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      <FactsAndCircumstancesTestTxt>PARTNERSGLOBAL INSTITUTE QUALIFIES AS A PUBLIC CHARITY UNDER THE "FACTS AND CIRCUMSTANCES" TEST OF 1.170A-9(F)(3) OF THE TREASURY REGULATIONS BASED ON THE FOLLOWING:1. THE ORGANIZATION'S SUPPORT, AS REPORTED FOR 2023, IS 16.10%, THEREBY EXCEEDING THE TEN-PERCENT SUPPORT LIMITATION REQUIREMENT UNDER 1.170A-9(F)(3)(I).2. PARTNERSGLOBAL INSTITUTE IS ORGANIZED AND OPERATED TO WORK AROUND THE WORLD TO ADDRESS SOME OF THE WORLD'S MOST PRESSING ISSUES RELATED TO GOVERNANCE AND PEACEFUL CHANGE MANAGEMENT, THEREBY MEETING THE REQUIREMENT UNDER 1.170A-9(F)(3)(II).3. PARTNERSGLOBAL INSTITUTE PUBLIC SUPPORT, AT 16.10%, IS ABOVE THE 10% MINIMUM REQUIRED FOR THE "FACTS AND CIRCUMSTANCES" TEST, THEREBY MEETING THE REQUIREMENT UNDER 1.170A-9(F)(3)(III)(A).4. IN MEETING THE REQUIREMENT OF 1.170A-9(F)(3)(I), PARTNERSGLOBAL INSTITUTE HAS RECEIVED SUPPORT FROM A REPRESENTATIVE NUMBER OF PERSONS, RATHER THAN RECEIVING ALL OR MOST OF ITS SUPPORT FROM THE MEMBERS OF A SINGLE FAMILY. IN THIS RESPECT, THE ORGANIZATION MEETS THE REQUIREMENT OF 1.170A-9(F)(3)(III)(B).5. PARTNERSGLOBAL INSTITUTE HAS A REPRESENTATIVE GOVERNING BODY THAT INCLUDES AND REPRESENTS THE BROAD INTERESTS OF THE PUBLIC, RATHER THAN THE PERSONAL OR PRIVATE INTERESTS OF A LIMITED NUMBER OF DONORS. THE REPRESENTATIVE GOVERNING BODY INCLUDES PERSONS WHO HAVE SPECIAL KNOWLEDGE AND EXPERTISE IN THE PARTICULAR FIELD IN WHICH THE ORGANIZATION IS OPERATING. THE REPRESENTATIVE GOVERNING BODY INCLUDES PERSONS WHO REPRESENT A BROAD CROSS-SECTION OF THE VIEWS AND INTERESTS OF THE COMMUNITY. IN THIS REGARD, PARTNERSGLOBAL INSTITUTE MEETS THE REQUIREMENT OF 1.170A-9(F)(3)(III)(C).6. PARTNERSGLOBAL INSTITUTE MAINTAINS DEFINITIVE PROGRAMS TO ACCOMPLISH ITS CHARITABLE WORK IN THE COMMUNITY INCLUDING BUT NOT LIMITED TO WORKING IN PARTNERSHIP WITH LOCAL ORGANIZATIONS FROM DEVELOPING COUNTRIES TO TRANSFORM CONFLICT, STRENGTHEN DEMOCRATIC INSTITUTIONS, AND ACHIEVE SUSTAINABLE DEVELOPMENT. THESE ACTIVITIES SUPPORT THE ORGANIZATION IN MEETING THE REQUIREMENT OF 1.170A-9(F)(3)(III)(D)(3)(II).</FactsAndCircumstancesTestTxt>
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        <FormAndLineReferenceDesc>PART I, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>PARTNERSGLOBAL, A RELATED ORGANIZATION, COMPENSATES SHARED EMPLOYEES. PARTNERS PERFORMS AN ANNUAL REVIEW OF SALARIES BASED ON MARKET DATA AND UPDATES ITS SALARY MATRIX ACCORDINGLY. EMPLOYEES ARE HIRED THROUGH THE COMPETITIVE PROCESS AND INITIAL SALARIES ARE BEING NEGOTIATED BASED ON THE SALARY MATRIX. ONCE THE EMPLOYEE HAS BEEN HIRED AND SALARY ESTABLISHED, THE ORGANIZATION PERFORMS AN ANNUAL EVALUATION OF THE EMPLOYEE'S PERFORMANCE, AND BECAUSE OF THIS REVIEW DECISIONS ARE MADE ON INCREASING THE SALARY. ACCORDING TO THE INTERNAL ORGANIZATIONAL POLICY, THE