(i)Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
---|---|---|---|---|---|---|
Yes | No | |||||
Total |
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
---|---|---|---|---|---|---|---|
1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .... | 214,562 | 271,722 | 492,160 | 466,491 | 1,029,782 | 2,474,717 |
2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf....... | ||||||
3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
4 | Total. Add lines 1 through 3 | 214,562 | 271,722 | 492,160 | 466,491 | 1,029,782 | 2,474,717 |
5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. | 1,662,466 | |||||
6 | Public support. Subtract line 5 from line 4. | 812,251 |
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
---|---|---|---|---|---|---|---|
7 | Amounts from line 4.. | 214,562 | 271,722 | 492,160 | 466,491 | 1,029,782 | 2,474,717 |
8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 199 | 61 | 107 | 127 | 28,970 | 29,464 |
9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 2,427 | 2,427 | ||||
11 | Total support Add lines 7 through 10. | 2,506,608 |
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
---|---|---|---|---|---|---|---|
1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose...... | ||||||
3 | Gross receipts from activities that are not an unrelated trade or business under section 513.. | ||||||
4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
5 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
6 | Total. Add lines 1 through 5. | ||||||
7a | Amounts included on lines 1, 2, and 3 received from disqualified persons... | ||||||
b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
c | Add lines 7a and 7b.. | ||||||
8 | Public support (Subtract line 7c from line 6.) |
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
---|---|---|---|---|---|---|---|
9 | Amounts from line 6... | ||||||
10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
c | Add lines 10a and 10b. | ||||||
11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | ||||||
12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
13 | Total support. (Add lines 9, 10c, 11, and 12.).. |
Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
1 | Net short-term capital gain | 1 | ||||
2 | Recoveries of prior-year distributions | 2 | ||||
3 | Other gross income (see instructions) | 3 | ||||
4 | Add lines 1 through 3 | 4 | ||||
5 | Depreciation and depletion | 5 | ||||
6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
7 | Other expenses (see instructions) | 7 | ||||
8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 |
Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
