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        <PersonNm>Nicole Cochran</PersonNm>
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        <PersonNm>Barbara Brodsky</PersonNm>
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        <FormAndLineReferenceDesc>Part I: Additional Information</FormAndLineReferenceDesc>
        <ExplanationTxt>Part II, Section C, Line 17A, facts and circumstances test:Friends of NAEOP (FRNAEOP) satisfies the requirements to qualify as a public charity under the facts and circumstances test outlined in Reg. 1.170A-9(F)(3). The amount of govermental and public support from unrelated donors received equals at least 10 percent of the total support received by FRNAEOP, which satisfies the 10 percent limitation. FRNAEOP actively solicits funds from the general public via fundraising events and has a governing body that represents the broad interest of the public. FRNAEOP maintains a definitive program to accomplish its charitable work of helping students overcome class, social, academic, financial, and cultural barriers to higher education. Over 85% of FRNAEOP's expenses are direct grants in support of the program services.</ExplanationTxt>
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        <ExplanationTxt>| Donee's Name: Scholarship Awards to 16 Students | Cash Amount Given: $21660</ExplanationTxt>
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