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      <FactsAndCircumstancesTestTxt>The Foundation receives a substantial portion of its support from other not for profits and also receives funding from various philanthropic private foundations. The Foundation's work of providing the necessary support for the A+ Schools arts programs is primarily funded by a private foundation. The work of the A+ Schools program is focused on integrating the arts into the teaching of the state's overall mandated curriculum and, in turn, into part of every child's learning experience. The A+ Schools program is vital to the NC Arts Foundation's mission as are the other programs that the Foundation raises funds to support. The Foundation's diverse board is composed of North Carolinians who can claim a wide range of accomplishments in the arts and are well connected in the arenas of arts and culture, business and industry, and education, among others. The NC Arts Foundation is continually striving to expand its contributor base with the hope of having sufficient contributions to meet the 33 1/3% test in future years. Comparison of the recent years' public support percentages generally reflects a trend toward increases in the percentage and the percentage is trending toward 33 1/3%.</FactsAndCircumstancesTestTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FOUNDATION EXECUTIVE COMMITTEE REVIEWS AND APPROVAL FORM 990 PRIOR TO FILING. ALL BOARD MEMBERS OF THE FOUNDATION CAN RECEIVE A COPY OF THE FORM 990 UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>THE GOVERNING BOARD MEMBERS AGREE TO THE WRITTEN CONFLICT OF INTEREST POLICY WHEN THEY ASSUME THE POSITION OF DIRECTOR AND UPDATE THEIR AGREEMENT ANNUALLY. THE POLICY STATES THAT A DIRECTOR SHALL INFORM THE BOARD OF ANY DIRECT OR INDIRECT CONFLICT OF INTEREST FOR EACH TRANSACTION CONTEMPLATED BY THE BOARD. THIS INCLUDES, BUT NOT LIMITED TO, FINANCIAL INTEREST AND SERVING ON OTHER BOARDS. EACH DIRECTOR AND OFFICER SIGNS AN ANNUAL STATEMENT AFFIRMING THIS COMPLIANCE. THE FOUNDATION CONDUCTS PERIODIC REVIEWS TO MONITOR COMPLIANCE INCLUDING THE REASONABLENESS OF EXPENDITURES AND THE FOLLOWING PROCEDURES SPECIFIED IN THE BY-LAWS. EVERY PROGRAM SUPPORTED BY THE FOUNDATION PROVIDES A REPORT ON THE USE OF FUNDS ADMINISTERED THROUGH THE FOUNDATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS PROVIDED, UPON REQUEST, TO PROSPECTIVE CONTRIBUTORS AND GRANTORS. THE FORM 990 IS ALSO AVAILABLE ON THE GUIDESTAR WEBSITE. THE FOUNDATION'S LIST OF OFFICERS IS PUBLISHED ON ITS WEBSITE AND THE FOUNDATION'S ARTICLES OF INCORPORATION DESCRIBING ITS PURPOSE,THE CONFLICT OF INTEREST POLICY AND THE TAX EXEMPTION LETTER FROM THE IRS ARE ALSO PROVIDED, UPON REQUEST, TO PROSPECTIVE CONTRIBUTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
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