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      <FactsAndCircumstancesTestTxt>GRAY PANTHERS NYC WAS ESTABLISHED TO COMBAT AGEISM AND ACHIEVE SOCIAL JUSTICE THROUGH INTERGENERATIONAL COLLABORATION AND ACTIVISM. GRAY PANTHERS NYC QUALIFIES AS A PUBLICLY SUPPORTED CHARITY DESCRIBED IN INTERNAL REVENUE CODE SECTIONS 509(A)(1) AND 170(B)(1)(A)(VI) BECUASE IT MEETS THE 10% FACTS AND CIRCUMSTANCES TEST SET FORTH IN TREASURY REGULATION SECTION 1017A-9(F)(3) FOR THE 2023 TAX YEAR.THE PERCENTAGE OF PUBLIC SUPPORT NORMALLY RECEIVED BY GRAY PANTHERS NYC FROM CONTRIBUTIONS MADE DIRECTLY OR INDIRECTLY BY THE GENERAL PUBLIC, INCLUDING CONTRIBUTIONS MADE BY OTHER PUBLICLY SUPPORTED ORGANIZATIONS, EQUALS AT LEAST 10% OF THE TOTAL SUPPORT RECIEVED BY GRAY PANTHERS NYC. FOR THE 2023 TAX YEAR, GRAY PANTHERS HAS A PUBLIC SUPPORT PERCENTAGE OF 23.86%.IN ADDITION, THE ORGANIZATION HAS A SOLICITATION PLAN FOR ATTRACTING PUBLIC SUPPORT, AND HAS A BROAD, REPRESENTATIVE GOVERNING BODY. THEREFORE, THE NEW YORK GRAY PANTHERS PROJECT FUND, INC. QUALIFIES AS A PUBLICLY SUPPORTED CHARITY DESCRIBED IN INTERNAL REVENUE CODE SECTIONS 509(A)(1) AND 170(B)(1)(A)(VI) BECUASE IT MEETS THE 10% FACTS AND CIRCUMSTANCES TEST SET FORTH IN TREASURY REGULATION SECTION 1017A-9(F)(3) FOR THE 2023 TAX YEAR.</FactsAndCircumstancesTestTxt>
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