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        <FormAndLineReferenceDesc>Part I, line 3:</FormAndLineReferenceDesc>
        <ExplanationTxt>Foreign expenditures are directly tracked and accounted for on the accrual method of accounting used for books.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Part III Accounting Method:</FormAndLineReferenceDesc>
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        <FormAndLineReferenceDesc>Form 990, Part I, Line 1, Description of Organization Mission:</FormAndLineReferenceDesc>
        <ExplanationTxt>The Syrian American Medical Society (SAMS) was founded in 1998 as a professional and educational medical society. Through its annual conferences, international meetings, fundraising events, and medical missions, SAMS provides a platform for the exchange of ideas and best practices, recognition of humanitarian leaders and medical professionals, and educational training on cutting-edge medical relief work. Additionally, SAMS provides its members with opportunities to engage in the humanitarian crisis in Syria and in neighboring countries. Currently, SAMS has more than 1,500 grassroots members and over 20 chapters across the United States. The objectives of SAMS encompass a range of professional, educational, humanitarian, and cultural activities. Educational: To enhance the medical knowledge of SAMS members and to support continuing medical education. To promote and organize professional relationships between SAMS members and medical organizations in North America, Syria, and other countries. Humanitarian: To provide routine and emergency medical care to patients in need. Help is provided through medical missions, financial and logistical support of clinics and hospitals in the devastated regions in Syria, and donations of medicine and medical supplies. To sponsor online workshops, textbooks, and other learning materials for needy medical students in Syria. To advocate, support, and implement the professional and humanitarian vision of SAMS members and health care professionals in the United States and worldwide. Cultural Enhancement: To organize activities and programs for SAMS members which highlight the shared Syrian heritage and to foster community spirit.</ExplanationTxt>
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        <ExplanationTxt>The Society has the following categories of membership: Full, In Training, Affiliate and Honorary. Full Members have the right to cast one (1) vote on each matter brought before the membership. In Training Members who are not board certified or eligible for board certification shall not have the right to vote. All other categories of membership have no voting rights.</ExplanationTxt>
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        <ExplanationTxt>Members of the Board of Directors are elected by Voting Members of the Society.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, line 7b</FormAndLineReferenceDesc>
        <ExplanationTxt>The Bylaws may be amended by two thirds (2/3) vote of the Voting Members at any meeting of the membership.</ExplanationTxt>
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        <ExplanationTxt>A complete copy of the Federal Form 990 is provided to the Board of Directors for review prior to filing with the IRS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>Each director, principal officer, chapter president or committee chairperson shall annually sign a statement that affirms such person has received a copy of the conflicts of interest policy, has read and understands the policy, and has agreed to comply with the policy. In connection with any actual or possible conflict of interest, an interested person must disclose the existence of the conflict of interest and be given the opportunity to disclose all material facts to the applicable board of directors. After disclosure of the possible conflict of interest and all material facts, and after any discussion with the interested person, he/she shall leave the applicable board meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board members shall decide if an actual conflict of interest exists and therefore to be prohibited. If the applicable board has reasonable cause to believe a director, officer or committee member has failed to disclose actual or possible conflicts of interest, it shall inform such person of the basis for such belief and afford such person an opportunity to explain the alleged failure to disclose. If, after hearing such person's response and after making further investigation as warranted by the circumstances, the applicable board determines such person has failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>The governing documents and financial statements are made available to the public upon request. The Bylaws are available on the Society's website.</ExplanationTxt>
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        <PrimaryActivitiesTxt>Saving lives and ensuring a healthier future in Syria and beyond.</PrimaryActivitiesTxt>
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