Читать книгу Achieving Excellence in Fundraising - Группа авторов - Страница 72

Supporting organizations are not required to satisfy the public support test. Supporting organizations are created to support the charitable mission of another public benefit charity. From a fundraising perspective, supporting organizations can be helpful in several special circumstances such as accepting specific assets that may carry potential liability (e.g., real estate), accepting large gifts to avoid violation of the public support test by the supported organization, or as an “incubator” for a charitable program that may ultimately evolve into a public benefit charity.