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      <FactsAndCircumstancesTestTxt>THE ORGANIZATION MAINTAINS A CONTINUOUS AND BONA FIDE PROGRAM FOR THE SOLICITATION OF FUNDS FROM THE GENERAL PUBLIC AND OTHER PUBLIC CHARITIES BY ACTIVELY ENGAGING IN FUNDRAISING ACTIVITIES AND CONTINUING TO RECEIVE DONATIONS AND GRANTS CONSISTENTLY FROM GENERAL PUBLIC.MOREOVER, THE COMPOSITION OF THE ORGANIZATION'S BOARD OF DIRECTORS REPRESENTS THE BROAD INTERESTS OF THE PUBLIC, RATHER THAN THE PERSONAL OR PRIVATE INTERESTS OF A LIMITED NUMBER OF DONORS. WITH A WELL-QUALIFIED BOARD WITH DIVERSE BACKGROUNDS, SKILL SETS, AND PERSPECTIVES, THE ORGANIZATION BELIEVES THAT THEY WILL BE ABLE TO SATISFY THE 33.3 PERCENT PUBLIC SUPPORT TEST IN THE NEXT FEW YEARS.</FactsAndCircumstancesTestTxt>
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        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FOUNDATION IS AN EXEMPT ORGANIZATION FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(3) AND, ACCORDINGLY, NO PROVISION FOR FEDERAL INCOME TAXES IS INCLUDED IN THE FINANCIAL STATEMENTS. THE FOUNDATION RECOGNIZES THE TAX BENEFIT ASSOCIATED WITH A TAX POSITION TAKEN FOR TAX RETURN PURPOSES WHEN IT IS MORE LIKELY THAN NOT THE POSITION WILL BE SUSTAINED. THE FOUNDATION DOES NOT BELIEVE THERE ARE ANY MATERIAL UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. IT IS THE FOUNDATION'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO INCOME TAX MATTERS IN INCOME TAX EXPENSE. AS OF DECEMBER 31, 2024 AND 2023, THE FOUNDATION HAS ACCRUED NO INTEREST AND NO PENALTIES RELATED TO UNCERTAIN TAX POSITIONS.</ExplanationTxt>
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          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
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        <PurposeOfGrantTxt>TO SUPPORT THE PUBLICATION OF AN ORCHESTRAL WORK IN THE ACO EARSHOT READINGS</PurposeOfGrantTxt>
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        <ExplanationTxt>BMI FOUNDATION AWARDS ANNUAL GRANTS TO 501(C)3 NON-PROFIT ORGANIZATIONS WITH THE MISSION TO FURTHER THE CREATION, PERFORMANCE AND STUDY OF CONTEMPORARY MUSIC. ALL PROVIDED FUNDING IS UNRESTRICTED, AND GIVEN DIRECTLY TO ORGANIZATIONS. PROGRAM-SPECIFIC FUNDING IS NOT PROVIDED; IN ORDER TO QUALIFY FOR FUNDING, ORGANIZATIONS MUST MEET ALL THE BELOW REQUIREMENTS. GRANTS TO INDIVIDUALS ARE AWARDED BASED ON AN APPLICATION PROCESS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 1, PART B:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE 990 IS BEING AMENDED TO REFLECT THAT THE ORGANIZATION MEETS THE 10% FACTS AND CIRCUMSTANCES TEST FOR PURPOSES OF SCHEDULE A, PART II, SECTION C, LINE 17A.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD PRESIDENT AND TREASURER REVIEW THE FORM 990 BEFORE FILING WITH THE INTERNAL REVENUE SERVICE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL DOCUMENTS, FINANCIAL STATEMENTS AND TAX RETURNS ARE AVAILABLE UPON REQUEST.</ExplanationTxt>
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