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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 4, PART XIII</FormAndLineReferenceDesc>
        <ExplanationTxt>PART X - FIN 48 FOOTNOTE THE VFW IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(19) OF THE INTERNAL REVENUE CODE. IT HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE. THE VFW MAY BE SUBJECT TO TAX ON UNRELATED BUSINESS TAXABLE INCOME. IT SI THE VFW'S OPINION THAT THERE WAS NO UNRELATED BUSINESS TAXABLE INCOME ACTIVITY, AND NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE G, PAGE 1, PART I, LINE 2B, COLUMN (III)</FormAndLineReferenceDesc>
        <ExplanationTxt>FRONT LINE SUPPORT X</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>VETERANS OF FOREIGN WARS OF THE UNITED STATES DEPARTMENT OF NEW YORK, INC. IS A NOT FOR PROFIT ENTITY INCORPORATED TO PROMOTE FRATERNAL PATRIOTIC HISTORICAL AND EDUCATIONAL SERVICES TO CURRENT OR HONORABLY DISCHARGED MEMBERS OF THE ARMED FORCES WHO RESIDE IN NY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>A CERTIFIED PUBLIC ACCOUNTING FIRM PREPARES A DRAFT OF FORM 990 AND RELATED SUPPORTING SCHEDULES FROM OUR INTERNAL RECORDS. WE DESIGNATE AN INDIVIDUAL WITH SUITABLE SKILL, KNOWLEDGE, OR EXPERIENCE TO OVERSEE THESE SERVICES AND WE MAKE ALL MANAGEMENT DECISIONS AND PERFORM ALL MANAGEMENT FUNCTIONS. WE HAVE REVIEWED, APPROVED, AND ACCEPTED RESPONSIBILITY FOR FORM 990 AND THE RELATED SCHEDULES AND BELIEVE THEY ARE ADEQUATELY SUPPORTED BY THE BOOKS AND RECORDS OF VETERAN OF FOREIGN WARS OF THE UNITED STATES DEPARTMENT OF NEW YORK, INC.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL MEMBERS OF THE COUNCIL OF ADMINISTRATION DISCLOSE OR DISCLAIM ANY RELATED PARTY RELATIONSHIPS AS PART OF COUNCIL OF ADMINISTRATION MEETINGS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>SUCH INFORMATION IS PROVIDED IF REQUESTED.</ExplanationTxt>
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</Return>
