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        <ExplanationTxt>SECTION 1.263(a)-1(f) DE MINIMIS SAFE HARBOR ELECTION - TAX YEAR: FYE SEPTEMBER 30, 2023 - THE TAXPAYER ELECTS TO MAKE THE DE MINIMIS SAFE HARBOR ELECTION UNDER REGULATION 1.263(a)-1(f). NAME: GAMBLE ROGERS FOLK FESTIVAL, INC.; ADDRESS: 529 FOX HOLLOW LN, ST. AUGUSTINE, FL 32086; IDENTIFICATION NUMBER: 59-3616815.</ExplanationTxt>
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