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        <Explanation>AS A MATTER OF LAW, THE ACLU OF MT IS SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES FOR THE 2009 THROUGH 2011 TAX YEARS. ALTHOUGH MANAGEMENT BELIEVES THAT THE AMOUNTS REFLECTED IN TEH ACLU OF MT'S INFORMATION RETURNS SUBSTANTIALLY COMPLY WITH THE APPLICABLE FEDERAL AND STATE TAX REGULATIONS, BOTH THE IRS AND THE VARIOUS STATE TAXING AUTHORITIES CAN TAKE POSITIONS CONTRARY TO MANAGEMENT'S POSITION BASED ON THEIR INTERPRETATION OF THE LAW. A TAX POSITION THAT IS CHALLENGED BY A TAXING AUTHORITY COULD RESULT IN AN ADJUSTMENT TO THE ACLU OF MT'S RECORDS. IF ANY PENALTIES AND INTEREST WERE INCURRED BY ACLU OF MT THEY WOULD BE RECORDED IN THE PENALTIES AND INTEREST EXPENSE ACCOUNT.</Explanation>
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      <GeneralExplanation>
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        <Explanation>ALL EMPLOYEES AND BOARD MEMBERS ARE REQUIRED TO ANNUALLY DISCLOSE CONFLICTS AND THE ORGANIZATION DISCUSSES WITH IT'S BOARD MEMBERS AND EMPLOYEES THE IMPORTANCE OF COMPLYING WITH THE POLICY.</Explanation>
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      <GeneralExplanation>
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      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>GOVERNING DOCUEMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST FROM THE ORGANIZATION'S OFFICE.</Explanation>
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