Board Management

The numerator: total contributions from the public, but with a cap, gifts from any single donor are only counted up to 2% of your total support over the 5-year period. This prevents one massive donor from being treated as "the public."
The denominator: total support over the same 5 years, including investment income and program revenue (with some adjustments).
The threshold: the ratio must be at least 33⅓%. If you're between 10% and 33⅓%, you can sometimes qualify under a "facts and circumstances" test, but it's better to be safely above 33⅓%.

A Step Ahead Media, DBA All In One Nonprofit | allinonenonprofit.com

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