a | Average monthly value of securities | 1a | ||||
b | Average monthly cash balances | 1b | ||||
c | Fair market value of other non-exempt-use assets | 1c | ||||
d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
e | Discount claimed for blockage or other factors (explain in detail in Part VI): | |||||
2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
3 | Subtract line 2 from line 1d | 3 | ||||
4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
6 | Multiply line 5 by .035 | 6 | ||||
7 | Recoveries of prior-year distributions | 7 | ||||
8 | Minimum Asset Amount (add line 7 to line 6) | 8 |
Section C - Distributable Amount | Current Year | |||||
1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
2 | Enter 85% of line 1 | 2 | ||||
3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
4 | Enter greater of line 2 or line 3 | 4 | ||||
5 | Income tax imposed in prior year | 5 | ||||
6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 |
Section D - Distributions | Current Year | |
---|---|---|
1 Amounts paid to supported organizations to accomplish exempt purposes | ||
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
4 Amounts paid to acquire exempt-use assets | ||
5 Qualified set-aside amounts (prior IRS approval required) | ||
6 Other distributions (describe in Part VI). See instructions | ||
7Total annual distributions. Add lines 1 through 6. | ||
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
9 Distributable amount for 2014 from Section C, line 6 | ||
10 Line 8 amount divided by Line 9 amount |
Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2014 |
(iii) Distributable Amount for 2014 |
|
---|---|---|---|---|
1
Distributable amount for 2014 from Section C, line 6 |
||||
2
Underdistributions, if any, for years prior to 2014 (reasonable cause required--see instructions) |
||||
3 Excess distributions carryover, if any, to 2014: | ||||
a From 2009.......X | ||||
b From 2010.......X | ||||
c From 2011.......X | ||||
d From 2012.......X | ||||
e From 2013....... | ||||
fTotal of lines 3a through e | ||||
g Applied to underdistributions of prior years | ||||
h Applied to 2014 distributable amount | ||||
i
Carryover from 2009 not applied (see instructions) |
||||
j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
4Distributions for 2014 from Section D, line 7: | ||||
$ | ||||
a Applied to underdistributions of prior years | ||||
b Applied to 2014 distributable amount | ||||
c Remainder. Subtract lines 4a and 4b from 4. | ||||
5
Remaining underdistributions for years prior to 2014, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions) |
||||
6
Remaining underdistributions for 2014. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
