STATEMENT FOR PART VII-A, LINE 5 AND ITEMS E AND G: PURSUANT TO IRC 507(B)(1)(A), UNITED CHILDRENS EDUCATION FUND DISTRIBUTED ALL OF ITS NET ASSETS TO BET YAAKOV OHR SARAH (EIN: 11-3359430), AN ORGANIZATION DESCRIBED IN IRC 509(A)(1) AND IRC 170(B)(1)(A)(II), WHICH HAS BEEN IN EXISTENCE AND SO DESCRIBED FOR A CONTINUOUS PERIOD OF AT LEAST 60 CALENDAR MONTHS PRIOR TO THE ISSUANCE OF THE GRANT. BET YAAKOV OHR SARAH FALLS UNDER THE GROUP EXEMPTION OF HAYIM SHAAL CONGREGATION, INC. (EIN: 11-2877000). THE GRANT AGREEMENT, DATED MARCH 12, 2020, FROM UNITED CHILDRENS EDUCATION FUND TO BET YAAKOV OHR SARAH FOR $5,000 TO BE USED FOR STUDENT FINANCIAL AID IS ATTACHED. FOLLOWING THE ISSUANCE OF THE GRANT TO BET YAAKOV OHR SARAH, UNITED CHILDRENS EDUCATION FUND HAS NO ASSETS OR LIABILITIES, AND THE BOARD OF DIRECTORS OF UNITED CHILDRENS EDUCATION FUND HAS APPROVED A PLAN OF DISSOLUTION, SUBJECT TO THE APPROVAL OF THE NEW YORK ATTORNEY GENERAL TO DISSOLVE. ATTACHED IS THE UNITED CHILDRENS EDUCATION FUND BOARD CONSENT APPROVING THE PLAN OF DISSOLUTION, THE PLAN OF DISSOLUTION AND THE DRAFT CERTIFICATE OF DISSOLUTION, PENDING NEW YORK ATTORNEY GENERAL APPROVAL.