The major topics that will be covered in this course include:
- Intro to the two public support tests (PSTs), including noting the various misconceptions about their application
- Review of each test, focusing on the relative ease of PST #1 (that calculated on Schedule A, Part II) which employs a sole bifurcated test (i.e., automatic versus 'facts and circumstance') versus that of PST #2 (calculated on Schedule A, Part III) with its lengthy documentation, restrictive parameters, and dual tests both of which must be passed
- Practical tips (and materials on same) translating revenue presented the Form Core Form 990 at Part VIII to the line inputs for both PSTs at Schedule A's Parts II and III
- Discussion of how to assist organizations who are in danger of flunking one or both PSTs
- Analyzing anomalies: explanation of both what comprises an unusual grant and when a filer's PST 1 "facts and circumstances test" argument ages out