||||
7 Excess distributions carryover to 2015. Add lines 3j and 4c. |
||||
8 Breakdown of line 7: | ||||
a From 2010.......X | ||||
b From 2011.......X | ||||
c From 2012.......X | ||||
d From 2013....... | ||||
e From 2014....... |
Facts And Circumstances Test |
---|
THE FOLLOWING FACTS AND CIRCUMSTANCES ALSO WERE REPORTED TO COME TO A FINAL DETERMINATION THAT THE TAXPAYER IS A PUBLIC CHARITY: 1.170A-9(E)(3)(II) ATTRACTION OF PUBLIC SUPPORT. PACHYONYCHIA CONGENITA (PC) IS AN ULTRA RARE SKIN DISORDER WHICH CAUSES PAINFUL BLISTERS AND CALLUSES ON FEET AS WELL AS THICKENED NAILS, CYSTS, AND OTHER PAINFUL SYMPTOMS. THE TAXPAYER'S PRIMARY GOALS HAVE BEEN (1)TO INTEREST LEADING SCIENTISTS AND PHYSICANS WHO SPECIALIZE IN KERATIN DISORDERS IN RESEARCH FOR THE ULTRA-RARE DISORDER, PC AND TO ESTABLISH COLLABORATION AMONG RESEARCHERS; (2) TO ESTABLISH AND MAINTAIN AN INTERNATIONAL PC PATIENT REGISTRY (IPCRR) AS A RESOURCE FOR SCIENTIFIC RESEARCH; AND (3) TO PROVIDE EDUCATION AND SUPPORT FOR PHYSICIANS, SCIENTISTS AND PC PATIENTS AND THEIR FAMILIES WORLDWIDE. BY THEIR VERY NATURE, THESE TYPES OF ACTIVITIES HAVE THE POTENTIAL TO ATTRACT SUPPORT FROM GOVERNMENTAL UNITS AND PUBLIC CHARTIEIS ON A CONTINUOUS BASIS. AT NO TIME HAS PC PROJECT CONDUCTED ACTIVITIES WHICH SERVE THE PERSONAL OR PRIVATE INTEREST OF ITS FOUNDERS OR OTHER INSIDERS. THE TAXPAYER MAINTAINS A CONTINUOUS AND BONA FIDE PROGRAM FOR SOLICIATION OF FUNDS. BROCHURES REQUESTING DONATIONS ARE WIDELY DISTRIBUTED AT SCIENTIFIC, PATIENT SUPPORT, AND PUBLIC EVENTS. THESE BROCHURES WERE ALSO DISTRIBUTED THROUGH DIRECT MAILINGS TO PERSONAL AND PROFESSIONAL CONTACTS. GRANT APPLICATIONS HAVE BEEN MADE TO FOUNDATIONS SUCH AS NFED, NORD, FDA/OOPD, NIH/NIAMS AND OTHERS. 1.170A-9(E)(3)(III) PERCENTAGE OF FINANCIAL SUPPORT. THE TAXPAYER RECEIVED 32.4% OF ITS SUPPORT FROM PUBLIC SOURCES FROM 2010 TO 2014. 1.170A-9(E)(3)(IV) SOURCES OF SUPPORT. THE TAXPAYER HAS RECEIVED ITS SUPPORT FROM INDIVIDUALS, BUSINESSES AND FOUNDATIONS NOT RELATED TO THE ORGANIZATION THROUGH EITHER BUSINESS OR FAMILY RELATIONS. IN ADDITION TO DIRECT DONATIONS, MANY INDIVIDUALS HAVE DONATED TIME AND SERVICES TO ASSIST THE TAXPAYER IN ITS EXEMPT PURPOSE. 1.170A-9(E)(3)(V) REPRESENTATIVE GOVERNING BODY. THE TAXPAYER HAS THREE BOARDS THAT GOVERN ITS ACTIVITIES: 1. THE BOARD OF TRUSTEES DOES NOT REPRESENT THE PERSONAL OR PRIVATE INTERESTS OF A LIMITED NUMBER OF DONORS OR RELATED PERSONS. ALL BOARD MEMBERS SERVE WITHOUT COMPENSATION. MEMBERS OF THE BOARD HAVE SPECIAL KNOWLEDGE OR EXPERTISE TO ASSIST IN FULFILING ITS EXEMPT PURPOSE. 