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        <ExplanationTxt>A REVIEW WAS PERFORMED OF REVENUE FOR THE PAST 5 YEARS TO COMFIRM THAT AMERICAN COLLEGE OF BANKRUPCY, THE SUPPORTED ORGANIZATION, SATISFIES THE PUBLIC SUPPORT TEST UNDER SECTION 509(A)(2).</ExplanationTxt>
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        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FOUNDATION BELIEVES IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS OR THAT WOULD HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. THERE ARE NO UNRECOGNIZED TAX BENEFITS OR LIABILITIES THAT NEED TO BE RECORDED.</ExplanationTxt>
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          <BusinessNameLine1Txt>ALAMEDA COUNTY BAR ASSOCIATION VOLUNTEER LEGAL SERVICES CORPORATION</BusinessNameLine1Txt>
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          <CityNm>OAKLAND</CityNm>
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        <PurposeOfGrantTxt>FOR PRO BONO BANKRUPTCY SERVICES THROUGH THE OFFERING OF THREE LEGAL CLINICS: BANKRUPTCY CHAPTER 7 CLINIC, BANKRUPTCY FORM COMPLETION CLINIC, AND BANKRUPTCY POST-FILING CLINIC.</PurposeOfGrantTxt>
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      <RecipientTable>
        <RecipientBusinessName>
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          <AddressLine1Txt>211 W FORT STREET</AddressLine1Txt>
          <CityNm>DETROIT</CityNm>
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        <PurposeOfGrantTxt>SUPPORT TO TRAIN VOLUNTEERS AND ADMINISTER THE BANKRUPTCY CLINIC AND HELP DESK, INVEST IN SOFTWARE TO MORE EFFICIENTLY COMPLETE CHAPTER 7 BANKRUPTCY CASES, INCLUSION OF SPECIAL BANKRUPTCY SECTION ON BBVLP'S NEW WEBSITE.</PurposeOfGrantTxt>
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      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>BIRMINGHAM BAR VOLUNTEER LAWYERS PROGRAM</BusinessNameLine1Txt>
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          <CityNm>BIRMINGHAM</CityNm>
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        <RecipientEIN>134270862</RecipientEIN>
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      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>BROOKLYN LEGAL SERVICES CORPORATION</BusinessNameLine1Txt>
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          <CityNm>BROOKLYN</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>11211</ZIPCd>
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      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>BROOKLYN VOLUNTEER LAWYERS</BusinessNameLine1Txt>
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          <AddressLine1Txt>44 COURT ST 1206</AddressLine1Txt>
          <CityNm>BROOKLYN</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>11201</ZIPCd>
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        <RecipientEIN>113155182</RecipientEIN>
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        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>TO EXPAND BANKRUPTCY TAILORED SERVICES TO ELDERLY AND VETERANS; PRESENT TWO MAJOR CLE TRAININGS TO RECRUIT AND TRAIN VOLUNTEERS; EXPAND PARTNERSHIP WITH LOCAL LAW FIRMS AND LAW SCHOOLS; AND TO UPGRADE TECHNOLOGY TO ALLOW CLIENTS ACCESS TO FREE LEGAL SERVICES ONLINE.</PurposeOfGrantTxt>
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      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>CALIFORNIA WESTERN COMMUNITY LAW PROJECT</BusinessNameLine1Txt>
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          <AddressLine1Txt>225 CEDAR STREET</AddressLine1Txt>
          <CityNm>SANDIEGO</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
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        <RecipientEIN>952944594</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>7500</CashGrantAmt>
        <PurposeOfGrantTxt>FOR 3 COMPUTERS, PLUS TABLET FOR VISITING CLIENTS UNABLE TO COME TO THE PHILADELPHIA OFFICE, AS WELL AS FOR MULTI-USER LICENSE FOR CHAPTER 7 SOFTWARE.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>CATHOLIC CHARITIES OF THE ARCHDIOCESE OF CHICAGO</BusinessNameLine1Txt>
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          <AddressLine1Txt>721 NORTH LASALLE BLVD 4TH FLOOR</AddressLine1Txt>
          <CityNm>CHICAGO</CityNm>
          <StateAbbreviationCd>IL</StateAbbreviationCd>
          <ZIPCd>60054</ZIPCd>
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        <RecipientEIN>362170821</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>7500</CashGrantAmt>
