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      <FactsAndCircumstancesTestTxt>ORGANIZATION: MEMPHIS SPEECH &amp; HEARING CENTER, INC. EIN: 62-0523665MEMPHIS SPEECH &amp; HEARING CENTER, INC. DOES NOT SATISFY THE 33 1/3% PUBLIC SUPPORT TEST UNDER SECTION 170(B)(1)(A)(VI) FOR THE APPLICABLE FIVE-YEAR MEASURING PERIOD. COMPUTED ON THE AGGREGATE BASIS REQUIRED BY TREASURY REGULATION 1.170A-9(F), THE ORGANIZATION'S PUBLIC SUPPORT PERCENTAGE IS 25.65% FOR 2024 (PART II, LINE 14) AND 23.29% FOR 2023 (PART II, LINE 15). BECAUSE PUBLIC SUPPORT EXCEEDS 10% OF TOTAL SUPPORT, THE ORGANIZATION QUALIFIES AS A PUBLICLY SUPPORTED ORGANIZATION UNDER THE FACTS-AND-CIRCUMSTANCES TEST OF TREASURY REGULATION 1.170A-9(F)(3). THE ORGANIZATION IS IN THE NATURE OF AN ORGANIZATION THAT NORMALLY RECEIVES A SUBSTANTIAL PART OF ITS SUPPORT FROM THE GENERAL PUBLIC, AS ESTABLISHED BY THE FACTS SET FORTH BELOW.CONTINUOUS AND BONA FIDE SOLICITATION PROGRAMTHE ORGANIZATION MAINTAINS A CONTINUOUS AND BONA FIDE PROGRAM FOR THE SOLICITATION OF FUNDS FROM THE GENERAL PUBLIC, CONDUCTED THROUGH A VARIETY OF ONGOING FUNDRAISING ACTIVITIES DIRECTED AT THE GENERAL PUBLIC AND OTHER SOURCES OF PUBLIC SUPPORT. THESE ACTIVITIES ARE CARRIED OUT ON A REGULAR AND CONTINUING BASIS, AND THEIR SCOPE IS REASONABLE IN RELATION TO THE ORGANIZATION'S CHARITABLE FUNCTIONS.PERCENTAGE OF FINANCIAL SUPPORT REG. 1.170A-9(F)(3)(III)(A)THE ORGANIZATION'S PUBLIC SUPPORT OF 25.65% SUBSTANTIALLY EXCEEDS THE 10% MINIMUM REQUIRED UNDER THE FACTS-AND-CIRCUMSTANCES TEST. THE PUBLIC SUPPORT PERCENTAGE INCREASED FROM 23.29% FOR 2023 TO 25.65% FOR 2024, REFLECTING A SUSTAINED AND GROWING BASE OF PUBLIC CONTRIBUTIONS RATHER THAN A DECLINING OR ONE-TIME PATTERN OF SUPPORT.SOURCES OF SUPPORT REG. 1.170A-9(F)(3)(III)(B)DURING THE MEASURING PERIOD, THE ORGANIZATION RECEIVED CONTRIBUTIONS FROM A NUMBER OF UNRELATED DONORS, INCLUDING APPROXIMATELY 10 DONORS WHOSE INDIVIDUAL CONTRIBUTIONS RANGED FROM $500 TO $1,000. THESE CONTRIBUTIONS DEMONSTRATE A LEVEL OF PUBLIC PARTICIPATION IN THE ORGANIZATION'S SUPPORT AND REFLECT FUNDING FROM MULTIPLE SOURCES RATHER THAN SOLELY FROM A SINGLE DONOR OR RELATED GROUP.REPRESENTATIVE GOVERNING BODY REG. 1.170A-9(F)(3)(III)(C)THE ORGANIZATION IS GOVERNED BY A BOARD OF NINE DIRECTORS, ALL OF WHOM ARE INDEPENDENT. NO DIRECTOR IS THE FOUNDER, A SUBSTANTIAL CONTRIBUTOR, A COMPENSATED OFFICER, OR A PERSON STANDING IN A RELATIONSHIP DESCRIBED IN SECTION 4946(A)(1)(C) THROUGH (G) TO ANY SUCH PERSON. THE BOARD REPRESENTS THE BROAD INTERESTS OF THE GENERAL PUBLIC, AND NO DONOR, OFFICER, OR FAMILY GROUP CONTROLS THE GOVERNANCE OF THE ORGANIZATION.PUBLIC FACILITIES AND SERVICES REG. 1.170A-9(F)(3)(III)(D)THE ORGANIZATION PROVIDES CHARITABLE PROGRAMS AND SERVICES DIRECTLY FOR THE BENEFIT OF THE GENERAL PUBLIC ON A CONTINUING BASIS, SERVING APPROXIMATELY 5,600 INDIVIDUALS ANNUALLY. THESE PROGRAMS AND SERVICES ARE MADE AVAILABLE TO A BROAD SEGMENT OF THE PUBLIC. THE NUMBER AND BREADTH OF INDIVIDUALS SERVED DEMONSTRATE THAT THE ORGANIZATION'S ACTIVITIES BENEFIT A BROAD SEGMENT OF THE PUBLIC RATHER THAN A LIMITED OR PRIVATE GROUP.CONCLUSIONBASED ON ALL THE PERTINENT FACTS AND CIRCUMSTANCES, A PUBLIC SUPPORT LEVEL WELL ABOVE THE 10% MINIMUM AND TRENDING UPWARD, A CONTINUOUS AND BONA FIDE PROGRAM OF PUBLIC SOLICITATION, SUPPORT FROM MULTIPLE UNRELATED DONORS, A GOVERNING BODY OF NINE INDEPENDENT DIRECTORS REPRESENTING THE GENERAL PUBLIC, AND DIRECT PUBLIC-BENEFIT PROGRAMMING SERVING APPROXIMATELY 5,600 INDIVIDUALS ANNUALLYTHE ORGANIZATION IS IN THE NATURE OF AN ORGANIZATION THAT NORMALLY RECEIVES A SUBSTANTIAL PART OF ITS SUPPORT FROM THE GENERAL PUBLIC AND IS PUBLICLY SUPPORTED WITHIN THE MEANING OF SECTION 170(B)(1)(A)(VI) AND TREASURY REGULATION 1.170A-9(F)(3).</FactsAndCircumstancesTestTxt>
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        <ExplanationTxt>ACTIVITY CLASSIFICATION: . GRANTEE NAME: UNIVERSITY OF MEMPHIS. GRANTEE ADDRESS: 3720 ALUMNI AVE MEMPHIS, TN 38152. AMOUNT GIVEN: 45,433.</ExplanationTxt>
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