2. THE MEDICAL AND SCIENTIFIC ADVISORY BOARD IS A VOLUNTEER BOARD CONSISTING OF 15 PHYSICIANS AND SCIENTISTS WHO HAVE A SPECIALTY IN DETMATOLOGICAL RESEARCH AND GENETICS, WITH AN EMPHASIS ON KERATIN DISORDERS. SOME MEMBERS OF THIS BOARD ARE IN CONTACT DAILY WITH THE TAXPAYER REGARDING RESEARCH AND PATIENT CARE. MANY ARE IN CONTACT SEVERAL TIMES A MONTH. CONFERENCE CALLS ARE REGULARLY HELD WITH THE ENTIRE GROUP AND WITH SPECIAL SUB-GROUPS FOR PLANNING. THIS BOARD IS AVAILABLE FOR CONSULTATION REGARDING PATIENT CARE AND PATIENT NEEDS. 3. VOLUNTARY PATIENT ADVOCATES WORK TRHOUGH VARIOUS SOCIAL MEDIA SUCH AS FACEBOOK TO PROVIDE PATIENT OUTREACH AND PATIENT-TO-PATIENT SUPPORT. 1.170A-9(E)(3)(VI) AVILABILITY OF PUBLIC FACILITIES OR SERVICES; PUBLIC PARTICIPATION IN PROGRAMS OR POLICIES. (A) THE FACT THAT AN ORGANIZATION IS THE TYPE WHICH GENERALLY PROVIDES FACILITIES OR SERVICES DIRECTLY FOR THE BENEFIT OF THE GENERAL...WILL BE CONSIDERED EVIDENCE THAT SUCH ORGANIZATION IS "PUBLICLY SUPPORTED." IN FEBRUARY 2004, THE TAXPAYER ORGANIZED THE FIRST INTERNATIONAL PC CONFERENCE IN WHICH 23 OF THE LEADING KERATIN SPECIALISTS ATTENDED INCLUDING MARIO CAPECCHI (WINNER OF 2007 NOBEL PRIZE FOR MEDICINE). AT THE MEETING, THE GROUP FORMED THE INTERNATIONAL PC CONSORTIUM (IPCC) TO ENCOURAGE COLLABORATION FOR PC RESEARCH. THERE ARE NOW 141 EXPERTS WHO ARE ACTIVE MEMBERS OF THE IPCC AND EACH HAS AGREED TO COLLABORATE AND SHARE REAGANTS AND EXPERTISE TO ASSIST OTHER IPCC MEMBERS IN REGARD TO PC RESEARCH AND PATIENT CARE. THE MAJORITY OF THESE PARTICIPANTS REPRESENT NON-GOVERNMENTAL ORGANIZATIONS THAT SERVE MEMBERS OF A CHARITABLE CLASS IN THEIR HOME COUNTRIES. A LIST OF PARTICIPANTS CAN BE PROVIDED FOR REVIEW IF NEEDED. BEGINNING WITH THE 2004 SYMPOSIUM, THE TAXPAYER HAS SPONSORED AN ANUAL SCIENTIFIC MEETING EACH YEAR. THE TAXPAYER ALSO PROVIDES EXPERTISE DIRECTLY FOR THE BENEFIT OF THE GENERAL PUBLIC BY RESPONDING TO DOZENS OF TELEPHONE, MAIL, AND INTERNET INQUIRIES EACH WEEK AT NO CHARGE FROM PUBLIC HEALTH OFFICALS, PRACTITIONERS IN THE FIELD, AND/OR MEMBERS OF THE GENERAL PUBLIC. IN MANY CASES, MEMBERS OF THE MEDICAL AND SCIENTIFIC ADVISORY BOARD PROVIDED RESPONSES WHEN SPECIFIC SCIENTIFIC OR MEDICAL OPINIONS WERE NEEDED. THE IPCC HAS 3 WORKING TEAMS (1) RESEARCH TEAM CONDUCTING BASIC AND TRANSLATIONAL RESEARCH (2) DIAGNOSTICS AND GENETICS TEAM (3) PHYSICIANS NETWORK. EACH OF THESE TEAMS ARE ACTIVELY PROVIDED PUBLIC SERVICE TO THOSE WITH PC AND MANY OTHER RELATED SKIN DISORDERS. (B) THE FACT THAT AN ORGANIZATION IS AN EDUCATION OR RESEARCH INSTITUTION WHICH REGULARLY PUBLISHES SCHOLARLY STUDIES...WILL ALSO BE CONSIDERED EVIDENCE THAT SUCH ORGANIZATION IS "PUBLICLY SUPPORTED." FROM 2004 TO 