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        <ExplanationTxt>THE ORGANIZATION HAS BEEN DETERMINED TO BE A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND, THEREFORE, HAS RECORDED NO PROVISION FOR FEDERAL INCOME TAXES. IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES RELATIVE TO UNCERTAINTY IN INCOME TAXES, THE ORGANIZATION RECOGNIZES THE INCOME TAX BENEFIT (OR LIABILITY AS APPLICABLE) FROM AN UNCERTAIN TAX POSITION WHEN IT IS MORE LIKELY THAN NOT THAT, BASED ON TECHNICAL MERITS, THE POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING RESOLUTIONS OF ANY RELATED APPEALS OR LITIGATION PROCESS.</ExplanationTxt>
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        <ExplanationTxt>MANAGEMENT PROVIDES COPIES OF FORM 990 TO BOARD MEMBERS FOR REVIEW PRIOR TO FILING.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>TO ENSURE GROW PITTSBURGH OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEWS SHALL BE CONDUCTED. THE PERIODIC REVIEWS SHALL, AT A MINIMUM, INCLUDE THE FOLLOWING SUBJECTS: 1. WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION, AND THE RESULT OF ARMS LENGTH BARGAINING. 2. WHETHER PARTNERSHIPS, JOINT VENTURES, AND ARRANGEMENTS WITH MANAGEMENT ORGANIZATIONS CONFORM TO GROW PITTSBURGH'S WRITTEN POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENT OR PAYMENTS FOR GOODS AND SERVICES, FURTHER CHARITABLE PURPOSES AND DO NOT RESULT IN INUREMENT, IMPERMISSIBLE PRIVATE BENEFIT OR IN AN EXCESS BENEFIT TRANSACTION.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>RETURNS, GOVERNING DOCUMENTS AND POLICIES ARE MADE AVAILABLE ON REQUEST AS WELL AS ON CERTAIN GRANTOR WEBSITES.</ExplanationTxt>
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</Return>