How to calculate the public support test
By: by Kelly Shipp Simone
Contributors: Council on Foundations
Edition: Fourth edition.
Publisher: Council on Foundations
Published: 2012
Place of publication: Arlington, Va
Language: eng
Number of pages: 46
ISBN-13: 9781932677706
Subjects: Charitable uses, trusts, and foundations; Handbooks, manuals; Charities; Endowments
Table of contents: title: The public support test: a general explanation; title: Total support: the denominator; title: Public support: the numerator; title: Income excluded from both parts of the public support fraction; title: Normally: defining the period of time; title: Substantial: how much public support is enough?; title: Incorporating fundraising events in the public support fraction; title: Consequences of failing the public support test; title: Appendix A. Summary of the Public Support Test; title: B. Tipping; title: What is "Tipping?"; title: IRS Guidance: Rev. Proc. 89-23; title: C. Unusual Grants; title: IRS Guidance: Rev. Proc. 81-7; title: D. Calculating the Public Support Test Using Form 990, Schedule A, Explanation; title: Form 990, Schedule A.