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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).
https://www.irs.gov/charities-non-profits/charitable-organizations/advance-ruling-process-elimination-public-support-test
Jan 09, 2020 · For example, if an organization meets the public support test for the 2014 tax year, it is classified as a public charity for the 2014 and 2015 tax years. If, however, the organization does not meet the public support test for 2016 (as well as 2015), it will be reclassified as a private foundation starting at the beginning of the 2016 tax year.
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.
http://www.nonprofitlawblog.com/public-support-tests-part-i-509a1/
Apr 01, 2015 · If an organization is unable to satisfy both the One-Third Support Test and the Facts and Circumstances Test, there are alternative ways for an organization to become a public charity, including passing a public support test under IRC Section 509(a)(2) and meeting the requirements of a supporting organization under IRC Section 509(a)(3).
https://www.501c3.org/understanding-the-501c3-public-support-test/
Nov 05, 2018 · Over the course of our 20+ years of business, we have found the public support test to be among the least understood topics by nonprofits, especially smaller organizations. But, it is absolutely critical to understand how it works, lest your nonprofit lose its public charity status.
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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