2014, THE TAXPAYER'S BOARD MEMBERS AND VOLUNTEERS HAVE CONTRIBUTED TO A NUMBER OF SCHOLARLY STUDIES RELATED TO PC AND PC RESEARCH. PUBLICATIONS CAN BE PROVIDED FOR REVIEW IF NEED AND MANY ARE ON-LINE AND AVAILABLE AT HTTP://WWW.PACHYONYCHIA.ORG/RESEARCH_ARTICLES.PHP . ALSO, IPCC NEWSLETTERS HAVE BEEN PUBLISHED EVERY QUARTER SINCE 2004. THE LATEST EDITION WAS DISTRIBUTED TO OVER 200 VIA E-MAIL AND MAIL.IN ADDITION, NUMEROUS PRESENTATIONS ON PC HAVE BEEN MADE BY BOARD MEMBERS AND VOLUNTEERS IN SCIENTIFIC MEETINGS IN ST LOUIS, MISSOURI; PHILADELPHIA, PENNSYLVANIA; LOS ANGELES, CALIFORNIA; SAN FRANCISCO, CALIFORNIA; WASHINGTON, DC; BUENOS AIRES, ARGENTINA; MAASTRICHT, THE NETHERLANDS;AND VARIOUS OTHER STATES & COUNTRIES. (C) SIMALARLY, THE FOLLOWING FACTORS WILL ALSO BE CONSIDERED EVIDENCE THAT AN ORGANIZATION IS "PUBLICLY SUPPORTED:" (1) THE PARTICIPATION IN, OR SPONSORSHIP OF, PROGRAMS OF THE ORGANIZATION BY MEMBERS OF THE PUBLIC HAVING SPECIAL KNOWLEDGE OR EXPERTISE, PUBLIC OFFICALS, OR CIVIC OR COMMUNITY LEADERS. PLEASE SEE (A) ABOVE FOR A DESCRIPTION OF THE TAXPAYER'S INTERNATIONAL SCIENTIFIC CONFERENCES FOR EXAMPLES OF PARTICIPATION IN, AND SPONSORSHIP OF PROGRAMS OF THE ORGANIZATION BY MEMBERS OF THE PUBLIC HAVING SPECIAL KNOWLEDGE OR EXPERTISE, PUBLIC OFFICALS, OR CIVIC OR COMMUNITY LEADERS. IN ADDITION, THE TAXPAYER HAS SEVERAL OTHER ACTIVITIES WHICH DEMONSTRATE THIS BROAD PUBLIC SUPPORT: 1. PATIENT SUPPORT MEETINGS HAVE BEEN HELD IN SALT LAKE CITY, UTAH (2004 AND 2009); KANSAS CITY, MISSOURI (2004); DUNDEE, SCOTLAND (2004 AND 2006); NIAGRA FALLS, ONTARIO (2005); PARK CITY, UTAH (2007); PITLOCHRY, SCOTLAND (2008); EDINBURGH, SCOTLAND(2010, 2012, 2014); PARIS, FRANCE (2010 AND 2012); PHEONIX, AZ, PITTSBURG, PA (2011) AND SANTA CRUZ, CA (2013). MORE THAN A DOZEN PHYSICIANS AND SCIENTISTS VOLUNTEERED THEIR TIME AND PAID THEIR OWN EXPENSES TO ATTEND THE 2007 MEETING AND SIMILAR NUMBERS HAVE ATTENDED EACH MEETING. THERE WERE OVER 50 PC PATIENTS AND MANY OF THEIR FAMILY MEMBERS AT THE 2007 MEETING; AND ATTENDANCE HAS CONTINUED TO INCREASE SINCE. THE 2004 MEETING IN KANSASY CITY WAS HOSTED BY THE FOUNDATION FOR ICHTHYOSIS AND RELATED SKIN TYPES (F.I.R.S.T.). THE MEETING IN 2004, 2006, AND 2008 WERE HOSTED BY THE UNIVERSITY OF DUNDEE, SCOTLAND.THE MEETING IN 2009 WAS HOSTED BY THE UNIVERSITY OF UTAH. THE MEETING LOCATION ALTERNATES EACH YEAR BETWEEN EUROPE AND THE UNITED STATES TO GIVE PATIENTS BROAD ACCESS TO INFORMATION AND SUPPORT. 2. THE INTERNATIONAL PC RESEARCH REGISTERY HAS RECEIVED INSTITUTIONAL REVIEW BOARD APPROVAL THROUGH THE WESTERN INSTIUTIONAL REVIEW BOARD (STUDY NO. 2004/0468/1057496. IRB APPROVAL HAS BEEN RENEWED EACH YEAR. THIS IS THE ONLY ACTIVE REGISTRY FOR PC PATIENTS IN THE WORLD. THERE ARE NEARLY 1,000 PATIENTS REGISTERED. PC PATIENTS REGISTERED ARE FROM 45 COUNTRIES AND 42 U.S. STATES. 1.170A-9(E)(3)(VII) ADDITIONAL FACTORS PERTINENT TO MEMBERSHIP ORGANIZATIONS. THE TAXPAYER IS NOT A MEMBERSHIP ORGANIZATION. |
