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        <Identifier>INTENDED USES FOR ENDOWMENT FUNDS</Identifier>
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        <Explanation>LEGAL AID OF NORTH CAROLINA IS A STATEWIDE, NONPROFIT LAW FIRM THAT PROVIDES FREE LEGAL SERVICES IN CIVIL MATTERS TO LOW-INCOME PEOPLE IN ORDER TO ENSURE EQUAL ACCESS TO JUSTICE AND TO REMOVE LEGAL BARRIERS TO ECONOMIC OPPORTUNITY.</Explanation>
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      <GeneralExplanation>
        <Identifier>ORGANIZATION'S PROCESS USED TO REVIEW FORM 990</Identifier>
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        <Explanation>THE ORGANIZATION'S TAX RETURN IS REVIEWED BY A SUB-COMMITTEE OF THE FINANCE COMMITTEE PRIOR TO ITS FILING. THE RETURN IS MADE AVAILABLE ELECTRONICALLY TO ALL BOARD MEMBERS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ENFORCEMENT OF CONFLICTS POLICY</Identifier>
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        <Explanation>MANAGEMENT REVIEWS CONFLICT OF INTEREST SITUATIONS WHEN ENTERING INTO AND PAYING CONTRACTS. THESE REVIEWS ARE CONDUCTED ON A REGULAR BASIS.</Explanation>
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      <GeneralExplanation>
        <Identifier>COMPENSATION PROCESS FOR TOP OFFICIAL</Identifier>
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        <Explanation>A SUB-COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS THESE SALARIES BASED ON SURVEYING COMPENSATION PAID AT OTHER LEGAL SERVICE PROVIDERS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>COMPENSATION PROCESS FOR OFFICERS</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 15B</ReturnReference>
        <Explanation>THE EXECUTIVE DIRECTOR REVIEWS AND DETERMINES SALARIES BASED ON SURVEYS OF OTHER LEGAL SERVICE PROVIDERS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 19</ReturnReference>
        <Explanation>THE ORGANIZATION'S GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST TO THE ORGANIZATION'S OFFICE.</Explanation>
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</Return>