        <PurposeOfGrantTxt>TO SUPPORT WORK IN THE CHAPTER 7 BANKRUPTCY CLINICS AND IN REAFFIRMATION CLINICS HELD IN THE SANTA ANA COURTHOUSE.</PurposeOfGrantTxt>
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      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>COMMUNITY LAW PROGRAM INC</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>501 1ST AVE N UNIT 519 ST</AddressLine1Txt>
          <CityNm>PETERSBURG</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>33701</ZIPCd>
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        <RecipientEIN>592970727</RecipientEIN>
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        <PurposeOfGrantTxt>+3FOR BANKRUPTCY CLINIC ATTORNEY AND PARALEGAL SALARIES AT REDUCED RATE (IMPORTANCE OF GUARANTEED BLINGUAL ATTORNEY AND PARALEGAL EMPHASIZED).</PurposeOfGrantTxt>
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      <RecipientTable>
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          <CityNm>GREENBELT</CityNm>
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        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>TO CONTINUE WORK OF THE JUDGE NANCY C. DREHER BANKRUPTCY FELLOWSHIP. ONGOING RESPONSIBILITIES OF THE FELLOWSHIP POSITION ARE: COMMUNITY EDUCATION PRESENTATIONS; DEVELOP TRAINING MATERIALS/RESOURCES FOR VOLUNTEER ATTORNEYS; RECRUIT VOLUNTEERS; PROVIDE SUPPORT TO VOLUNTEER ATTORNEYS STAFFING THE BANKRUPCTY ADVICE CLINIC.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>CONEJO FREE CLINIC</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>80 EAST HILLCREST DR STE 102</AddressLine1Txt>
          <CityNm>THOUSAND OAKS</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>91360</ZIPCd>
        </USAddress>
        <RecipientEIN>953177953</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>8500</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>CONNECTICUT VETERANS LEGAL CENT</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>114 BOSTON POST RD</AddressLine1Txt>
          <CityNm>WEST HAVEN</CityNm>
          <StateAbbreviationCd>CT</StateAbbreviationCd>
          <ZIPCd>65160</ZIPCd>
        </USAddress>
        <RecipientEIN>270963659</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>CONSUMER BANKRUPTCY ASSISTANCE</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>718 ARCH ST</AddressLine1Txt>
          <CityNm>PHILADELPHIA</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>19106</ZIPCd>
        </USAddress>
        <RecipientEIN>232694116</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>MONTANA LEGAL SERVICES ASSOCIAT</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>616 HELENA AVENUE SUITE 100</AddressLine1Txt>
          <CityNm>HELENA</CityNm>
          <StateAbbreviationCd>MT</StateAbbreviationCd>
          <ZIPCd>59601</ZIPCd>
        </USAddress>
        <RecipientEIN>810298262</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>15000</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>DADE LEGAL AID</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>123 NW 1ST AVE</AddressLine1Txt>
          <CityNm>MIAMI</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>33128</ZIPCd>
        </USAddress>
        <RecipientEIN>135562265</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>DC BAR PRO BONO CENTER</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1101 K STREET NW STE 200</AddressLine1Txt>
          <CityNm>WASHINGTON</CityNm>
          <StateAbbreviationCd>DC</StateAbbreviationCd>
          <ZIPCd>20005</ZIPCd>
        </USAddress>
        <RecipientEIN>521574217</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>DISTRICT 10 PRO BONO PROJECT INC</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>PO BOX 8382</AddressLine1Txt>
          <CityNm>BLOOMINGTON</CityNm>
          <StateAbbreviationCd>IN</StateAbbreviationCd>
          <ZIPCd>47407</ZIPCd>
        </USAddress>
        <RecipientEIN>201113972</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>GEORGIA LEGAL SERVICES PROGRAM</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>209 7TH ST</AddressLine1Txt>
          <CityNm>AUGUSTA</CityNm>
          <StateAbbreviationCd>GA</StateAbbreviationCd>
          <ZIPCd>30901</ZIPCd>
        </USAddress>
        <RecipientEIN>581111590</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>GREATER DAYTON VOLUNTEER LAWYER</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>109 N MAIN ST</AddressLine1Txt>
          <CityNm>DAYTON</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>45402</ZIPCd>