Return Reference | Explanation |
---|---|
PART II, LINE 17A | THE FOLLOWING FACTS AND CIRCUMSTANCES ALSO WERE REPORTED TO COME TO A FINAL DETERMINATION THAT THE TAXPAYER IS A PUBLIC CHARITY: 1.170A-9(E)(3)(II) ATTRACTION OF PUBLIC SUPPORT. PACHYONYCHIA CONGENITA (PC) IS AN ULTRA RARE SKIN DISORDER WHICH CAUSES PAINFUL BLISTERS AND CALLUSES ON FEET AS WELL AS THICKENED NAILS, CYSTS, AND OTHER PAINFUL SYMPTOMS. THE TAXPAYER'S PRIMARY GOALS HAVE BEEN (1)TO INTEREST LEADING SCIENTISTS AND PHYSICANS WHO SPECIALIZE IN KERATIN DISORDERS IN RESEARCH FOR THE ULTRA-RARE DISORDER, PC AND TO ESTABLISH COLLABORATION AMONG RESEARCHERS; (2) TO ESTABLISH AND MAINTAIN AN INTERNATIONAL PC PATIENT REGISTRY (IPCRR) AS A RESOURCE FOR SCIENTIFIC RESEARCH; AND (3) TO PROVIDE EDUCATION AND SUPPORT FOR PHYSICIANS, SCIENTISTS AND PC PATIENTS AND THEIR FAMILIES WORLDWIDE. BY THEIR VERY NATURE, THESE TYPES OF ACTIVITIES HAVE THE POTENTIAL TO ATTRACT SUPPORT FROM GOVERNMENTAL UNITS AND PUBLIC CHARTIEIS ON A CONTINUOUS BASIS. AT NO TIME HAS PC PROJECT CONDUCTED ACTIVITIES WHICH SERVE THE PERSONAL OR PRIVATE INTEREST OF ITS FOUNDERS OR OTHER INSIDERS. THE TAXPAYER MAINTAINS A CONTINUOUS AND BONA FIDE PROGRAM FOR SOLICIATION OF FUNDS. BROCHURES REQUESTING DONATIONS ARE WIDELY DISTRIBUTED AT SCIENTIFIC, PATIENT SUPPORT, AND PUBLIC EVENTS. THESE BROCHURES WERE ALSO DISTRIBUTED THROUGH DIRECT MAILINGS TO PERSONAL AND PROFESSIONAL CONTACTS. GRANT APPLICATIONS HAVE BEEN MADE TO FOUNDATIONS SUCH AS NFED, NORD, FDA/OOPD, NIH/NIAMS AND OTHERS. 1.170A-9(E)(3)(III) PERCENTAGE OF FINANCIAL SUPPORT. THE TAXPAYER RECEIVED 32.4% OF ITS SUPPORT FROM PUBLIC SOURCES FROM 2010 TO 2014. 1.170A-9(E)(3)(IV) SOURCES OF SUPPORT. THE TAXPAYER HAS RECEIVED ITS SUPPORT FROM INDIVIDUALS, BUSINESSES AND FOUNDATIONS NOT RELATED TO THE ORGANIZATION THROUGH EITHER BUSINESS OR FAMILY RELATIONS. IN ADDITION TO DIRECT DONATIONS, MANY INDIVIDUALS HAVE DONATED TIME AND SERVICES TO ASSIST THE TAXPAYER IN ITS EXEMPT PURPOSE. 1.170A-9(E)(3)(V) REPRESENTATIVE GOVERNING BODY. THE TAXPAYER HAS THREE BOARDS THAT GOVERN ITS ACTIVITIES: 1. THE BOARD OF TRUSTEES DOES NOT REPRESENT THE PERSONAL OR PRIVATE INTERESTS OF A LIMITED NUMBER OF DONORS OR RELATED PERSONS. ALL BOARD MEMBERS SERVE WITHOUT COMPENSATION. MEMBERS OF THE BOARD HAVE SPECIAL KNOWLEDGE OR EXPERTISE TO ASSIST IN FULFILING ITS EXEMPT PURPOSE. 