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        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, IAP, INC. MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF IAP, INC. AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES AT DECEMBER 31, 2023. IAP, INC.'S POLICY WOULD BE TO RECOGNIZE INTEREST AND PENALTIES, IF ANY, ON TAX POSITIONS RELATED TO ITS UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE IN THE FINANCIAL STATEMENTS. THROUGH DECEMBER 31, 2023, THERE HAVE BEEN NO MATTERS THAT WOULD HAVE RESULTED IN AN ACCRUAL FOR INTEREST AND/OR PENALTIES.</ExplanationTxt>
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        <PurposeOfGrantTxt>IANAS AMAZON INITIATIVE PROJECT</PurposeOfGrantTxt>
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        <FormAndLineReferenceDesc>PART I, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MONITORS THE USE OF GRANT FUNDS THROUGH WRITTEN PROGRESS REPORTS BY GRANTEES TOWARDS DELIVERABLES.</ExplanationTxt>
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        <PersonNm>DR OURANIA KOSTI</PersonNm>
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        <ExplanationTxt>DR. OURANIA KOSTI RECEIVES COMPENSATION FROM THE NATIONAL ACADEMIES OF SCIENCES, ENGINEERING, AND MEDICINE (NAS)FOR WORK PERFORMED AS EXECUTIVE DIRECTOR OF THE FILING ORGANIZATION. THIS COMPENSATION IS REPORTED ON PART VII-A, COLUMN D OF THE FORM 990.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS OF IAP SHALL CONSIST ONLY OF WELL-ESTABLISHED REGIONAL OR GLOBAL NETWORKS OF MERIT-BASED ACADEMIES OF SCIENCE OR MEDICINE. INITIALLY, THE MEMBERS ARE EXPECTED TO CONSIST OF THE FOLLOWING SEVEN ORGANIZATIONS: -IAP - THE GLOBAL NETWORK OF SCIENCE ACADEMIES - EXPECTED TO BECOME "IAP FOR SCIENCE", -THE INTERACADEMY COUNCIL (IAC) - EXPECTED TO BECOME "IAP FOR RESEARCH", -THE INTERACADEMY MEDICAL PANEL (IAMP) - EXPECTED TO BECOME "IAP FOR HEALTH", -THE INTER-AMERICAN NETWORK OF ACADEMIES OF SCIENCE (IANAS), -THE ASSOCIATION OF ACADEMIES AND SOCIETIES OF SCIENCES IN ASIA (AAS SA), -THE EUROPEAN ACADEMIES OF SCIENCE ADVISORY COUNCIL (EASAC), AND -THE NETWORK OF AFRICAN SCIENCE ACADEMIES (NASAC). IAP SHALL HAVE TWO CATEGORIES OF MEMBERS. MEMBERS SHALL BE CLASSIFIED AS EITHER (I) GENERAL MEMBERS OR (II) EXECUTIVE MEMBERS. ALL MEMBERS WHO ARE NOT EXECUTIVE MEMBERS SHALL BE CONSIDERED GENERAL MEMBERS. EACH EXECUTIVE MEMBER SHALL HAVE THE RIGHT TO SELECT TWO OF ITS LEADERS TO SERVE (I) AS VOTING REPRESENTATIVES AT MEETINGS OF THE MEMBERS, AND (II) ON IAP'S BOARD OF DIRECTORS (OR STEERING COMMITTEE) BY VIRTUE OF THOSE PERSONS' LEADERSHIP POSITIONS (CO-CHAIRS).</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>EXECUTIVE MEMBERS SHALL HAVE THE RIGHT TO SELECT TWO OF ITS LEADERS TO SERVE (I) AS VOTING REPRESENTATIVES AT MEETINGS OF THE MEMBERS, AND (II) ON IAP'S BOARD OF DIRECTORS (OR STEERING COMMITTEE) BY VIRTUE OF THOSE PERSONS' LEADERSHIP POSITIONS (CO-CHAIRS).</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>UPON PREPARATION OF THE FEDERAL FORM 990 BY AN INDEPENDENT ACCOUNTING FIRM, THE EXECUTIVE DIRECTOR SENDS THE DRAFT VERSION OF THE FEDERAL FORM 990 TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING. ANY QUESTIONS OR CONCERNS FROM THE BOARD OF DIRECTORS ARE NOTED IN WRITING, AND IAP'S MANAGEMENT TEAM ENSURES THAT CHANGES ARE INCORPORATED INTO THE FORM 990 AS APPROPRIATE. THE FINAL VERSION OF THE FORM 990 IS DISTRIBUTED TO THE BOARD OF DIRECTORS AND THEN FILED WITH THE INTERNAL REVENUE SERVICE.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12</FormAndLineReferenceDesc>
        <ExplanationTxt>CO-CHAIRS AND BOARD MEMBERS ARE REQUIRED TO DECLARE ALL CONFLICTS OF INTEREST AND ANY POSSIBLE PERCEPTIONS OF CONFLICTS OF INTEREST. THEY ARE REQUIRED TO SIGN A STATEMENT AFFIRMING THEY DO NOT HAVE ANY CONFLICTS AS DESCRIBED IN THE POLICY. FOR EXAMPLE, A MEMBER SHOULD DECLARE IF THEY HAVE, OR HAVE HAD IN THE PAST, A CLOSE WORKING RELATIONSHIP, PERSONAL CONNECTION OR FINANCIAL CONTACT WITH ANYONE FROM THE ORGANIZATIONS INVOLVED IN A PARTICULAR TOPIC, CONTRACT OR PROJECT. IN THE EVENT WHERE A BOARD MEMBER MAY HAVE A POTENTIAL CONFLICT OF INTEREST, THAT PARTICULAR BOARD MEMBER WILL BE ASKED TO LEAVE A MEETING DURING CONSIDERATION OF ANY TOPIC WITH WHICH THEY HAVE A CONFLICT OF INTEREST. THEIR EXCLUSION FROM THE DISCUSSION MAY BE PUBLISHED IN THE MINUTES AS PART OF THE RECORD OF THE MEETING.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>IAP MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>CONSULTING AND PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 276,269. MANAGEMENT AND GENERAL EXPENSES 187,453. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 463,722.</ExplanationTxt>
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