        </USAddress>
        <RecipientEIN>311251172</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>ILLINOIS LEGAL AID ONLINE</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>120 S LA SALLE ST SUITE 900</AddressLine1Txt>
          <CityNm>CHICAGO</CityNm>
          <StateAbbreviationCd>IL</StateAbbreviationCd>
          <ZIPCd>60603</ZIPCd>
        </USAddress>
        <RecipientEIN>202917133</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>KENTUCKY LEGAL AID</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>100 FOUNTAIN AVE 317</AddressLine1Txt>
          <CityNm>PADUCAH</CityNm>
          <StateAbbreviationCd>KY</StateAbbreviationCd>
          <ZIPCd>42003</ZIPCd>
        </USAddress>
        <RecipientEIN>610916523</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>LEGAL AID SOCIETY OF CALIFORNIA</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>350 FRANK OGAWA PLAZA</AddressLine1Txt>
          <CityNm>OAKLAND</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>94612</ZIPCd>
        </USAddress>
        <RecipientEIN>314416407</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>LEGAL AID SOCIETY OF CLEVELAND</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1223 WEST SIXTH STREET</AddressLine1Txt>
          <CityNm>CLEVELAND</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>44113</ZIPCd>
        </USAddress>
        <RecipientEIN>340866026</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>6500</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>LEGAL AID SOCIETY OF EASTERN VIRGINIA INC</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>125 ST PAULS BLVD</AddressLine1Txt>
          <CityNm>NORFOLK</CityNm>
          <StateAbbreviationCd>VA</StateAbbreviationCd>
          <ZIPCd>23510</ZIPCd>
        </USAddress>
        <RecipientEIN>540848499</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>LEGAL AID SOCIETY OF GREATER CINCINNATI</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>215 E NINTH STREET SUITE 200</AddressLine1Txt>
          <CityNm>CINCINNATI</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>45202</ZIPCd>
        </USAddress>
        <RecipientEIN>310536673</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>LEGAL AID SOCIETY OF SAN DIEGO</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>110 SOUTH EUCLID AVE</AddressLine1Txt>
          <CityNm>SAN DIEGO</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92114</ZIPCd>
        </USAddress>
        <RecipientEIN>951869806</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>LEGAL ASSISTANCE OF WESTERN NEW</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>103 S BARRY ST</AddressLine1Txt>
          <CityNm>OLEAN</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>14760</ZIPCd>
        </USAddress>
        <RecipientEIN>160955954</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>LEGAL SERVICES OF EASTERN MICHI</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>436 SAGINAW ST STE 101</AddressLine1Txt>
          <CityNm>FLINT</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48502</ZIPCd>
        </USAddress>
        <RecipientEIN>381958131</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>LEGAL SERVICES LAW LINE OF VERMONT</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>274 N WINOOSKI AVENUE</AddressLine1Txt>
          <CityNm>BURLINGTON</CityNm>
          <StateAbbreviationCd>VT</StateAbbreviationCd>
          <ZIPCd>05401</ZIPCd>
        </USAddress>
        <RecipientEIN>030349316</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>LEGAL SERVICES OF NORTH DAKOTA</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>418 E BROADWAY AVE STE 25</AddressLine1Txt>
          <CityNm>BISMARK</CityNm>
          <StateAbbreviationCd>ND</StateAbbreviationCd>
          <ZIPCd>58501</ZIPCd>
        </USAddress>
        <RecipientEIN>450336235</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>MARYLAND LEGAL AID</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>500 E LEXINGTON ST</AddressLine1Txt>
          <CityNm>BALTIMORE</CityNm>
          <StateAbbreviationCd>MD</StateAbbreviationCd>
          <ZIPCd>21202</ZIPCd>
        </USAddress>
        <RecipientEIN>521266744</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>MARYLAND VOLUNTEER LAWYERS SERVICE</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>201 NORTH CHARLES ST STE 1400</AddressLine1Txt>
          <CityNm>BALTIMORE</CityNm>
          <StateAbbreviationCd>MD</StateAbbreviationCd>
          <ZIPCd>21201</ZIPCd>
