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      <PreparerPersonNm>Eleanor M Caldwell CPA</PreparerPersonNm>
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        <FormAndLineReferenceDesc>Part IV, Section D, Line 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>A close and continuous working relationship has been maintained between the trust and the Hanover Cemetery Association as a result of a charitable bequest that was established under item VII of the last will and testament dated September 3, 1985, of Gertrude M Zike. The trust was specifically established to provide the cemetery with funds for its maintenance. The trust further states that the beneficiary (Hanover Cemetery) shall have no right or basis to enforce or compel a distribution or payment. The only standard shall be that the trustee act in good faith in determining whether or not to distribute funds.</ExplanationTxt>
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        <ExplanationTxt>The organization's activities further the exempt purposes of the supported organizations because their funding pays for the maintenance of Hanover Cemetery. The organization is responsive to the Hanover Cemetery because the trust is fully funded for the sole purpose of maintaining the cemetery. As the organization pays for all of the maintenance of the cemetery, it is determined that the organization's activities constitute substantially all of the supported organization's activities.</ExplanationTxt>
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        <ExplanationTxt>The supported organization (Hanover Cemetery) would have engaged or normally been involved in the support of the cemetery but for the organization's involvement.</ExplanationTxt>
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        <ExplanationTxt>Activity Classification: . Grantee Name: Hanover Cemetery. Amount Given: 5,193.</ExplanationTxt>
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