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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE POLICY WAS IMPLEMENTED IN 2021; IT IS NOW A STANDARD REQUIREMENT FOR ALL OFFICERS/BOARD MEMBERS WITH 100% OF THE BOARD OF DIRECTORS SUBMITTED SIGNED CONFLICT OF INTEREST FORMS. IREM LEADERS(OFFICERS,BOARD MEMBERS) AND CHAPTER LEADERS INVOLVED IN MAKING DECISIONS ON BEHALF OF IREM MUST IMMEDIATELY DISCLOSE THEIR CONFLICT OF INTEREST AT THE OUTSET OF ANY DISCUSSIONS BY A DECISION-MAKING BODY PERTAINING TO THE BUSINESS. NO MEMBER WITH A CONFLICT OF INTEREST MAY PARTICIPATE IN THE DISCUSSION RELATING TO THAT BUSINESS OR VOTE ON ANY MATTER IN WHICH THE MEMBER HAS A CONFLICT OF INTEREST.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 18</FormAndLineReferenceDesc>
        <ExplanationTxt>COPIES OF FORMS 990 ARE MADE AVAILABLE FOR PUBLIC INSPECTION UPON WRITTEN REQUEST.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST.</ExplanationTxt>
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</Return>