Читать книгу Achieving Excellence in Fundraising - Группа авторов - Страница 71

The IRC allows for two types of public charities. One type must pass the “public support test,” which requires that one‐third of the total support of the organization be derived from a broad number of donors. Community foundations are an example of this type of public benefit charity. The second type qualifies as a public benefit charity without the public support test and includes churches, schools, hospitals, medical research organizations, state university foundations, and governmental units (see IRC Section 509(a)(1)).