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FUNDAMENTAL CONCEPTSIn computing the support fraction, review must be made of the organization’ssupport that is normally received. This means that the organization mustmeet the one-third support test for a period encompassing the four tax yearsimmediately preceding the year involved, on an aggregate basis. When this isdone, the organization will be considered as meeting the one-third support testfor its current tax year and for the tax year immediately succeeding its currenttax year. 394FACTS AND CIRCUMSTANCES TESTNotwithstanding the foregoing general rules, an organization may qualify as adonative-type publicly supported organization, even if it cannot satisfy the onethirdrequirement, by meeting a facts and circumstances test, as long as theamount normally received from public and/or governmental sources is substantial.395 To meet this test, the organization must demonstrate the existence of threeelements: (1) the total amount of public and/or governmental support normallyreceived by the organization is at least 10 percent of its total support normallyreceived; (2) the organization has a continuous and bona fide program for solicitationof funds from the general public, governmental units, or public charitableorganizations; and (3) it satisfies all other pertinent facts and circumstances,including the percentage of its support from public and/or governmentalsources, the “public” nature of the organization’s governing board, the extent towhich its facilities or programs are publicly available, its membership duesrates, and whether its activities are likely to appeal to persons having somebroad common interest or purpose. 396Concerning the governing board factor, the organization’s non-private foundationstatus will be enhanced when it has a governing body that represents theinterests of the public, rather than the personal or private interests of a limitednumber of donors. As noted, one of the important elements of this facts and circumstancestest is the availability of public facilities or services. Examples ofentities meeting this requirement are a museum that holds its building open tothe public, a symphony orchestra that gives public performances, a conservationorganization that provides educational services to the public through the distributionof educational materials, and a home for the elderly that provides domiciliaryor nursing services for members of the general public. 397COMMUNITY FOUNDATIONSA community foundation (or community trust) may qualify as a donative-typepublic charitable organization if it attracts, receives, and depends on financialsupport from the general public on a regular, recurring basis. Community foundationsare designed primarily to attract large contributions of a capital orendowment nature from a small number of donors. They are generally identifiedwith a particular community or area and are controlled by a representative394 Reg. § 1.170A-9(e)(4)(i).395 Reg. § 1.170A-9(e)(3).396 Id.397 Id. 110