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        <ExplanationTxt>COMMON COURTESY DOES NOT HAVE AN OFFICE OF ITS OWN. BOB AND ANNE CARR HOUSE THE OFFICE IN THEIR HOME AND ARE REIMBURSED ONLY FOR THE ACTUAL USAGE OF THE HOME. THEIR PROCESS FOR CALCULATING USAGE CONFORM TO IRS DEFINITIONS FOR WHAT IS FAIR AND REASONABLE.</ExplanationTxt>
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        <FormAndLineReferenceDesc>SCHEDULE J, PART I, LINE 1A HEALTH OR SOCIAL CLUB DUES OR INITIATION FEES</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, LINE 19 REQUIRED DOCUMENTS AVAILABLE TO THE PUBLIC</FormAndLineReferenceDesc>
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