The Let's Read organization is a public charity under IRC section 501(c)(3). It had total support of the following:

United Way support	$	11,600
Grant from the state		26,300
Grant from the city		11,400
Contributions from individuals		262,600
Investment income		2,500
Revenue from the sale of books		8,800
	$	323,200

Of the $262,600 received from individuals, $241,500 came from four contributors, each of whom gave $60,375; the other $21,100 came from small individual contributions.

Required

Calculate the total amount of support that qualifies as public support in meeting the public support test to escape private foundation status

	Amount
Grant from the City
Grant from the State
United Way Support
Contributions:
Small Contributions
Large Contributions
Public Support	$0

If the organization had received $208,000 from one individual, and the remaining $54,600 from many small individual contributions, calculate the total amount of support that qualifies as public support in meeting the public support test to escape private foundation status.

	Amount
Grant from the City
Grant from the State
United Way Support
Contributions:
Small Contributions
Large Contributions
Public Support	$0