What are the tests I need to complete under section 509(a)(2)?

If you check the box on line 10 in Part I, you must complete Part III of Schedule A (Form 990). You should insert the appropriate dollar amounts in the relevant lines and should not leave Part III blank or report only zeros if the organization had any support during the period.

The Section 509(a)(2) Support Tests: To qualify as a publicly supported organization under section 509(a)(2), your organization must meet two support tests normally:

Public Support Test: More than 33 1/3% of your support must come from gifts, grants, contributions, membership fees, and gross receipts from admissions, sales of merchandise, performance of services, or furnishing of facilities in an activity that isn't an unrelated trade or business under section 513.

Investment Income Test: No more than 33 1/3% of your support normally must come from gross investment income and net unrelated business income (less section 511 tax) from businesses acquired by the organization after June 30, 1975.

Computation Period: These public support tests are measured using a 5-year computation period that includes the current tax year and the four prior tax years (including short years). If the organization was not a section 501(c)(3) organization for the entire 5-year period, it should report amounts only for the years it was a section 501(c)(3) organization