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      <ExplanationTxt>THE STATE OF WASHINGTON DOES NOT REQUIRE A COPY OF THE FORM 990PF.</ExplanationTxt>
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    <GeneralExplanationAttachment documentId="RetDoc2258700001">
      <GeneralExplanationGrp>
        <IdentifierTxt>EQUIVALENCY DETERMINATION</IdentifierTxt>
        <FormAndLineReferenceDesc>FORM 990-PF, PART VI-B, LINE 5A(4)</FormAndLineReferenceDesc>
        <MediumExplanationTxt>ALTHOUGH FRIENDS OF THE VGH &amp; UBC HOSPITAL FOUNDATION ("FRIENDS") MADE GRANTS TO THE VGH &amp; UBC HOSPITAL FOUNDATION, A REGISTERED CANADIAN CHARITY, TREASURY REGULATION 53.4945-5(A)(5) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED, PROVIDES THAT IF A PRIVATE FOUNDATION MAKES A GRANT TO A FOREIGN ORGANIZATION WHICH DOES NOT HAVE A RULING OR DETERMINATION LETTER THAT IT IS AN ORGANIZATION DESCRIBED IN SECTION 509(A)(1), (2), OR (3), SUCH GRANT WILL NOT BE TREATED AS A GRANT MADE TO AN ORGANIZATION OTHER THAN AN ORGANIZATION DESCRIBED IN SECTION 509(A)(1), (2), OR (3) IF THE GRANTOR PRIVATE FOUNDATION HAS MADE A GOOD FAITH DETERMINATION THAT THE GRANTEE ORGANIZATION IS AN ORGANIZATION DESCRIBED IN SECTION 509(A)(1), (2), OR (3). SUCH A "GOOD FAITH" DETERMINATION ORDINARILY WILL BE CONSIDERED AS MADE WHERE THE DETERMINATION IS BASED ON WRITTEN ADVICE FROM A QUALIFIED TAX PRACTITIONER THAT THE GRANTEE IS AN ORGANIZATION DESCRIBED IN SECTION 509(A)(1), (2) OR (3). FRIENDS OF THE VGH &amp; UBC HOSPITAL FOUNDATION RECEIVED WRITTEN ADVICE FROM A QUALIFIED TAX PRACTITIONER AND IS AVAILABLE UPON REQUEST.</MediumExplanationTxt>
      </GeneralExplanationGrp>
    </GeneralExplanationAttachment>
    <LegalFeesSchedule documentId="RetDoc2002100001">
      <LegalFeesGrp>
        <CategoryTxt>DORSEY &amp; WHITNEY LLP</CategoryTxt>
        <LegalFeesAmt>2315</LegalFeesAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </LegalFeesGrp>
    </LegalFeesSchedule>
    <OtherExpensesSchedule documentId="RetDoc2003200001">
      <OtherExpensesScheduleGrp>
        <Desc>BANK WIRE FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>50</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>DIRECTORS &amp; OFFICERS INSURANCE</Desc>
        <RevenueAndExpensesPerBooksAmt>1142</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
  </ReturnData>
</Return>