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        <Explanation>THE ORGANIZATION DOES NOT BELIEVE THAT THE ULTIMATE OUTCOME OF ANY FUTURE EXAMINATIONS OF OPEN TAX YEARS WILL HAVE A MATERIAL IMPACT ON THE ASSOCIATIONS RESULTS OF OPERATIONS. TAX YEARS THAT REMAIN SUBJECT TO EXAMINATION BY THE IRS ARE 2008 THROUGH 2011.</Explanation>
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      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION A, LINE 6</Identifier>
        <Explanation>THE ORGANIZATION HAS MEMBERS WHICH CONSISTS OF THE PRINCIPLE STATE SPECIAL EDUCATION OFFICER IN EACH OF THE STATES AND TERRITORIES.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION A, LINE 7A</Identifier>
        <Explanation>EACH MEMBER HAS ONE VOTE.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION A, LINE 7B</Identifier>
        <Explanation>MEMBERS - ALLOWED TO VOTE ON ORGANIZATION BUSINESS PRESENTED AT ANNUAL MEMBERSHIP MEETING.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION B, LINE 11</Identifier>
        <Explanation>PRESIDENT REVIEWS FORM 990 PRIOR TO FILING.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 15</ReturnReference>
        <Explanation>THE CEO REVIEW IS ANNUALLY PERFORMED BY THE BOARD OF DIRECTORS. RECORDS ARE KEPT OF THESE DISCUSSIONS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 18</ReturnReference>
        <Explanation>AVAILABLE AT REQUEST.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>THE POLICIES AND GOVERNING DOCUMENTS ARE NOT AVAILABLE TO THE GENERAL PUBLIC.</Explanation>
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</Return>