        </USAddress>
        <RecipientEIN>521225979</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>MICRONESIAN LEGAL SERVICES CORP</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>G/F VSS PLAZA BLDG CHALAN PIAO</AddressLine1Txt>
          <CityNm>CAPITAL HILL</CityNm>
          <StateAbbreviationCd>MP</StateAbbreviationCd>
          <ZIPCd>96950</ZIPCd>
        </USAddress>
        <RecipientEIN>516005741</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>MID-SHORE PRO BONO INC</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>8 S W ST</AddressLine1Txt>
          <CityNm>EASTON</CityNm>
          <StateAbbreviationCd>MD</StateAbbreviationCd>
          <ZIPCd>21601</ZIPCd>
        </USAddress>
        <RecipientEIN>161779280</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>NEIGHBORHOOD LEGAL SERVICES OF LA COUNTY</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1102 EAST CHEVY CHASE DR</AddressLine1Txt>
          <CityNm>GLENDALE</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>91205</ZIPCd>
        </USAddress>
        <RecipientEIN>952408642</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>NEVADA LEGAL SERVICES</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>285 10TH ST</AddressLine1Txt>
          <CityNm>ELKO</CityNm>
          <StateAbbreviationCd>NV</StateAbbreviationCd>
          <ZIPCd>89801</ZIPCd>
        </USAddress>
        <RecipientEIN>880176914</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>9980</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>NORTHEAST NEW JERSEY LEGAL SERV</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>574 SUMMIT AVE 2ND FLOOR</AddressLine1Txt>
          <CityNm>JERSEY CITY</CityNm>
          <StateAbbreviationCd>NJ</StateAbbreviationCd>
          <ZIPCd>73060</ZIPCd>
        </USAddress>
        <RecipientEIN>221898061</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>PRO BONO RESOURCE CENTER OF MARYLAND</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>520 W FAYETTE STREET</AddressLine1Txt>
          <CityNm>BALTIMORE</CityNm>
          <StateAbbreviationCd>MD</StateAbbreviationCd>
          <ZIPCd>21201</ZIPCd>
        </USAddress>
        <RecipientEIN>521664796</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>7500</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>PUBLIC COUNSEL</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>610 SOUTH ARDMORE AVENUE</AddressLine1Txt>
          <CityNm>LOS ANGELES</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>90005</ZIPCd>
        </USAddress>
        <RecipientEIN>237105149</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>PUBLIC LAW CENTER</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>601 CIVIC CENTER DRIVE WEST</AddressLine1Txt>
          <CityNm>SANTA ANA</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92701</ZIPCd>
        </USAddress>
        <RecipientEIN>953709253</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>PUBLIC SERVICE LAW CORPORATION</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>4129 MAIN STREET STE 101</AddressLine1Txt>
          <CityNm>RIVERSIDE</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92501</ZIPCd>
        </USAddress>
        <RecipientEIN>953739865</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>RUTGERS UNIVERSITY SCHOOL OF LAW - NEWARK</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>123 WASHINGTON STREET</AddressLine1Txt>
          <CityNm>NEWARK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>07102</ZIPCd>
        </USAddress>
        <RecipientEIN>226001086</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>SJ QUINNEY COLLEGE OF LAW UNIVERSITY OF UTAH</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>332 SOUTH 1400 EAST</AddressLine1Txt>
          <CityNm>SALT LAKE CITY</CityNm>
          <StateAbbreviationCd>UT</StateAbbreviationCd>
          <ZIPCd>84112</ZIPCd>
        </USAddress>
        <RecipientEIN>876000525</RecipientEIN>
        <IRCSectionDesc>GOVT</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>THE PRO BONO PROJECT</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>615 BARONNE STREET SUITE 203</AddressLine1Txt>
          <CityNm>NEW ORLEANS</CityNm>
          <StateAbbreviationCd>LA</StateAbbreviationCd>
          <ZIPCd>70113</ZIPCd>
        </USAddress>
        <RecipientEIN>721194167</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>VOLUNTEER LAWYER PROJECT OF BOSTON BAR ASSOCIATION</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>99 CHAUNCEY STREET SUITE 400</AddressLine1Txt>
