In a prior blog post I discussed the One-Third Support Test and the Facts and Circumstances Test criteria for public charities in determining whether an Organization is publicly supported. This blog post discusses a key component of the public support test: the definition of “support.” Click here for a visual chart summarizing this blog post. What is Support? Support. The following includes, but is not limited to the definition of “support.” Under some circumstances, the following may not always be considered “Qualifying Support” (defined below under Section B): Gifts, grants, contributions or membership fees (if membership fees are paid to provide support for the Organization and not to buy admissions, merchandise, services or the use of facilities); Net income from unrelated business activities (whether or not carried on regularly as a trade or business); Gross investment income; Tax revenues levied for the benefit of the Organization and either paid to or spent on behalf of the Organization; The value of services or facilities furnished by a governmental unit to the Organization without charge (except services or facilities generally furnished to…Read More
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Rudman • Winchell's Practice Groups
Individual • Family
Rudman Winchell attorneys provide expert guidance and on matters involving all aspects of Maine individual and family law including Divorce, Probate, Elder Law, Wills and Estate Planning.
Business • Corporate
Rudman Winchell business attorneys regularly represent clients in all aspects of business and corporate law.
Litigation • Trials
Rudman Winchell’s trial lawyers have extensive experience in both federal and state courts in a vast array of civil matters as well as criminal defense.
Municipal • Government Law
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Insurance • Workers Compensation
Rudman Winchell’s insurance law attorneys offer specialized representation to insurance companies and their insureds.
Real Estate • Property
Rudman Winchell has a broad Maine based real estate practice. Our real estate attorneys provide representation of banks and other lending institutions
Employment • Labor Law
Rudman Winchell’s experienced Employment and Labor attorneys advise clients on preventive strategies and positive solutions in Maine labor and workplace law.
Timberlands • Natural Resources
Rudman Winchell is located in the heart of Maine's industrial timberlands, and is a trusted partner of the timber industry and other natural resource based enterprises.
Healthcare • Hospitals
Rudman Winchell provides a comprehensive array of legal services to clients in the health care industry, throughout the state of Maine.
FROM THE ATTORNEY'S BLOG
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