The trial balance of the Federal Antiquities Administration, as of August 31, 2017, follows:

	Debits				Credits
Budgetary Accounts
Other Appropriations Realized2017	$	4,926,355
Other Appropriations Realized2016		1,211,110
Allotments2017					$	609,000
Commitments2017						154,500
Undelivered Orders2017						673,131
Expended Authority2017						3,489,724
Expended Authority2016						1,211,110
Total Budgetary Accounts	$	6,137,465			$	6,137,465

Required

Prepare a statement of budgetary resources for the 11 months ended August 31, 2017, assuming that goods on order at the end of the prior year amounted to $1,211,110. (Negative amounts should be indicated by a minus sign.)

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

United Way support	$	9,800
Grant from the state		24,700
Grant from the city		9,900
Contributions from individuals		260,700
Investment income		1,000
Revenue from the sale of books		10,200
	$	316,300

Of the $260,700 received from contributors, $239,700 came from four contributors, each of whom gave $59,925; the other $21,000 came from small individual contributions.

Required
a.	Calculate the total amount of support that qualifies as public support in meeting the public support test to escape private foundation status.
b.	Is the organization considered a public charity?
c-1.		If the organization had received $200,000 from one individual, and the remaining $60,700 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.

c-2.	If the organization had received $200,000 from one individual, and the remaining $60,700 from many small individual contributions, would the NFP still be classified the same as in your response to part b?