2. THE MEDICAL AND SCIENTIFIC ADVISORY BOARD IS A VOLUNTEER BOARD CONSISTING OF 15 PHYSICIANS AND SCIENTISTS WHO HAVE A SPECIALTY IN DETMATOLOGICAL RESEARCH AND GENETICS, WITH AN EMPHASIS ON KERATIN DISORDERS. SOME MEMBERS OF THIS BOARD ARE IN CONTACT DAILY WITH THE TAXPAYER REGARDING RESEARCH AND PATIENT CARE. MANY ARE IN CONTACT SEVERAL TIMES A MONTH. CONFERENCE CALLS ARE REGULARLY HELD WITH THE ENTIRE GROUP AND WITH SPECIAL SUB-GROUPS FOR PLANNING. THIS BOARD IS AVAILABLE FOR CONSULTATION REGARDING PATIENT CARE AND PATIENT NEEDS. 3. VOLUNTARY PATIENT ADVOCATES WORK TRHOUGH VARIOUS SOCIAL MEDIA SUCH AS FACEBOOK TO PROVIDE PATIENT OUTREACH AND PATIENT-TO-PATIENT SUPPORT. 1.170A-9(E)(3)(VI) AVILABILITY OF PUBLIC FACILITIES OR SERVICES; PUBLIC PARTICIPATION IN PROGRAMS OR POLICIES. (A) THE FACT THAT AN ORGANIZATION IS THE TYPE WHICH GENERALLY PROVIDES FACILITIES OR SERVICES DIRECTLY FOR THE BENEFIT OF THE GENERAL...WILL BE CONSIDERED EVIDENCE THAT SUCH ORGANIZATION IS "PUBLICLY SUPPORTED." IN FEBRUARY 2004, THE TAXPAYER ORGANIZED THE FIRST INTERNATIONAL PC CONFERENCE IN WHICH 23 OF THE LEADING KERATIN SPECIALISTS ATTENDED INCLUDING MARIO CAPECCHI (WINNER OF 2007 NOBEL PRIZE FOR MEDICINE). AT THE MEETING, THE GROUP FORMED THE INTERNATIONAL PC CONSORTIUM (IPCC) TO ENCOURAGE COLLABORATION FOR PC RESEARCH. THERE ARE NOW 141 EXPERTS WHO ARE ACTIVE MEMBERS OF THE IPCC AND EACH HAS AGREED TO COLLABORATE AND SHARE REAGANTS AND EXPERTISE TO ASSIST OTHER IPCC MEMBERS IN REGARD TO PC RESEARCH AND PATIENT CARE. THE MAJORITY OF THESE PARTICIPANTS REPRESENT NON-GOVERNMENTAL ORGANIZATIONS THAT SERVE MEMBERS OF A CHARITABLE CLASS IN THEIR HOME COUNTRIES. A LIST OF PARTICIPANTS CAN BE PROVIDED FOR REVIEW IF NEEDED. BEGINNING WITH THE 2004 SYMPOSIUM, THE TAXPAYER HAS SPONSORED AN ANUAL SCIENTIFIC MEETING EACH YEAR. THE TAXPAYER ALSO PROVIDES EXPERTISE DIRECTLY FOR THE BENEFIT OF THE GENERAL PUBLIC BY RESPONDING TO DOZENS OF TELEPHONE, MAIL, AND INTERNET INQUIRIES EACH WEEK AT NO CHARGE FROM PUBLIC HEALTH OFFICALS, PRACTITIONERS IN THE FIELD, AND/OR MEMBERS OF THE GENERAL PUBLIC. IN MANY CASES, MEMBERS OF THE MEDICAL AND SCIENTIFIC ADVISORY BOARD PROVIDED RESPONSES WHEN SPECIFIC SCIENTIFIC OR MEDICAL OPINIONS WERE NEEDED. THE IPCC HAS 3 WORKING TEAMS (1) RESEARCH TEAM CONDUCTING BASIC AND TRANSLATIONAL RESEARCH (2) DIAGNOSTICS AND GENETICS TEAM (3) PHYSICIANS NETWORK. EACH OF THESE TEAMS ARE ACTIVELY PROVIDED PUBLIC SERVICE TO THOSE WITH PC AND MANY OTHER RELATED SKIN DISORDERS. (B) THE FACT THAT AN ORGANIZATION IS AN EDUCATION OR RESEARCH INSTITUTION WHICH REGULARLY PUBLISHES SCHOLARLY STUDIES...WILL