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          <AddressLine2>RESTRICTED</AddressLine2>
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        <ExplanationTxt>THE AMERICAN CIVIL LIBERTIES UNION OF NEBRASKA (ACLU NEBRASKA) IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE. ACLU NEBRASKA BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS MEMBERS WHO CAN ELECT THE GOVERNING BODY.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS MEMBERS WHO CAN ELECT THE GOVERNING BODY.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7B</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 IS EMAILED TO ALL BOARD MEMBERS PRIOR TO SUBMISSION TO THE IRS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL BOARD MEMBERS HAVE A COPY OF ALL BOARD POLICIES. THE POLICY HANDBOOK IS UPDATED ANNUALLY. BOARD MEMBERS AND BOARD COMMITTEE MEMBERS ARE EXPECTED TO DISCLOSE POTENTIAL CONFLICTS OF INTEREST AS THE OCCASIONS ARISE. THE BOARD PRESIDENT AND EXECUTIVE DIRECTOR ARE IDENTIFIED IN THE POLICY AND GIVEN THE MUTUAL RESPONSIBILITY OF INTERPRETING THE POLICY OR REFERRING MATTERS TO THE FULL BOARD AS APPROPRIATE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ARTICLES OF INCORPORATION ARE ON FILE AT THE SECRETARY OF STATE'S OFFICE; OTHER GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST; THE 990, FINANCIAL STATEMENTS, IRS DETERMINATION LETTER AND BYLAWS ARE ALSO AVAILABLE UNDER ORGANIZATIONAL DOCUMENTS ON OUR WEBSITE.</ExplanationTxt>
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      <SupplementalInformationDetail>
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          <StateAbbreviationCd>NE</StateAbbreviationCd>
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</Return>