          <CityNm>BOSTON</CityNm>
          <StateAbbreviationCd>MA</StateAbbreviationCd>
          <ZIPCd>02111</ZIPCd>
        </USAddress>
        <RecipientEIN>222486215</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>VOLUNTEER LAWYERS FOR JUSTICE INC</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>100 MULBERRY STREET FOUR GATEWAY</AddressLine1Txt>
          <AddressLine2Txt>CENTER 6TH FLOOR</AddressLine2Txt>
          <CityNm>NEWARK</CityNm>
          <StateAbbreviationCd>NJ</StateAbbreviationCd>
          <ZIPCd>07102</ZIPCd>
        </USAddress>
        <RecipientEIN>300528128</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>7500</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>VOLUNTEER LAWYERS NETWORK</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>600 NICOLLET MALL STE 390A</AddressLine1Txt>
          <CityNm>MINNEAPOLIS</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>55402</ZIPCd>
        </USAddress>
        <RecipientEIN>410988459</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>WESTERN NEW YORK LAW CENTER</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>37 FRANKLIN ST 2ND FLOOR</AddressLine1Txt>
          <CityNm>BUFFALO</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>14202</ZIPCd>
        </USAddress>
        <RecipientEIN>161497552</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>TO PROVIDE PROJECT SUPPORT FOR BANKRUPTCY TRAININGS FOR ATTORNEYS.</PurposeOfGrantTxt>
      </RecipientTable>
      <Total501c3OrgCnt>47</Total501c3OrgCnt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>GRANTEES ARE REQUIRED TO SUBMIT A REPORT. A PRO BONO COMMITTEE SCREENS APPLICATIONS, MAKES GRANTS, AND MONITORS REPORTS FROM GRANTEES.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION CONTRACTS WITH ARMSTRONG &amp; ASSOCIATES INTERNATIONAL, INC. TO PROVIDE MANAGEMENT, WEBSITE, CLERICAL AND FINANCE SUPPORT OF THE ORGANIZATION, INCLUDING THE SERVICES OF THE EXECUTIVE DIRECTOR. THE BOARD OF DIRECTORS OVERSEES ARMSTRONG &amp; ASSOCIATES INTERNATIONAL INC.'S PERFORMANCE UNDER THE CONTRACT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE 990 IS FIRST REVIEWED BY THE TREASURER. ONCE IT HAS BEEN REVIEWED, IT IS DISTRIBUTED TO THE FULL BOARD BEFORE BEING FILED WITH THE IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>DIRECTORS AND OFFICERS ARE REQUIRED TO FILL OUT A CONFLICT OF INTEREST FORM ON AN ANNUAL BASIS. THE ORGANIZATION'S EXECUTIVE DIRECTOR FOLLOWS UP FOR COMPLIANCE AND COMPLETION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FOUNDATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART VII, LINE 2C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS NOT CHANGED ITS AUDIT OVERSIGHT PROCESS OR SELECTION PROCESS OF AN INDEPENDENT ACCOUNTANT DURING THE TAX YEAR.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043400001">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>AMERICAN COLLEGE OF BANKRUPTCY</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>PO BOX 249</AddressLine1Txt>
          <CityNm>STANARDSVILLE</CityNm>
          <StateAbbreviationCd>VA</StateAbbreviationCd>
          <ZIPCd>22973</ZIPCd>
        </USAddress>
        <EIN>521759771</EIN>
        <PrimaryActivitiesTxt>TO PROMOTE EXCELLENCE IN THE FIELD OF BANKRUPTCY.</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>VA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(6)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>N/A</PublicCharityStatusTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>0</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>0</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>1</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>0</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>0</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>0</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>0</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>0</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>0</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>0</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>0</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>0</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>0</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>0</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>0</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>0</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>0</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
    </IRS990ScheduleR>
  </ReturnData>
</Return>