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https://grantspace.org/resources/knowledge-base/public-support-test/
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.
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 · 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 · An organization that meets the public support test for a tax year is treated as a publicly supported charity for that year and the succeeding year, regardless of its actual support for the succeeding year. 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.
http://www.publiccounsel.org/tools/publications/files/0244.pdf
For example, if an organization’s total support in the relevant time period was $100,000, only the first $2,000 of a donor’s gift would count toward “public support.” The two percent limitation requires organizations to have support from a broad array of sources.
https://www.guidelinesandprinciples.org/wiki/index.php?title=Public_Support_Test
SEE ALSO: Organizational Test From Grantspace.org: . The IRS uses the public support test to check if a nonprofit receives substantial support from the general public, as outlined by Section 509(a) of the Internal Revenue Code. This test determines if a nonprofit is a private foundation or a public charity.
http://www.sharinglaw.net/npo/PublicSupportTest.htm
A 509(a)(2) organization has a 1/3 public support test similar to the one discussed above, but with some major differences. It DOES include in its numerator not only gifts and grants, but receipts from exempt activities (e.g. theater tickets for a theater) -- let's call those "fees.".
http://www.brainerd.org/downloads/Public_Support_Test_Memo.pdf
public charity on the basis of a public support test, and must take care that it continues to meet the test. If the letter instead refers to Section 509(a)(3), Section 170(b)(1)(A)(ii) or 170(b)(1)(A)(iii), the organization has another basis for public charity classification and need not worry about the public support test…
http://www.nonprofitlawblog.com/public-support-tests-part-i-509a1/
Apr 01, 2015 · The two public support tests referenced by IRC Sections 509(a)(1) and 170(b)(1)(A)(vi) are commonly referred to as the One-Third Support Test and the Facts and Circumstances Test. Both tests include a mathematical computation of an organization’s public support ratio (i.e.,...
https://www.thetaxadviser.com/newsletters/2016/sep/public-support-for-not-for-profits.html
As an example, if an organization's total five-year support is $10 million, of any contributions from each person that exceed 2% of $10 million or $200,000 in total for the five-year period, only $200,000 is included in public support.
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