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        <Explanation>In accordance with ASC 740, Income Taxes, NPR evaluated its tax positions and determined that its tax positions are more-likely-than-not to be sustained upon examination. Accordingly, NPR believes there are no unrecognized benefits or applicable interest and penalties that should be recorded.</Explanation>
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        <Explanation>ACCORDING TO THE IRS INSTRUCTIONS, NPR HAS NO ENDOWMENTS TO DISCLOSE ON PART V. PER THE NPR AUDITED FINANCIAL STATEMENTS, THE ORGANIZATION DOES HAVE A BOARD DESIGNATED QUASI-ENDOWMENT ESTABLISHED IN 1998 TO MAINTAIN DISTRIBUTION OPERATING RESERVES FOR THE PURPOSE OF GENERATING REVENUE FOR THE LONG-TERM SUPPORT OF THE PUBLIC RADIO SATELLITE SYSTEM. THE DISTRIBUTION QUASI-ENDOWMENT BOARD DESIGNATED FUND IS CLASSIFIED AS A COMPONENT OF UNRESTRICTED NET ASSETS.</Explanation>
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      <GeneralExplanation>
        <Identifier>OTHER PROGRAM SERVICE ACCOMPLISHMENTS</Identifier>
        <ReturnReference>FORM 990, PART III, LINE 4D</ReturnReference>
        <Explanation>Other program service accomplishments include Software Development, Policy &amp; Representation, Consumer Products and NPR Digital Services. NPR Digital Services works with public broadcast stations to grow and engage audiences across platforms by providing world-class content, technology and business support. NPR Digital Services enables stations to provide more value to their current audience and to engage opinion makers and thought leaders more deeply by freeing stations to focus on mission-derived local content, brand positioning and revenue development. NPR Digital Services renders digital tools and services for public radio stations and producers such as providing continuously improving marketing and donation products, publishers that allow for ease of website management, and the tracking and reporting of public radio streaming figures. Scrum, an agile software development process that fosters accountability, visibility, improved quality and is based on the notion of "high velocity", self-managed teams, has been fully adopted and applied to all of NPR's software development efforts.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>MEMBERS OF THE ORGANIZATION</Identifier>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 6</ReturnReference>
        <Explanation>Independently licensed and operated public radio stations become NPR Members by paying dues to NPR; in exchange they may vote to elect members of the NPR Board of Directors, and they benefit from broadcast and digital rights negotiated on their behalf as well as terms of serviceS extended only to Members.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ELECTION OF MEMBERS</Identifier>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 7A AND 7B</ReturnReference>
        <Explanation>Of the 17 NPR Board Members 10 shall be Member Directors elected from among the Authorized Station Representatives, AND 5 SHALL BE FROM THE PUBLIC ("PUBLIC DIRECTORS"). In exchange for membership due payments, each member station may designate, in writing, one station representative ("Authorized Station Representative") who may participate and vote to elect Member Directors of the NPR Board of Directors. Each Authorized Station Representative shall vote and act for the member station in all matters on which member stations vote affecting the corporation. THE AUTHORIZED STATION REPRESENTATIVES ALSO CONFIRM THE BOARD'S ELECTION OF THE PUBLIC DIRECTORS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FORM 990 REVIEW PROCESS</Identifier>
        <ReturnReference>FORM 990, PART VI, LINE 11A</ReturnReference>
        <Explanation>Prior to filing, the completed Form 990 is reviewed by NPR's top management officials and the organization's tax consultants. A final draft is given to the Board of Directors and board members are asked to submit any comments or requested revisions to the NPR Finance Department directly before the 990 is filed.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>CONFLICTS OF INTEREST</Identifier>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 12C</ReturnReference>
