Tipping and the IRS Public Support Test (Rasmuson Foundation)

This statement from the Rasmuson Foundation describes ‘tipping’ and the IRS Public Support Test. ‘Tipping’ occurs when a donor makes so large a grant to a publicly supported charity that the grantee fails the IRS public support test, is ‘tipped’ out of public charity status and is reclassified by the IRS as a private foundation.

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