ANNUAL SALARY INCREASES ARE LIMITED TO THE LEVEL OF MAXIMUM 5%, AND LOWER. EACH YEAR THE SENIOR MANAGEMENT TEAM DECIDES ON THE MAXIMUM PERCENTAGE OF SALARY INCREASES BASED ON FACTORS SUCH AS INFLATION RATES, MARKET DATA ON SALARY DYNAMICS, ETC. PARTNERS PRESIDENT'S SALARY IS REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS REVIEWS THE ANNUAL PERFORMANCE EVALUATION REPORT AND APPROVES RESULTS AND THEN DECIDES ON A SALARY INCREASE. THE BOARD OF DIRECTORS MAY ALSO PROVIDE A BONUS PAYMENT IF IT BELIEVES AN ADDITIONAL INCENTIVE WAS DESERVED. SALARY INCREASES WILL BE PROVIDED TO THE PRESIDENT IN ACCORDANCE WITH INTERNAL POLICY AND IS LIMITED TO 5%.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FEDERAL FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM IN COORDINATION WITH THE SENIOR DIRECTOR OF FINANCE OF PARTNERSGLOBAL, A RELATED ORGANIZATION EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE, THE DRAFT FEDERAL FORM 990 IS REVIEWED AND APPROVED BY THE CO-EXECUTIVE DIRECTORS AND BOARD CHAIR. THE ENTIRE BOARD RECEIVES A COPY OF THE RETURN PRIOR TO FILING.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>ANY DIRECTOR, OFFICER, EMPLOYEE, OR COMMITTEE MEMBER HAVING AN INTEREST IN A CONTRACT OR OTHER TRANSACTION OR DETERMINATION (ALL THE FOREGOING REFERRED TO AS "PROPOSED ARRANGEMENT") PRESENTED TO THE BOARD OF DIRECTORS OR A COMMITTEE FOR RECOMMENDATION, AUTHORIZATION, APPROVAL, OR RATIFICATION SHALL GIVE A PROMPT, FULL AND FRANK DISCLOSURE OF HIS/HER INTEREST TO THE BOARD OF DIRECTORS PRIOR TO BOARD ACTION ON THE PROPOSED ARRANGEMENT. ANY PERSON HAVING MADE A DISCLOSURE MAY MAKE A PRESENTATION AT A BOARD OF DIRECTORS' MEETING, BUT AFTER THE PRESENTATION, S/HE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF AND THE VOTE UPON THE ARRANGEMENT INVOLVING THE POTENTIAL CONFLICT OF INTEREST, AND SUCH PERSON MAY NOT BE COUNTED IN DETERMINING THE EXISTENCE OF A QUORUM. THE BOARD OF DIRECTORS SHALL THEREUPON DETERMINE, BY MAJORITY VOTE, WHETHER THE DISCLOSURE INDICATES THAT A CONFLICT OF INTEREST EXISTS OR COULD REASONABLY BE CONSTRUED TO EXIST. IF THE BOARD OF DIRECTORS DETERMINES THAT A CONFLICT OF INTEREST EXISTS OR COULD REASONABLY BE CONSTRUED TO EXIST, THE BOARD OF DIRECTORS SHALL INVESTIGATE ALTERNATIVES TO THE PROPOSED ARRANGEMENT, AND AFTER EXERCISING DUE DILIGENCE, THE BOARD OF DIRECTORS SHALL DETERMINE WHETHER THE ORGANIZATION CAN OBTAIN WITH REASONABLE EFFORT A MORE ADVANTAGEOUS ARRANGEMENT.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>PGI MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 2C:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 3:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION IS CURRENTLY UNDERGOING BUT HAS NOT COMPLETED THE REQUIRED AUDIT OF THE FINANCIAL STATEMENTS AT THE TIME OF FILING.</ExplanationTxt>
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