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7.1.1  Types of Public Charities:    There are three main ways to qualify as a public charity. The first is to operate as a traditional public charity, the second is to have broad public financial support and the third is to actively function in a supporting relationship to another public charity. Sec. 509(a).


7.1.7  Community Foundations:    A donor who wants to make a significant gift to charity (either in life or at death) and does not desire to create a private foundation may give to a community foundation. A community foundation is a public charity created to receive and administer funds contributed by members of a particular community and disburse those funds for charitable purposes within the community. Reg. 1.170A-9(e)(10)-(14). Many community foundations serve as primary resources to match donors and donated funds with needs in the communities they serve. Often, community foundations also offer charitable gift annuities and donor advised funds and serve as host to supporting organizations.