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        <Explanation>TRUSTEES REVIEW A DRAFT OF THE RETURN PREPARED BY TAX PREPARER AND RECOMMEND CHANGES AND CORRECTIONS BEFORE RETURN IS FINALIZED.</Explanation>
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      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 18</ReturnReference>
        <Explanation>COPIES OF GOVERNING DOCUMENTS AVAILABLE UPON REQUEST OR THROUGH STATE REGISTRATION AGENCY.</Explanation>
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      <GeneralExplanation>
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