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        <CurrentTaxYearMinus1YearAmt>178237</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>9518</CurrentTaxYearAmt>
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      <FactsAndCircumstancesTestTxt>Current Year Facts and Circumstances: While The Jerry Garcia Foundation's ("the Foundation") public support percentage of is below the threshold of 33.3%, it's 2023 percentage is above the 10% public support percentage necessary to qualify under the "facts and circumstances" test under Regs Sec. 1.170A-9(e)(3). Other factors which qualify the Foundation as publicly supported under the "fact and circumstances" test include the following:1. Percentage of financial support factor:For the past several years the Foundation has been the recipient of multiple pieces of Jerry Garcia's art work which has skewed the Foundation's public support percentage. Additionally with the advent of COVID-19, the Foundation fundraising from the general public had been significantly curtailed.2. Sources of support factor:For the past couple of years the Foundation's fundraising activities were hampered by the shelter-in-place mandates necessitated by COVID-19. 3. Representative governing body factor:The Foundation is governed by a diverse Board of Directors who have been involved in the artistic community. 4. Availability of public facilities and services factor:Although the Foundation's activities have been significantly curtailed, the Foundation continues to support music endeavors.</FactsAndCircumstancesTestTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 2</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>The draft Form 990 is provided to all members of the Board of Directors for review prior to submission.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Available upon request.</ExplanationTxt>
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