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https://www.irs.gov/charities-non-profits/charitable-organizations/advance-ruling-process-elimination-public-support-test
Jan 09, 2020 · The IRS will monitor organizations’ public charity status after the first five years based on the public support information reported annually on Schedule A, which is attached to Form 990, Return of Organization Exempt From Income Tax.After an organization’s initial five years, its public support test is based on a five-year computation period that consists of the current year and the four ...
https://www.irs.gov/charities-non-profits/exempt-organizations-annual-reporting-requirements-form-990-schedules-a-and-b-public-charity-support-test
Jan 08, 2020 · What is the public support test for a public charity? There are two public support tests for public charities: One for organizations described in sections 509(a)(1) and 170(b)(1)(A)(vi) of the Internal Revenue Code, and one for organizations described in section 509(a)(2). Both tests measure public support over a five-year period.
https://www.501c3.org/understanding-the-501c3-public-support-test/
Nov 05, 2018 · Even if your nonprofit fails the public support test, it may still be possible to retain public charity status, so long as your public support is at least 10%. When that happens, charities must fall back on what’s called the facts and circumstances test .
https://www.kwccpa.com/passing-the-public-support-test-why-33-3-matters-to-your-non-profit/
If the test is failed two years in a row, the organization automatically reverts to private foundation status, which has more restrictive regulations than a public charity. Fortunately, the IRS offers a second chance for organizations with over 10 percent public support but not more than 33.3 percent, called the “facts and circumstances test.”
https://grantspace.org/resources/knowledge-base/public-support-test/
Explains "tipping" (by which a public charity may lose their exempt status due to an overly-large grant) and the test. Staff Pick Public Charity: Public Support Tests Part I: 509(a)(1) - Nonprofit Law Blog. An explanation with examples of the two public supports tests, known as the One-Third Support Test and the Facts and Circumstances Test.
https://charitylawyerblog.com/2009/10/28/nonprofit-law-jargon-buster-public-support-test/
Oct 28, 2009 · What does it mean when your lawyer or accountant says your organization has failed its “public support test”? For ease of reference, I refer to the two alternative tests as the “donative charity test” and the “gross receipts charity test.” Donative Charity Test. To satisfy this test, the charity must normally receive at least 1/3 of its total income from government grants, grants from other public charities…
http://www.brainerd.org/downloads/Public_Support_Test_Memo.pdf
to meet a "public support test" under the tax law, and a large foundation grant may cause a recipient to fail the test. This effect is sometimes known as "tipping.”
https://www.thetaxadviser.com/newsletters/2016/sep/public-support-for-not-for-profits.html
Public Support for Not-For-Profits: Practical Considerations and Protecting Public Charity Status Calculating the percentages to qualify as a publicly supported charity is complicated, but it is important to avoid being classified as a private foundation.
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