Exempt Organizations Annual Reporting Requirements - Form 990, Schedules A and B: Use of Prior Years in Calculating Public Support for Later Years
If an organization is considered as publicly supported for its first five years regardless of its actual support during that period, is its support during that period used in determining whether it is publicly supported in its sixth and subsequent years?
Yes. The organization’s actual support in its first five years is used in calculating its public support in years after the first five. For instance, if it does not actually meet the public support test for years 1-5, then it must meet the public support test for years 2-6 to qualify as publicly supported in year 6.