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      <FactsAndCircumstancesTest>OTHER ADDL INFO: PART II SEC. A LINE 1 (2010) UNUSUAL GIFT OF $46,000 BY; INDIVIDUAL DONOR.; OTHER ADDL INFO: PART II SEC A LINE 1 (2009) UNUSUAL GRANT OF $10,000 BY; CORPORATE DONOR.;</FactsAndCircumstancesTest>
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      <GeneralExplanation>
        <Identifier>Pt VI-A, Line 2</Identifier>
        <Explanation>See Exhibit E Attached which is a part of Form 1023. Some of the</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Officers and Trustees are related by virtue of employment</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>of the initial Member of the Foundation and by family</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>relationships. However, all officers and trustees must</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>abide by Section 7.4 of the Bylaws, which contain a conflict of interest</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>provision.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-A, Line 6</Identifier>
        <Explanation>The Foundation has one Initial Member; Instituto Tecnologico</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>y De Estudios Superiores De Monterrey</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-A, Line 7a</Identifier>
        <Explanation>The Foundation has one Initial Member; Instituto Tecnologico</Explanation>
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      <GeneralExplanation>
        <Explanation>y De Estudios Superiores De Monterrey, who under section</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>2.1 of the Bylaws, can approve terms and conditions for</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>memberships. However, memberships may not be transferable.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Further, there are no plans for additional members.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>The member has appointed a Board of Trustees, who make</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>management decisions and are the governing body.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-B, Line 11a</Identifier>
        <Explanation>A copy of form 990 is provided to the Board of Trustees for their review</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>prior to filing.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-B, Line 12c</Identifier>
        <Explanation>As provided in the Foundation Bylaws section 7.4 titled</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>"Conflicts of Interest", there are significant provisions</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>to assure conflicts do not occur. In particular the Board</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>of Trustees may require as a condition to qualify as a trustee,</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>officer or other position, request from time to time</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>a conflict of interest disclosure statement from such personnel.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-B, Line 15</Identifier>
        <Explanation>The Foundation is just commencing operations. As such</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>the decision has been made that the Trustees and Officers</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>and any other personnel recieve no compensation. At such time</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part III, Line 4d</Identifier>
        <Explanation>THE FOUNDATION HAS NOT INITIATED PROGRAMS AT THIS 0. 0. 0.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>as a determination is made to compensate Trustees, Officers</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>or other personnel, guidelines, analysis and approvals</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>will be put in place to follow industry norms.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-C, Line 19</Identifier>
        <Explanation>Form 990, 1023 and the Bylaws of the Foundation are available</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>by request to either the Foundation's outside Certified Public Accountant</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>or to the Foundation Secretary.</Explanation>
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          <AddressLine1>EUGENIO GARZA SADA 2501</AddressLine1>
          <City>MONTERREY NL</City>
          <Country>MX</Country>
          <PostalCode>64849</PostalCode>
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        <PrimaryActivities>POST SECONDARY EDUCATION</PrimaryActivities>
        <LegalDomicileForeignCountry>MX</LegalDomicileForeignCountry>
        <ExemptCodeSection>Foriegn</ExemptCodeSection>
      </Form990ScheduleRPartII>
      <ReceiptOfIntAnnRentsRoyalties>false</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>false</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>false</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>false</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>false</LoansOrGuaranteesFromOtherOrg>
      <SaleOfAssetsToOtherOrg>false</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>false</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>false</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>false</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>false</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>false</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>false</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>false</SharingOfFacilities>
      <SharingOfPaidEmployees>false</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>false</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>false</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>false</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>false</OtherTransferFromOtherOrg>
    </IRS990ScheduleR>
  </ReturnData>
</Return>