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      <FactsAndCircumstancesTestTxt>THE SEVEN WEST FORTY THIRD STREET FOUNDATION, INC. (THE "FOUNDATION") QUALIFIES AS PUBLICLY SUPPORTED BECAUSE IT MEETS THE 10% PLUS FACTS-AND-CIRCUMSTANCES TEST UNDER TREAS REG. 1.170A-9(E)(3) IN THE FOLLOWING RESPECTS:10% OF SUPPORT LIMITATION - AT 33.21% FOUNDATION 'S PUBLIC SUPPORT PERCENTAGE FOR 2024 EXCEEDED 10%.ATTRACTION OF PUBLIC SUPPORT AND PUBLIC MISSION: RESTORE, MAINTAIN &amp; PRESERVE THE DESIGNATED LANDMARK LOCATED AT 7 W. 43RD ST. IN NY. THE FOUNDATION IS A 501 (C) (3) CHARITABLE ORGANIZATION WHOSE MISSION IS TO RAISE FUNDS FOR THE PURPOSE OF RESTORING, MAINTAINING AND PRESERVING THE ARCHITECTURALLY SIGNIFICANT BUILDING (THE "BUILDING) AS WELL AS INTERIOR SUPPORTING STRUCTURES LOCATED AT 7 WEST 43RD STREET, NEW YORK, NY 10036, DESIGNED BY THE HIGHLY REGARDED ARCHITECT, STANFORD WHITE OF THE FIRM MCKIM, MEAD AND WHITE OF NEW YORK CITY. THE BUILDING WAS DESIGNED AS A LANDMARK BY THE NEW YORK CITY LANDMARKS PRESERVATION COMMISSION ON JANUARY 11, 1967. FUNDS RAISED BY THE FOUNDATION ALLOW FOR THE PERIODIC INSPECTION AND REPAIR OF THE FACADE, ADDRESS PERIODIC EMERGENCY ISSUES ON THE ROOF AND EXTERIOR WALLS, AND HELP MAINTAIN A RESERVE. SOURCES OF SUPPORT THE FOUNDATION 'S FUNDING COMES FROM DIVERSE SOURCES INCLUDING A NUMBER OF PRIVATE FOUNDATIONS AND INDIVIDUALS.REPRESENTATIVE GOVERNING BODY : THE FOUNDATION'S ACTIVITIES ARE GOVERNED BY A BOARD OF TRUSTEES REFLECTING A BROAD RANGE OF INDIVIDUALS WITH BACKGROUNDS AND EXPERTISE IN MANAGING AND OPERATING NONPROFIT ORGANIZATIONS AND BUILDING PRESERVATION. THE FOUNDATION'S BOARD IS ACTIVELY INVOLVED IN SOLICITING NEW AND DIVERSE SOURCES OF FUNDING TO SUPPORT THE FOUNDATION'S PURPOSE.</FactsAndCircumstancesTestTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS REVIEWED AND APPROVED BY THE OFFICERS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FOUNDATION MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS.</ExplanationTxt>
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