE ON THE FORM, THOSE CHANGES ARE PROMPTLY MADE AND THE FORM IS REPRINTED FOR THE EXECUTIVE OFFICERS TO REVIEW. AFTER THE FROM IS REVIEWED AND APPROVED, THE EXECUTIVE OFFICER SIGNS THE RETURN AND IT IS MAILED TO THE IRS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>WRITTEN CONFLICT OF INTEREST POLICY</Identifier>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 12A</ReturnReference>
        <Explanation>AS OF 6/30/2012, THE ORGANIZATION HAD NOT ESTABLISHED A WRITTEN CONFLICT OF INTEREST POLICY. HOWEVER, THE ORGANIZATION IS AWARE OF THIS INFIRMITY AND IS ASSURING THAT THIS INFIRMITY WILL BE CORRECTED BY THE END OF THE 2012 TAX YEAR.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>WRITTEN WHISTLEBLOWER POLICY</Identifier>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 13</ReturnReference>
        <Explanation>AS OF 6/30/2012, THE ORGANIZATION HAD NOT ESTABLISHED A WRITTEN WHISTLEBLOWER POLICY. HOWEVER, THE ORGANIZATION IS AWARE OF THIS INFIRMITY AND IS ASSURING THAT THIS INFIRMITY WILL BE CORRECTED BY THE END OF THE 2012 TAX YEAR.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>WRITTEN DOCUMENT RETENTION AND DESTRUCTION POLICY</Identifier>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 14</ReturnReference>
        <Explanation>AS OF 6/30/2012, THE ORGANIZATION HAD NOT ESTABLISHED A WRITTEN DOCUMENT RETENTION AND DESTRUCTION POLICY. HOWEVER, THE ORGANIZATION IS AWARE OF THIS INFIRMITY AND IS ASSURING THAT THIS INFIRMITY WILL BE CORRECTED BY THE END OF THE 2012 TAX YEAR.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>