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      <FactsAndCircumstancesTestTxt>THE LIVER INSTITUTE AND FOUNDATION FOR EDUCATION AND RESEARCH ("LIFER") IS A 501(C)(3) PUBLICLY-SUPPORTED CHARITY, INCORPORATED IN 2002 IN NEW JERSEY. ITS MISSION IS TO PROVIDE HIGH-LEVEL EDUCATION TO CLINICAL CARE PROVIDERS IN HEPATOLOGY (MEDICINE CONCERNING THE LIVER, GALL BLADDER, AND PANCREAS), TO EDUCATE PATIENTS AND MEMBERS OF THEIR SUPPORT NETWORKS ABOUT SPECIFIC LIVER DISEASES, AND TO PROMOTE RESEARCH LEADING TO ENHANCED UNDERSTANDING OF LIVER DISEASE WITH THE EXPECTATION OF IMPROVING PATIENT CARE. LIFER PURSUES ITS MISSION BY SUPPORTING CHARITABLE AND EDUCATIONAL PROGRAMS. RECENT ACTIVITIES INCLUDE PROVIDING KEY OPINION LEADER (KOL) GUIDANCE AND EDUCATION FOR ELIMINATING HEPATITIS C VIRUS (HCV) IN THE COUNTRY OF GEORGIA (WHERE ONE OF THE HIGHEST INCIDENCE RATES IN THE WORLD CURRENTLY EXISTS), PROVIDING GUIDANCE FOR THE MANAGEMENT OF HCV IN THE US AND LATIN AMERICA VIA 30+ MEETINGS/CONFERENCES IN DIFFERENT LOCATIONS OVER THE LAST SIX YEARS, AND HOSTING MEETINGS OVER THE LAST THREE YEARS IN BOSTON AND WASHINGTON D.C. TO EDUCATE ACADEMIC AND INVESTOR COMMUNITIES ON THE DEVELOPMENTS IN HEPATITIS B &amp; C VIRUSES. PUBLIC SUPPORT LEVELS - LIFER'S PUBLIC SUPPORT PERCENTAGE WAS 16.83% IN 2019 AND 2020, 12.59% IN 2021, AND 12.07% IN 2022. AS REQUIRED BY FORM 990, SCHEDULE A, PART II, SECTION C (COMPUTATION OF PUBLIC SUPPORT PERCENTAGE), LINE 17A (10%-FACTS-AND-CIRCUMSTANCES-TEST), LIFER IS SUBMITTING THIS STATEMENT IN SUPPORT OF CONTINUING TO RECOGNIZE THE CHARITY'S PUBLICLY-SUPPORTED STATUS REGULATORY STANDARD. THE STANDARD FOR A PUBLICLY-SUPPORTED FACTS AND CIRCUMSTANCES DECISION IS SET OUT IN (26 CFR) TREAS REGS 1.170A-9 (F)(3). BROADLY SPEAKING, THERE ARE TWO MANDATORY ELEMENTS AND FOUR DISCRETIONARY "FACTORS" TAKEN INTO CONSIDERATION. THIS STATEMENT FOLLOWS THAT ORDER APPLICATION OF THE STANDARD TO LIFER. MANDATORY STANDARD #1 - "TEN-PERCENT SUPPORT LIMITATION" - LIFER'S PUBLIC SUPPORT PERCENTAGE OF 12.07% IN 2022 EXCEEDS THE 10% MINIMUM REQUIRED BY THE REGULATIONS. MANDATORY STANDARD #2 - "ATTRACTION OF PUBLIC SUPPORT" - LIFER HAS AN ON-GOING PROGRAM OF SOLICITATION OF PUBLIC SUPPORT FROM A BROAD SPECTRUM OF CORPORATE GIVING PROGRAMS, BOTH DIRECT GIVING AND THROUGH CORPORATIONS' PRIVATE FOUNDATIONS. CORPORATE DONORS MAKING "DIRECT GIFTS", HAVE INCLUDED J&amp;J JANSSEN GLOBAL SERVICES, EIGER BIOPHARMACEUTICALS, ARBUTUS BIOPHARMA, JOHNSON &amp; JOHNSON, SPRING BANK PHARMACEUTICALS, ALNYLAM PHARMACEUTICALS, NOVARTIS PHARMACEUTICALS, VERTEX PHARMACEUTICALS, ARROWHEAD PHARMACEUTICALS, CONTRAVIR PHARMACEUTICALS, AND ABBVIE COMPANY-SPONSORED PRIVATE FOUNDATIONS, INCLUDING GILEAD FOUNDATION. THE SOLICITATION OF PUBLIC SUPPORT IS A TOP PRIORITY OF THE VOLUNTEER BOARD OF DIRECTORS IN A CONTINUOUS AND ON-GOING FASHION. ADDITIONAL STANDARD (A) - "PERCENTAGE OF FINANCIAL SUPPORT" - LIFER'S PUBLIC SUPPORT PERCENTAGE, AT 16.83% IN 2019 AND 2020, 12.59% IN 2021, AND 12.07% IN 2022 HAVE BEEN ABOVE THE 10% MINIMUM THRESHOLD, SUGGESTING A STRONG BASIS FOR THE ORGANIZATION BEING "PUBLICLY SUPPORTED".ADDITIONAL STANDARD (B) - "SOURCES OF SUPPORT" - LIFER'S SOURCES OF SUPPORT, HIGHLY CONCENTRATED IN THE PHARMACEUTICAL INDUSTRY, ARE APPROPRIATE TO THE SPECIALIST NATURE OF THE ORGANIZATION'S MISSION AND PROGRAMS, IN THAT LIFER'S ACTIVITIES ARE FOCUSED ON A SMALL NUMBER OF COMPLEX PROJECTS WHICH WILL ADVANCE THE MEDICAL MISSION OF THE CHARITY. ADDITIONAL STANDARD (C) - "REPRESENTATIVE GOVERNING BODY" - LIFER'S GOVERNING BODY HAS THE SPECIALIST KNOWLEDGE APPROPRIATE TO GUIDING AND IMPLEMENTING THE MISSION. THE PRESIDENT, DR. NEZAM