Kidney Donor Athletes Inc.

“Kidney donor athletes has its form 990 prepared by an outside accounting firm and has established the following review process to ensure that the information reported is complete and accurate. Kda shall submit the form 990 to its board of directors prior to the filing of the form 990. Without regard to whether approval of the form 990 or a review of the 990 is required under federal law, the corporation's form 990 shall be submitted to each member of the board of director's via hard copy or email at least 10 days before the form 990 is filed with the irs.”

“In connection with any actual or possible conflict of interest, a director, officer, committee member, employee or independent contractor must immediately disclose in writing the existence and nature of her/his financial interest to the board of kda and/or members of any kda committee considering the proposed transaction or arrangement. After disclosure of a possible covered arrangement, the related party must leave the board or committee meeting in which the transaction is discussed. Related parties are not allowed to participate actively or aggressively as advocates on behalf of the covered transaction either formally at board or committee meetings or informally through private contact, communication, and discussion. The remaining board or committee members shall decide if a conflict of interest exists. The following procedure shall be taken to address a conflict: 1. The president of kda board shall, if appropriate, appoint a disinterested person or committee of disinterested directors to investigate alternatives to the covered arrangement. 2. The board or committee shall exercise due diligence by using comparable market data among other objective tests, if available, to determine whether kda can obtain a more advantageous arrangement with reasonable efforts from a person or entity that would not give rise to a conflict of interest. 3. If a more advantageous transaction or arrangement is not reasonably attainable under circumstances that would not give rise to a conflict of interest, the board or committee shall determine by a majority vote of the disinterested directors whether the covered arrangement is in kda's best interest and for its own benefit and whether the transaction is fair and reasonable to kda and shall make its decision as to whether to enter into the covered arrangement. 4. The board or committee must determine whether the covered arrangement is material to the financial, reputational or other interests of kda. If a committee is the body which determines that the covered arrangement is kidney donor athletes, inc. 83-2106951 material, then it must promptly notify the board of this determination and may condition its approval, if any, of the covered arrangement upon the further review, input or approval of the board. Prior to the initial election, appointment or hiring of any director, officer, employee or independent contractor and annually thereafter, such individual must complete, sign and submit to kda a written disclosure statement which affirms that such person: (i). Has received a copy of the policy; and (ii) has read and understands the policy; (iii) has agreed to comply with the policy; and (iv) identified to the best of her/his knowledge any entity or trust of which such individual is an officer, director, trustee, member, owner or employee and with which kda has a relationship any transaction in which kda is a participant and the individual or a related party might have a conflict of interest; or any other interests which could give rise to a conflict of interest.”

“The organization makes its form 990 available for public inspection as required under section 6104 of the internal revenue code. The return is also posted on guidestar.org and other similar types of websites. In addition, the form 1023, financial statements, conflict of interest policy, articles of incorporation and by-laws are also available upon written request.”