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        <ExplanationTxt>PROGRAM SERVICE INCOME IS NOT UNRELATED INCOME AS PUTTING ON A CHARITY CIRCUS AND A HANDICAPPED CHILDREN'S CHRISTMAS PARTY ARE TWO OF THE ORGANIZATION'S EXEMPT PURPOSES. THESE ARE THE DONATIONS RECEIVED. RAFFLE INCOME IN NOT UNRELATED BUSINESS INCOME AS IT IS DONE WITH VOLUNTEER LABOR AND IS NOT REGULARLY CARRIED ON.</ExplanationTxt>
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        <ExplanationTxt>NAME: SHOWFOLKS RETIREMENT VILLAGE ADDRESS: P. O. BOX 3359 RIVERVIEW, FL 33568 CASH CONTRIBUTION: 11,000 NAME: ROBERT L HOWARD FOUNDATION ADDRESS: P.O. BOX 1921 RUSKIN, FL 33575 CASH CONTRIBUTION: 10,000</ExplanationTxt>
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        <ExplanationTxt>SHOWMENS ASSOCIATION CHARITIES CORP. RENTS SPACE FROM INTERNATIONAL INDEPENDENT SHOWMEN'S ASSOCIATION, INC., A 501C7 ORGANIZATION. SHOWMENS ASSOCIATION CHARITIES CORP. USES SPACE FOR OFFICES, FOR A PARTY ROOM FOR THE HUGE HANDICAPPED CHILDREN'S CHRISTMAS PARTY, AND OUTDOOR SPACE FOR THE ALL-VOLUNTEER CHARITY CIRCUS PUT ON ANNUALLY UNDER A TENT WITH ELEPHANT RIDES AND OTHER ATTRACTIONS. THE TWO CORPORATIONS SHARE TWO COMMON DIRECTORS. THEY ARE RELATED IN THAT THEY HAVE THE SAME MEMBERSHIP, AND THEY REIMBURSE FOR SOME EXPENSES.</ExplanationTxt>
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