Charities, especially newly created ones, are frequently confused about their classification under Sections 501(c)(3) and 509(a) of the Tax Code. It's not surprising. The rules are some of the most technical and confusing of all the tax rules affecting charities. This Ready Reference Page includes a chart showing the items of income included and excluded in the calculation of the public support fraction under sections 509(a)(1) and 509(a)(2) and does the calculation of the percentage under each section from a comprehensive example of sources of income. subscriber and want to access this page?You can buy the 6 page PDF in our store for $3.95.