        <Explanation>NPR continually monitors and annually surveys Directors, Officers, and Key Employees in order to identify possible conflicts of interest. General Counsel is authorized, with the approval of the Chairperson of the Board, to seek from Directors such information as to conflicts of interest, nonpublic corporate information and gratuities as he or she deems appropriate, including annual disclosure of information about the interests of the Director which could lead to conflicts of interest. A conflict of interest exists whenever during the performance of duties there appears to arise, involving a Director, an employee, an honorary advisor or any person or organization with which the aforementioned are associated (meaning serving as an officer, employee, or agent thereof), or negotiating for a future association with, has a financial interest or other interest that is POTENTIALLY adverse to the interest of NPR. In regards to actual or apparent conflicts of interest, a Director shall refrain from all misuse and abuse of THE position's power, AND Disqualify themselves from discussions with Directors that could cause or appear to cause a conflict of interest. Upon doing so, they shall alert the Chairperson of the Board of such disqualification. If uncertainty of such a conflict of interest arises, the Director shall request a written opinion of General Counsel. In regards to Nonpublic information the Director shall: 1) Remove himself OR herself from discussions that might expose them to non-public information, 2) Refrain from any use of nonpublic information for any personal gain, AND 3) Refrain from disclosing to any person not a Director, officer or employee of NPR any nonpublic information. After consulting with the General Counsel OF NPR, the Chairperson of the Board shall move that the non-recused members of the Board vote such corrective actions as may be necessary or appropriate to remedy any violation of this Conflict of Interest Policy. Such motion shall be made at the Chair's initiative or at the request of any director. Corrective actions shall be appropriate to the violation, and may include suspension or removal from the Board.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>DOCUMENT RETENTION AND DESTRUCTION POLICY</Identifier>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 14</ReturnReference>
        <Explanation>The organization is currently developing an organization-wide document retention and destruction policy.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>DETERMINING COMPENSATION</Identifier>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 15B</ReturnReference>
        <Explanation>Compensation for the Organization's officers is subject to the review and approval of independent members of the Board of Directors. The Board uses comparability data obtained from compensation consultants and market studies of similarly qualified persons in functionally comparable positions at similar organizations. The organization keeps contemporaneous documentation with respect to the deliberations and decisions on officers' compensation.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>JOINT VENTURE POLICY</Identifier>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 16B</ReturnReference>
        <Explanation>NPR is currently developing a joint venture policy. In the meantime, key NPR departments involved in the decision making for new joint ventures have been educated and fully understand the requirements necessary of an exempt organization to safeguard its exemption status while participating in any extraordinary business relationships.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>AVAILABILITY OF OTHER DOCUMENTS</Identifier>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>Current and prior year Audited Financial Statements and Forms 990 &amp; 990-T are posted on www.npr.org. Governing documents and the conflict of interest policy are available upon request.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OFFICER COMPENSATION</Identifier>
        <ReturnReference>FORM 990, PART VII</ReturnReference>
        <Explanation>Part VII, Section A has been prepared in accordance with IRS guidelines, which require deferred and other awarded compensation to be reported both in the year it is earned and the year it is disbursed to an individual. Thus, some amounts reflected as "other compensation from the organization" will be reflected again as "reportable compensation from the organization" in subsequent years. All NPR executives have been supplied with technology devices for business purposes, including listed property. Any non-incidental personal use is reported as taxable compensation. Also, liability insurance premiums for directors and officers have been paid by the organization. COLUMN C: "Highest compensated employee" designation is reserved for the highest compensated non-officer employees. COLUMN D: In accordance with the instructions, "Reportable Compensation from the Organization" REPORTED ON THIS 2009 IRS Form 990 (fiscal year 2010) reflects calendar year 2009 compensation.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER PROGRAM REVENUE</Identifier>
        <ReturnReference>FORM 990, PART VIII, LINE 2F</ReturnReference>
        <Explanation>ALL OTHER PROGRAM SERVICE REVENUE IS MADE UP OF THE FOLLOWING: RENTAL STUDIOS AND TAPE CENTERS = 121,971 WAIT WAIT...DON'T TELL ME = 1,881,542 MISC. REVENUES = 371,606 TOTAL = 2,375,119</Explanation>
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