Public support test
In this archived session of the Not-for-Profit Section's monthly webcast series, Dave Moja with Moja and Company; and Brian Yacker, Lead Partner, West Nonprofit Tax, with Baker Tilly, will
Focus on the Part II and III public support ratios
Discuss real-world scenarios
Offer tips and tricks for maintaining public charity status
Key Topics
Key definitions (public support / total support / substantial contributor / excess payor)
Section 509(a)(1) public support test
Section 509(a)(2) public support test
Alternatives