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      <FactsAndCircumstancesTestTxt>HIGH OAKS, INC, QUALIFIES AS A PUBLIC CHARITY UNDER THE 10% FACTS AND CIRCUMSTANCES TEST. AS SHOWN ON SCHEDULE A, 23.20% OF HIGH OAKS TOTAL SUPPORT IS PUBLIC SUPPORT. FROM 2020 THROUGH 2022, THERE WAS A GENERAL DECREASE IN DONATIONS DUE TO THE COVID EPIDEMIC. IN SPITE OF COVID, HIGH OAKS CONTINUED ITS GRANTS AT A LEVEL CONSISTENT WITH YEARS PAST. HIGH OAKS INVESTMENT ASSETS ORIGINATED PRIMARILY FROM THE SALE OF ITS NURSING HOME ASSETS, AND WERE NOT DERIVED FROM CONTRIBUTIONS FROM A FEW INDIVIDUALS OR FAMILIES.HIGH OAKS REGULARLY CONDUCTS AN ANNUAL APPEAL WITH AN ELECTRONIC SOLICITATION TO 1,000 EMAIL ADDRESSES AND A POSTAL MAILING TO 550 ADDRESSES. THE ORGANIZATION ENCOURAGES GIVING AT ITS PROGRAMS, BOTH ONLINE AND IN PERSON. DUE TO ENHANCED ONLINE SOLICITATIONS, HIGH OAKS INCREASED ITS NUMBER OF DONORS FROM WHAT WAS APPROXIMATELY AN AVERAGE OF 50 DONORS A YEAR TO A TOTAL OF 111 IN 2023. IT HAD OVER 200 DONORS OVER THE FIVE YEAR PERIOD REFERENCED IN THE ATTACHED SCHEDULE A. THIS DEMONSTRATES THAT HIGH OAKS IS ORGANIZED AND OPERATED TO ATTRACT NEW AND ADDITIONAL SUPPORT ON A CONTINUOUS BASIS. THE FACT THAT AN ORGANIZATION IS OF THE TYPE WHICH GENERALLY PROVIDES FACILITIES OR SERVICES DIRECTLY FOR THE BENEFIT OF THE GENERAL PUBLIC ON A CONTINUING BASIS IS CONSIDERED EVIDENCE THAT THE ORGANIZATION IS PUBLICLY SUPPORTED. HIGH OAKS ACTIVITIES HELP TO ENSURE THAT CHRISTIAN SCIENCE AND NURSING CARE IS AVAILABLE TO THOSE WHO WISH TO HAVE IT. IT REGULARLY OFFERS INFORMATION AND PROGRAMS WITH AN EDUCATIONAL MISSION. HIGH OAKS ON A CONTINUING BASIS PROVIDES GRANTS TO ENABLE MEMBERS OF THE GENERAL PUBLIC WHO ARE CHRISTIAN SCIENTISTS TO RECEIVE APPROPRIATE NURSING CARE AND ALSO PROVIDES GRANTS FOR PAYMENT OF CHRISTIAN SCIENCE PRACTITIONER FEES, EMERGENCY NEEDS SUCH AS RENT &amp; FOOD, AND TUITION FOR CHRISTIAN SCIENCE SUMMER CAMPS AND ALSO TWICE A YEAR PROVIDES EDUCATIONAL AND INSPIRATIONAL PROGRAMS FOR THOSE INTERESTED IN CHRISTIAN SCIENTIST CARE. THESE PROGRAMS ARE OFFERED BOTH VIRTUALLY AND IN PERSON.THE FACT THAT THE ORGANIZATION HAS A GOVERNING BODY WHICH REPRESENTS THE BROAD INTEREST OF THE PUBLIC RATHER THAN THE PERSONAL OR PRIVATE INTERESTS OF A LIMITED NUMBER OF DONORS IS CONSIDERED EVIDENCE THAT THE ORGANIZATION IS PUBLICLY SUPPORTED. THE GOVERNING BODY IS COMPROSED OF 5 INDIVIDUALS ELECTED PURSUANT TO THE ORGANIZATIONS'S BYLAWS FOR A 3-YEAR TERM RENEWABLE FOR 4 TERMS. ANY MEMBER OF THE MOTHER CHURCH OR A BRANCH CHURCH WITHIN A SIX STATE REGION MAY BECOME A MEMBER OF THE BOARD OF HIGH OAKS. THIS IS NOT AN ORGANIZATION WITH A GOVERNING BODY WHICH REPRESENTS THE PERSONAL OR PRIVATE INTEREST OF A LIMITED NUMBER OF DONORS, BUT RATHER, HIGH OAKS HAS A GOVERNING BODY WHICH REPRESENTS THE INTEREST OF ITS BROAD-BASED COMMUNITY IT SERVES.BASED ON THE ABOVE, HIGH OAKS RESPECTULLY REQUESTS THAT THE INTERNAL REVENUE SERVICE CONTINUE TO RECOGNIZE ITS STATUS AS A PURELY PUBLIC CHARITY UNDER CODE 509 A(1).</FactsAndCircumstancesTestTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>DOCUMENTS ARE AVAILABLE UPON REQUEST</ExplanationTxt>
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