AFDHAL, M.D., IS A WORLD-RANK MEDICAL PRACTITIONER AND RESEARCHER WITH SUBSTANTIAL EXPERIENCE IN THE SECTOR. THE TREASURER AND SECRETARY, MR. JONATHAN FREVE, IS A SENIOR FINANCIAL EXECUTIVE IN THE PHARMACEUTICAL INDUSTRY. ADDITIONAL STANDARD (D) - "AVAILABILITY OF PUBLIC SERVICES" - LIFER HAS CREATED AND CURRENTLY SUPPORTS A MULTI-YEAR GRANT FUNDING OF FIVE AWARDS TO FOSTER CAREER DEVELOPMENT FOR FELLOWS PERFORMING CLINICAL RESEARCH IN A LIVER-RELATED AREA, FACILITATED VIA THE AMERICAN ASSOCIATION FOR THE STUDY OF LIVER DISEASES (AASLD). LIFER HAS ALSO DEVELOPED A PROVIDER EDUCATION PROGRAM IN HCV DIAGNOSIS AND MANAGEMENT, INCLUDING 10 WEBINARS, CLINIC VISITS WITHIN THE COUNTRY OF GEORGIA, AND A SYMPOSIUM. LIFER ALSO FUNDS RESEARCH WHICH HAS LED TO PUBLISHED ARTICLES IN PROMINENT SPECIALIST JOURNALS, INCLUDING THE JOURNAL OF HEPATOLOGY. CONCLUSION: FOR ALL OF THE REASONS STATED ABOVE, IN COMPLIANCE WITH (26 CFR) TREAS REGS 1.170A-9(F)(3), LIFER ASKS THE INTERNAL REVENUE SERVICE TO CONTINUE TO RECOGNIZE LIFER'S PUBLICLY-SUPPORTED CHARITY STATUS.</FactsAndCircumstancesTestTxt>
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        <ContributorNum>RESTRICTED</ContributorNum>
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          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
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          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
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        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
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      <RecipientTable>
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          <BusinessNameLine1Txt>BETH ISRAEL DEACONESS MEDICAL CENTER INC</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>330 BROOKLINE AVE</AddressLine1Txt>
          <CityNm>BOSTON</CityNm>
          <StateAbbreviationCd>MA</StateAbbreviationCd>
          <ZIPCd>02215</ZIPCd>
        </USAddress>
        <RecipientEIN>042103881</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>75000</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>GENERAL PURPOSE</PurposeOfGrantTxt>
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      <RecipientTable>
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          <BusinessNameLine1Txt>AASLD FOUNDATION</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1001 NORTH FAIRFAX STREET 4TH FLOOR</AddressLine1Txt>
          <AddressLine2Txt>ALEXANDRIA</AddressLine2Txt>
          <CityNm>VIRGINIA</CityNm>
          <StateAbbreviationCd>VA</StateAbbreviationCd>
          <ZIPCd>23314</ZIPCd>
        </USAddress>
        <RecipientEIN>464495751</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>75000</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>GENERAL PURPOSES</PurposeOfGrantTxt>
      </RecipientTable>
      <Total501c3OrgCnt>2</Total501c3OrgCnt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>ANNUAL BOARD OF DIRECTORS APPROVAL ON PROPOSED GRANT SPENDING.</ExplanationTxt>
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    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 8B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY SINCE THE ORGANIZATION HAS ONLY 3 BOARD MEMBERS. THEY VOTE ON ALL MATTERS RELATED TO THE GOVERNANCE OF THE ORGANIZATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION DISTRIBUTES A COPY OF THE FORM 990 TO THE BOARD MEMBERS PRIOR TO FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>RESEARCH CONSULTING: PROGRAM SERVICE EXPENSES 30,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 30,000.</ExplanationTxt>
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