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        <Explanation>MANAGEMENT IS NOT AWARE OF ANY ISSUES OR CIRCUMSTANCES THAT WOULD UNFAVORABLY IMPACT ITS TAX EXEMPT STATUS. MANAGEMENT HAS DETERMINED THAT IT HAS NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION.</Explanation>
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      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 2</ReturnReference>
        <Explanation>RICHARD AND JENNIE DESCHERER ARE HUSBAND AND WIFE BETSEY SELKOWITZ AND ADAM SELKOWITZ ARE MOTHER AND SON ALAN WASSERMAN, D.D.S. AND SUSAN GOLICK ARE HUSBAND AND WIFE</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 11</ReturnReference>
        <Explanation>A COPY OF FORM 990 IS PROVIDED TO THE TREASURER FOR REVIEW BEFORE IT IS FILED.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
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        <Explanation>COMPENSATION OF THE EXECUTIVE DIRECTOR IS DETERMINED BY REVIEW AND APPROVAL BY THE BOARD PRESIDENT. COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES IS DETERMINED BY REVIEW AND APPROVAL OF THE EXECUTIVE DIRECTOR, BOARD PRESIDENT AND BOARD TREASURER.</Explanation>
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      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 18</ReturnReference>
        <Explanation>THE ORGANIZATION MAKES ITS FORMS 1023 AND 990 AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.</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>
    </IRS990ScheduleO>
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        <AddressUS>
          <AddressLine1>330 SEVENTH AVENUE</AddressLine1>
          <City>NEW YORK</City>
          <State>NY</State>
          <ZIPCode>10001</ZIPCode>
        </AddressUS>
        <EIN>061565950</EIN>
        <PrimaryActivities>RESEARCH TO DISCOVER CAUSES, TREATMENT AND CURE OF LUPUS ERYTHEMATOSUS</PrimaryActivities>
        <LegalDomicileState>NY</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>170(B)(1)(A)(VI)</PublicCharityStatus>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
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      <SharingOfPaidEmployees>1</SharingOfPaidEmployees>
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      <TransactionsRelatedOrgsTable>
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      <TransactionsRelatedOrgsTable>
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      <TransactionsRelatedOrgsTable>
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