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        <ExplanationTxt>Green Mountain Audubon Society meets the facts and cirucmstances test for public charity status because of the following:1 - at least 10% of its revenues are normally from the general public2 - it maintains a bona fide program for solicitation of funds from the general public, community and membership group. It solicits these funds via its web site and various public activities3 - its support is broad based from many individuals from the general public and not concentrated to a single person or family group4 - The organization is governed by a representative board of directors made up of members from the general public that changes frequently5 - The organization provides services, edcuation and facilities related to birds and bird watching directly for the benefit of the general public6 - Membership dues are very nominal7 - Organization's activities are designed to appeal to perons having a common interest in birds, preservation of bird habitat and bird watching</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>Draft copy of form 990 provided to board prior to filing</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
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</Return>