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        <ExplanationTxt>10% FACTS &amp; CIRCUMSTANCES TEST: THE ORGANIZATION MEETS THE FACTS &amp; CIRCUMSTANCES TEST BASED ON THE FOLLOWING: 1) THE ENTITY IS ORGANIZED AND OPERATED TO ATTRACT PUBLIC AND GOVERNMENTAL SUPPORT ON A CONTINUING BASIS. THE ORGANIZATION CONTINUES TO ACTIVELY SOLICIT DONATIONS FROM THE PUBLIC THROUGH ITS WEB SITE AS WELL AS ONGOING FUNDRAISING CAMPAIGNS. 2) THE GOVERNING BODY OF THE ORGANIZATION IS COMPROSED OF UNRELATED INDIVIDUALS ACROSS THE US WHOSE INTERESTS ARE SEPARATE FROM THE CHARITABLE PURPOSE OF THE ORGANIZATION, AND WHO ARE NOT PAID FOR THEIR SERVICE ON THE BOARD. 3) THE ORGANIZATION'S PRIMARY PURPOSE IS PUBLICATION OF SCHOLARLY RESEARCH, AND DISSEMINATION OF INFORMATION THROUGH LECTURES, SEMINARS, PANELS AND OTHER EDUCATIONAL ACTIVITIES. 4) THE ORGANIZATION'S PRIMARY SUPPORT CURRENTLY COMES FROM ANOTHER NOT-FOR-PROFIT ORGANIZATION WHICH IS BASED OVERSEAS, BUT EFFORTS ARE CONTINUALLY BEING MADE TO BROADEN THE FINANCIAL SUPPORT WITHIN THE US.</ExplanationTxt>
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        <ContributorBusinessName>
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        </ContributorBusinessName>
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          <AddressLine2>RESTRICTED</AddressLine2>
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        <DepreciationAmt>9520</DepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
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      <OtherSecuritiesGrp>
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        <MethodValuationCd>F</MethodValuationCd>
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        <Desc>INVENTORY - ARTWORKS</Desc>
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      <OtherLiabilitiesOrgGrp>
        <Desc>SBA PAYCHECK PROTECTION PROGRAM</Desc>
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      <FootnoteTextInd>X</FootnoteTextInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART III, LINE 4:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION SOLICITED DONATIONS OF ARTWORKS FROM ARAB AND PALESTINIAN ARTISTS FOR AN EXHIBITION IN MARCH 2020 FOLLOWED BY A SILENT AUCTION OF THE ARTWORKS. PROCEEDS FROM THE SALES ARE USED TO SUPPORT THE ORGANIZATION'S CHARITABLE PURPOSE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>IN ACCORDANCE WITH THE FINANCIAL ACCOUNTING STANDARDS BOARD'S (FASB) GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, MANAGEMENT HAS EVALUATED THE INSTITUTE'S TAX POSITIONS AND CONCLUDED THAT THE INSTITUTE HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISION OF THIS GUIDANCE.</ExplanationTxt>
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      <SupplementalNonqualRtrPlanInd>0</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>0</EquityBasedCompArrngmInd>
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        <ExplanationTxt>IMAD KHALIDI, AND RASHID KHALIDI ARE COUSINS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 8B</FormAndLineReferenceDesc>
        <ExplanationTxt>N/A - NO COMMITTEES</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>DRAFT FORM 990 PROVIDED TO TREASURER AND/OR THE SECRETARY FOR REVIEW PRIOR TO SUBMISSION FOR E-FILING. COMPLETE COPY PROVIDED TO ALL BOARD MEMBERS IN DRAFT BEFORE SUBMISSION TO IRS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE INSTITUTE'S BYLAWS, OTHER GOVERNING DOCUMENTS, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
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      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9:</FormAndLineReferenceDesc>
        <ExplanationTxt>DONATED SERVICES AND USE OF FACILITIES (EXPENSE) -180,000. BOOK TAX DIFFERENCE ON REALIZED GAINS</ExplanationTxt>
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          <CityNm>WASHINGTON</CityNm>
          <StateAbbreviationCd>DC</StateAbbreviationCd>
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</Return>
