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        <ContributorBusinessName>
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      <FootnoteTextInd>X</FootnoteTextInd>
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      <RevenueNotReportedFinclStmtAmt>0</RevenueNotReportedFinclStmtAmt>
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        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE INTERNAL REVENUE SERVICE HAS DETERMINED AND INFORMED THE FUND BY A LETTER DATED JUNE 25, 1998, THAT THE FUND AND RELATED TRUSTS ARE DESIGNED IN ACCORDANCE WITH APPLICABLE SECTIONS OF THE INTERNAL REVENUE CODE (IRC) 501(C)(5). THE FUND HAS BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER. THE FUND ADMINISTRATOR AND THE FUND'S TAX COUNSEL BELIEVE THE FUND IS CURRENTLY DESIGNED AND BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC. THEREFORE, THEY BELIEVE THE FUND WAS QUALIFIED AND THE RELATED TRUST'S INCOME WAS TAX-EXEMPT AS OF THE FINANCIAL STATEMENT DATE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE FUND MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FUND AND RECOGNIZE A TAX LIABILITY IF THE FUND HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE REGULATORY AUTHORITIES. THE FUND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS. HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS OF THE BOARD OF THE SPONSORING ORGANIZATION ELECT MEMBERS TO SERVE ON THE GOVERNING BODY OF THE LDF.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE 990 WILL BE REVIEWED BY THE INTERNAL ACCOUNTANT AND TRUSTEES REVIEW THE AUDIT REPORT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>CONFLICT OF INTEREST FORM SIGNED ANNUALLY. MEANINGFUL DISCIPLINARY ACTION WILL BE TAKEN AGAINST TRUSTEES WHO FAIL TO DISCLOSE CONFLICTS OF INTEREST WHICH ARE REQUIRED TO BE SELF-REPORTED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THESE DOCUMENTS ARE AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 2C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.</ExplanationTxt>
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          <CityNm>ST PAUL</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
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</Return>
