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      <FactsAndCircumstancesTestTxt>Current Year Facts and Circumstances: VOICEINSPORT Foundation believes it qualifies as a public charity under the facts-and-circumstances test described in Treasury Regulation Section 1.170A-9(f)(3). Although the Foundation did not meet the 33 1/3% public support test for 2025, its public support percentage remained above 10%, and the Foundation is organized and operated in a manner that serves the broad public interest. The Foundation maintains a continuous and bona fide program for soliciting support from individual donors, charitable supporters, corporate partners, and other public-support sources in order to advance its charitable mission of improving outcomes for girls and women in sport through education, advocacy, and research. In December 2025, the Foundation launched the Womens Sport Science Research Grant. Because that program began at year-end, its initial support was concentrated in a significant founding corporate contribution from Momentous in the amount of $200,000. That startup contribution disproportionately affected the Foundations 2025 public support calculation, but it reflects initial seed funding for a newly launched charitable initiative rather than the ongoing nature of the Foundations broader public support and public-serving activities. The Foundation generally provides services and programs directly for the benefit of the general public on a continuing basis. Through its Title IX Training Program, the Foundation provides free training and education to public schools across the United States to help school communities better understand and advance equity in sport and the rights of girls under Title IX. Through the VIS Advocate Program, the Foundation supports students in public schools in advocating for greater equity in sport and in developing leadership skills that benefit their school communities. The Foundation also supports research relating to girls and women in sport, and the results of that research are intended to be shared publicly in order to improve understanding of how to better support girls in sport. These activities are charitable in nature, broadly accessible, and designed to benefit girls, schools, families, educators, and communities rather than any private individual or limited class of persons. The Foundations fundraising efforts are ongoing and are reasonably designed to expand support from a broader base of public donors over time. In addition to direct fundraising efforts, the Foundation has launched Side of Equity, a public-facing fundraising initiative currently active in five participating bars, through which patrons can make small-dollar contributions in support of the Foundations mission. This initiative reflects the Foundations continued effort to broaden engagement and charitable support from the general public. Following the late-2025 launch of the Womens Sport Science Research Grant, the Foundation has continued building a broader fundraising pipeline in 2026 to diversify support for that initiative and for its education, advocacy, and research programs overall. The Foundations governing body is organized to advance the public interest and oversee programs that serve broad community needs. The Foundation is operated to benefit the public rather than the private interests of any donor or limited group of donors. Based on its continuous public-benefit programming, ongoing fundraising efforts, broad charitable mission, and the public nature of its activities, VOICEINSPORT Foundation believes it satisfies the facts-and-circumstances test and should continue to be classified as a public charity.</FactsAndCircumstancesTestTxt>
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