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      <GeneralExplanation>
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        <Explanation>Pacific Marine Foundation functions as a committee of the whole for determinations about accepting donations, offers and charters, and reviewing financials.</Explanation>
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      <GeneralExplanation>
        <ReturnReference>Form 990, Part VI, Section B, line 11</ReturnReference>
        <Explanation>The governing body reviews the financials before providing the information to its tax preparer and reviews the Form 990 before filing.</Explanation>
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