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What are the tests I need to complete under sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)?

The tests you complete in Part II are the public support tests used to determine if an organization qualifies as publicly supported under section 170(b)(1)(A)(vi). There are two ways to meet these tests:

The 33 1/3% Public Support Test: 33 1/3% or more of your total support must come from governmental units, contributions from the general public, and contributions or grants from other public charities.

The 10%-Facts-and-Circumstances Test: 10% or more of your total support must come from governmental units, contributions from the general public, and contributions or grants from other public charities, and the facts and circumstances indicate it is a publicly supported organization. If you qualify under this test (by checking line 17a or 17b in Part II), you must explain in Part VI of Schedule A how you meet this test, including your program for soliciting funds, whether your governing body represents broad public interests, whether you provide services directly to the public, and details about membership if applicable.

Computation Period: The public support tests in Part II are measured using a 5-year computation period that includes the current and prior tax year.

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