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      <FactsAndCircumstancesTestTxt>International AIDS Society - USA, doing business as International Antiviral Society - USA, (IAS-USA) was founded in 1991 as a 501(c)(3) not-for-profit corporation. IAS-USA is organized and operated as to attract new and additional public support and funding on a continuous basis. The organization maintains a continuous and bona fide program for solicitation of funds from the general public, public charities, businesses and individuals. While certain large grants may continue in the near term, this support is crucial to the support of the program service activities that accomplish IAS-USA's exempt purpose. IAS-USA expects to continue to solicit qualifying public support to assist in carrying out the program activities.As illustrated in the program activities in Part III of the Form 990, IAS-USA's program services directly benefit the general public on a continuing basis. The mission of IAS-USA is to improve the treatment, care, and quality of life for people with or at risk of HIV or other viral infections and their associated health conditions, through high-quality, relevant, balanced, and needs-oriented education and information for practitioners and scientists who are actively involved in medical care and research. IASUSA has an extensive network of experienced and committed experts, and is recognized for high-quality, independent educational activities that focus on the state-of-the-art research around viral disease pathogenesis and clinical care. IAS-USA's programs, methods, and content evolve in response to changes in medicine, the ongoing educational needs assessment of the target audiences, and technologies. IAS-USA is accredited by the Accreditation Counsel for Continuing Medical Education (ACCME) to sponsor Continuing Medical Education (CME) for physicians.The activities of IAS-USA include:1. The Conference on Retroviruses and Opportunistic Infections (CROI), an annual 4-day conference focused on state-of-the-art research in HIV disease. CROI is attended by more than 4,000 scientists and clinicians from around the world.2. The annual Ryan White Clinical Conference providing crucial updates on the clinical management of HIV infection for 400 to 600 experienced clinical decision makers (physicians, nurse practitioners, physician assistants) in Ryan White HIV/AIDS program-funded clinics.3. Interactive web-based advanced-level CME distance-learning activities available free of charge to all providers with access to the internet.4. Monthly live, online webinars covering current issues in HIV and viral hepatitis treatment, care and research, provided at no charge to an audience of health care practitioners worldwide.5. Topics in Antiviral Medicine: a peer-reviewed bimonthly journal featuring articles on HIV and HCV clinical and basic science information. Distributed at no charge to an international audience of health care practitioners.6. Treatment and testing guidelines panels: volunteer panels of experts in research and patient care charged with developing clinical recommendations in controversial or confusing areas of medicine. Guidelines are published in peer-reviewed journals.7. Drug Resistance Mutations Project: volunteer panel of experts maintain a current list of the resistance mutations associated with drug resistance.8. Educational, interactive, case-based sessions on academic agendas of major scientific conferences.Finally, IAS-USA's governing body represents the broad interest of the public, with no one individual or group of individuals having undue control or influence over the organization's funding or affairs. The board members bring important skill sets and qualifications that help the organization plan and achieve its strategic objectives.IAS-USA qualifies as a publicly supported organization under the facts and circumstances test set forth in Treas. Reg. 1.170A-9(f)(3). IAS-USA's public support exceeded the 10 percent threshold for public charities. Furthermore, IAS-USA's ongoing fundraising efforts, its sources of support, its governing body and the programs it conducts all demonstrate sufficient public support to meet the facts and circumstances test.Based upon all of the above, the "facts and circumstances" substantiate that IAS-USA continues to operate as a public charity.</FactsAndCircumstancesTestTxt>
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        <FormAndLineReferenceDesc>Form 990, Part III, Line 4a, Educational Programs (continued)</FormAndLineReferenceDesc>
        <ExplanationTxt>The eductional activities of IAS-USA include: The Conference on Retroviruses and Opportunistic Infections (CROI), an annual 4-day conference focused on state-of-the-art research in HIV disease. CROI is attended by more than 4,000 scientists and clinicians from around the world. The annual Ryan White Clinical Conference providing crucial updates on the clinical management of HIV infection for 400 to 600 experienced clinical decision makers (physicians, nurse practitioners, physician assistants) in Ryan White HIV/AIDS program-funded clinics. Interactive web-based advanced-level CME distance-learning activities available free of charge to all providers with access to the internet. Monthly live, online webinars covering current issues in HIV and viral hepatitis treatment, care and research, provided at no charge to an audience of health care practitioners worldwide. Topics in Antiviral Medicine: a peer-reviewed bimonthly journal featuring articles on HIV and HCV clinical and basic science information. Distributed at no charge to an international audience of health care practitioners. Treatment and testing guidelines panels: volunteer panels of experts in research and patient care charged with developing clinical recommendations in controversial or confusing areas of medicine. Guidelines are published in peer-reviewed journals. Drug Resistance Mutations Project: volunteer panel of experts maintain a current list of the resistance mutations associated with drug resistance. Educational, interactive, case-based sessions on academic agendas of major scientific conferences.</ExplanationTxt>
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        <ExplanationTxt>The Organization reviews any potential conflicts of interest (if any) at the annual Board of Directors meeting. Any potential conflicts are also reviewed prior to a new member joining the Board of Directors. The Board member would recuse themselves from any discussion or vote in which there is a conflict of interest.</ExplanationTxt>
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        <ExplanationTxt>The Board of Directors review and determine the compensation and resonableness of the compensation of the Executive Director by an independent executive compensation firm. Other than its Executive Director, the Organization does not have any paid employees who meet the IRS' definition of officer or key employee.</ExplanationTxt>
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