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        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>THE FORM 990 AND FORM 1023 ARE MADE AVAILABLE UPON REQUEST IN ACCORDANCE WITH U.S. TITLE 26, SUBTITLE F, CHAPTER 61, SUBCHAPTER B, 6104(D)(1)(B).</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>