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      <FactsAndCircumstancesTestTxt>The American Foundation for the National Museums Scotland ("AFNMS") satisfies the "facts and circumstances" test.A. Attraction of Public SupportAFNMS has maintained a continuous and bona fide program for the solicitation of funds from individuals, businesses and charitable organizations that are interested in its programs. During the 60-month period ended December 31, 2024, AFNMS received contributions from 59 separate contributors. AFNMS and National Museums Scotland continuously work together to identify American individuals, both in the US and the UK, with an interest in the Museums and/or in Scottish history and culture. Cultivation events are periodically held in the US, sometimes in conjunction with a museum opening or exhibition or with a visit to the US by an NMS curator. National Museums Scotland's treasures have been loaned to US museums in Boston, San Francisco, Texas, Virginia, Connecticut, New York, and Chicago, which helps raise awareness in the US of both National Museums Scotland and AFNMS. National Museums Scotland curators also regularly work with colleagues in the USA on joint research initiatives. In addition, Scottish societies in the US, such as the St. George's Societies, Caledonian Clubs, the Burns Societies and the Clan Societies have been contacted as part of AFNMS outreach efforts. AFNMS also maintains a public website describing its programs, including a feature permitting donors to make donations online. National Museums Scotland preserve, interpret and make accessible for all the past and present of Scotland, other nations and cultures, and the natural world. They care for over four million objects and their collections have been built up over two centuries. They encompass a broad range of internationally important collections in subject areas such as archaeology, world cultures, natural sciences, science and technology, European decorative arts and Scottish history and culture. They operate for the public and national benefit, not just for this generation but for the future generations of Scotland, and for visitors to Scotland. National Museums Scotland is Scotland's national museum service and their flagship site, National Museum of Scotland, is the most visited visitor attraction in the U.K. outside London. Consequently, along with their other national museum sites across Scotland, they are a magnet for Americans visiting Scotland as well as for Americans resident there or elsewhere in the United Kingdom. AFNMS fundraising efforts continue to benefit from the Museums' success in attracting visitors. B. Percentage of Public SupportAFNMS' public support percentage for 2024 was 20.58%, which is an increase over the prior year. C. Sources of SupportVirtually all of AFNMS' support comes from charitable contributions. AFNMS receives support from a broad group of individuals, businesses and charitable organizations. As noted above, during the five-year period ended December 31, 2024, AFNMS received contributions from 59 separate contributors. Four of the contributors, each a "Large Contributor", made contributions that totaled more than 2% of AFNMS' total support. As far as AFNMS is aware, (i) the Large Contributors are not related to one another, (ii) none of the AFNMS officers or directors is, or has a family member that is, an officer or director of a Large Contributor and (iii) none of the Large Contributors is, or has a family member that is, an officer or director of AFNMS, except for Lynda Logan. In short, AFNMS supporters are a broad and diverse group, as opposed to a single individual or family. D. Representative Governing BodyAFNMS' Board of Trustees consists of civic leaders who are broadly representative of the community interested in its programs and have interest in and expertise in art and financial management. The following individuals are on the Board:Name &amp; AffiliationsChristopher Gow - Owner of Creel and Gow with professional expertise in the visual arts Lynda Logan - Board member of the New York Foundation for the Arts; Trustee of National Museums Scotland; Chief Revenue Officer, Reorg.John Fox - Retired former Vice President with Johnson &amp; Johnson; patron of the arts.Robert Sherriff - Special Projects Director, Viking GroupJoseph Davidson - Senior Manager, DeloitteNone of the trustees are related by family or business relationships with the other trustees. E. Availability of Public Facilities or ServicesAFNMS supports National Museums Scotland, which is governed by a Board of Trustees appointed by the Scottish Government. In addition to their largest site, National Museum of Scotland, on Chambers Street, Edinburgh, they operate across Scotland at three other sites:National Museum of Flight, East LothianNational War Museum, EdinburghNational Museum of Rural Life, East KilbrideIn addition, the National Museums Collections Centre on the outskirts of Edinburgh provides a home for objects not currently on display and also houses state-of-the-art facilities for conservation, taxidermy and academic research.The Museums are among the foremost museums in the United Kingdom, and welcome millions of visitors every year. The principal funding for annual operations for the Museums is provided by the Scottish Government, and as a consequence the largest site, the National Museum of Scotland, is open to the public free of charge. Additional funding is provided by donors from around the world and from earned income relating to the Museum's mission, such as gift shop revenueEnabling people to learn through their collections is a core responsibility of the Museums. They work to inspire visitors from across the globe to learn more about Scotland and the world through engaging programs, events and high-quality displays. As well as providing access to the collections on site they provide global access through growing digital channels. Thus, AFNMS' programs directly benefit the general public.</FactsAndCircumstancesTestTxt>
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