Category Archives: Public Charity

Nonprofit Law Jargon Buster – Public Support Test

As discussed in last week’s Nonprofit Law Jargon Buster, there are some organizations that are, by their very nature, considered “public.” These include churches, schools, and hospitals. Other types of charitable organizations must pass one of two mathematical tests calculated on a four year rolling average to qualify is public. Continue Reading

Nonprofit Law Jargon Buster: Private Foundation v. Public Charity

Generally, ever since 1968, Section 501(c)(3) organizations have been divided into two categories for tax purposes: public charities and private foundations. Public Charities.Public charities generally depend on outside funding. Some organizations, including churches, schools, and hospitals, are, by their very nature, considered “publicly supported.” Other organizations must pass one of two mathematical public support tests…Continue Reading