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      <FactsAndCircumstancesTestTxt>FRIENDS OF THE BOSTON POLICE, INC. QUALIFIES AS A PUBLICLY SUPPORTED ORGANIZATION UNDER IRC 170(B)(1 )(A)(VI) BECAUSE IT SATISFIES THE FACTS AND CIRCUMSTANCES TEST SET FORTH IN TREAS. REG. 1.170A-9(F)(3). FIRST, THE ORGANIZATION SATISFIES THE THRESHOLD CRITERIA IN THE REGULATIONS; IT NORMALLY RECEIVES AT LEAST 10% OF ITS SUPPORT FROM THE GENERAL PUBLIC, AND IT CARRIES ON A CONTINUOUS AND BONA FIDE PROGRAM FOR SOLICITATION OF FUNDS FROM THE GENERAL PUBLIC. IN ADDITION, THE ORGANIZATION MEETS THE FOLLOWING FACTORS ENUMERATED IN THE REGULATION AS BEING INDICATIVE OF PUBLIC SUPPORT:PERCENTAGE OF FINANCIAL SUPPORT (TREAS. REG. 1.170A-9(F)(3)(111)(A)) - DURING THE FIVE-YEAR PERIOD ENDING ON DECEMBER 31, 2023, THE PORTION OF THE ORGANIZATION'S SUPPORT THAT QUALIFIES AS ELIGIBLE PUBLIC SUPPORT IS 11.81% (SEE SCHEDULE A), WHICH EXCEEDS THE 10% THRESHOLD. SOURCES OF SUPPORT (TREAS. REG. 1.170A-9(F)(3)(111)(B)) - THE ORGANIZATION RECEIVES ITS PUBLIC SUPPORT FROM OTHER ENTITIES; IT DOES NOT DEPEND ON A SINGLE ORGANIZATION FOR CONTRIBUTIONS. THE ORGANIZATION IS INDEPENDENT OF ITS CORPORATE CONTRIBUTORS.REPRESENTATIVE GOVERNING BODY (TREAS. REG. 1.170A-9(F)(3)(111)(C)) - THE ORGANIZATION IS GUIDED BY A VOLUNTEER BOARD OF COMMUNITY MEMBERS. THESE INDIVIDUALS REPRESENT INTERESTS OF THE GENERAL PUBLIC THAT THE ORGANIZATION SERVES AND THEY ENSURE THAT THE ORGANIZATION OPERATES FOR THE INTERESTS OF THE GENERAL PUBLIC AS OPPOSED TO THE PERSONAL OR PRIVATE INTERESTS OF ANY PARTICULAR DONOR.AVAILABILITY OF PUBLIC SERVICES, PUBLIC PARTICIPATION IN PROGRAMS OR POLICIES (TREAS. REG. 1.170A-9(F)(3)(111)(D)) - OVER THE PAST FIVE TAX YEARS, THE ORGANIZATION WORKED TO SUPPORT THE NEEDS OF THE BOSTON POLICE DEPARTMENT OF BOSTON, MA.</FactsAndCircumstancesTestTxt>
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        <ExplanationTxt>THE TREASURER REVIEWS THE RETURN PRIOR TO SIGNING THE RETURN.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>AVAILABLE UPON REQUEST.</ExplanationTxt>
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