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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders</FormAndLineReferenceDesc>
        <ExplanationTxt>THE RESEARCH FOUNDATION OF THE CITY UNIVERSITY OF NEW YORK, AS THE SOLE MEMBER OF GRANTS PLUS INC., HAS THE POWER TO AMEND OR REPEAL THE BYLAWS OF THE CORPORATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 8b Documentation of meetings held by committees of governing body</FormAndLineReferenceDesc>
        <ExplanationTxt>There were no active committees with authority to act on behalf of the governing body during the tax period.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 11b Review of form 990 by governing body</FormAndLineReferenceDesc>
        <ExplanationTxt>THE TAX RETURN IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM AND REVIEWED INTERNALLY BY SENIOR MANAGEMENT OF THE ORGANIZATION. THE RETURN IS PROVIDED TO THE PRESIDENT FOR HIS REVIEW PRIOR TO FILING THE RETURN WITH THE IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 12c Conflict of interest policy</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization has adopted a conflict of interest policy applicable to officers and directors.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 19 Required documents available to the public</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization makes its governing documents, conflict of interest policy, and its financial statements available to the public upon request.</ExplanationTxt>
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          <StateAbbreviationCd>NY</StateAbbreviationCd>
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