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        <ExplanationTxt>UNCERTAIN TAX POSITIONS: FASB ISSUED ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES (ASC 740). BRANFORD COMMUNITY FOUNDATION, INC., CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, PROPOSED SETTLEMENTS AND CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS TO DETERMINE IF BRANFORD COMMUNITY FOUNDATION, INC., HAS ANY UNCERTAIN TAX POSITIONS. AS OF DECEMBER 31, 2013, BRANFORD COMMUNITY FOUNDATION, INC., DOES NOT BELIEVE IT IS EXPOSED TO ANY UNCERTAIN TAX POSITIONS. CURRENTLY, BRANFORD COMMUNITY FOUNDATION, INC.'S INFORMATIONAL RETURNS FOR TAX YEARS 2010-2012 REMAIN OPEN FOR INSPECTION BY THE IRS WITH THE 2013 RETURN TO BE FILED IN 2014.</ExplanationTxt>
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      <RecipientTable>
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        <ExplanationTxt>THE BOARD REVIEWED A DRAFT OF THE TAX RETURN PRIOR TO SUBMISSION.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
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</Return>