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        <FormAndLineReferenceDesc>FORM 990-EZ</FormAndLineReferenceDesc>
        <ExplanationTxt>WEBSITE: HTTPS://WWW.AMICALOLAEMC.COM/MY-COMMUNITY/OPERATION-ROUND-UP/</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FOUNDATION RECEIVES IN-KIND DONATIONS OF LABOR AND RELATED EXPENSES FROM AMICALOLA ELECTRIC MEMBERSHIP CORPORATION, AN AFFILIATE OF THE FOUNDATION. DONATIONS IN-KIND TOTALED 5,061 AND 4,477 FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023, RESPECTIVELY. BASED ON THE FORM'S INSTRUCTIONS, THESE DONATIONS ARE NOT INCLUDED IN INCOME OR EXPENSES FOR THE PURPOSES OF FORM 990-EZ.</ExplanationTxt>
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