ALSO BE CONSIDERED EVIDENCE THAT SUCH ORGANIZATION IS "PUBLICLY SUPPORTED." FROM 2004 TO 2014, THE TAXPAYER'S BOARD MEMBERS AND VOLUNTEERS HAVE CONTRIBUTED TO A NUMBER OF SCHOLARLY STUDIES RELATED TO PC AND PC RESEARCH. PUBLICATIONS CAN BE PROVIDED FOR REVIEW IF NEED AND MANY ARE ON-LINE AND AVAILABLE AT HTTP://WWW.PACHYONYCHIA.ORG/RESEARCH_ARTICLES.PHP . ALSO, IPCC NEWSLETTERS HAVE BEEN PUBLISHED EVERY QUARTER SINCE 2004. THE LATEST EDITION WAS DISTRIBUTED TO OVER 200 VIA E-MAIL AND MAIL.IN ADDITION, NUMEROUS PRESENTATIONS ON PC HAVE BEEN MADE BY BOARD MEMBERS AND VOLUNTEERS IN SCIENTIFIC MEETINGS IN ST LOUIS, MISSOURI; PHILADELPHIA, PENNSYLVANIA; LOS ANGELES, CALIFORNIA; SAN FRANCISCO, CALIFORNIA; WASHINGTON, DC; BUENOS AIRES, ARGENTINA; MAASTRICHT, THE NETHERLANDS;AND VARIOUS OTHER STATES & COUNTRIES. (C) SIMALARLY, THE FOLLOWING FACTORS WILL ALSO BE CONSIDERED EVIDENCE THAT AN ORGANIZATION IS "PUBLICLY SUPPORTED:" (1) THE PARTICIPATION IN, OR SPONSORSHIP OF, PROGRAMS OF THE ORGANIZATION BY MEMBERS OF THE PUBLIC HAVING SPECIAL KNOWLEDGE OR EXPERTISE, PUBLIC OFFICALS, OR CIVIC OR COMMUNITY LEADERS. PLEASE SEE (A) ABOVE FOR A DESCRIPTION OF THE TAXPAYER'S INTERNATIONAL SCIENTIFIC CONFERENCES FOR EXAMPLES OF PARTICIPATION IN, AND SPONSORSHIP OF PROGRAMS OF THE ORGANIZATION BY MEMBERS OF THE PUBLIC HAVING SPECIAL KNOWLEDGE OR EXPERTISE, PUBLIC OFFICALS, OR CIVIC OR COMMUNITY LEADERS. IN ADDITION, THE TAXPAYER HAS SEVERAL OTHER ACTIVITIES WHICH DEMONSTRATE THIS BROAD PUBLIC SUPPORT: 1. PATIENT SUPPORT MEETINGS HAVE BEEN HELD IN SALT LAKE CITY, UTAH (2004 AND 2009); KANSAS CITY, MISSOURI (2004); DUNDEE, SCOTLAND (2004 AND 2006); NIAGRA FALLS, ONTARIO (2005); PARK CITY, UTAH (2007); PITLOCHRY, SCOTLAND (2008); EDINBURGH, SCOTLAND(2010, 2012, 2014); PARIS, FRANCE (2010 AND 2012); PHEONIX, AZ, PITTSBURG, PA (2011) AND SANTA CRUZ, CA (2013). MORE THAN A DOZEN PHYSICIANS AND SCIENTISTS VOLUNTEERED THEIR TIME AND PAID THEIR OWN EXPENSES TO ATTEND THE 2007 MEETING AND SIMILAR NUMBERS HAVE ATTENDED EACH MEETING. THERE WERE OVER 50 PC PATIENTS AND MANY OF THEIR FAMILY MEMBERS AT THE 2007 MEETING; AND ATTENDANCE HAS CONTINUED TO INCREASE SINCE. THE 2004 MEETING IN KANSASY CITY WAS HOSTED BY THE FOUNDATION FOR ICHTHYOSIS AND RELATED SKIN TYPES (F.I.R.S.T.). THE MEETING IN 2004, 2006, AND 2008 WERE HOSTED BY THE UNIVERSITY OF DUNDEE, SCOTLAND.THE MEETING IN 2009 WAS HOSTED BY THE UNIVERSITY OF UTAH. THE MEETING LOCATION ALTERNATES EACH YEAR BETWEEN EUROPE AND THE UNITED STATES TO GIVE PATIENTS BROAD ACCESS TO INFORMATION AND SUPPORT. 2. THE INTERNATIONAL PC RESEARCH REGISTERY HAS RECEIVED INSTITUTIONAL REVIEW BOARD APPROVAL THROUGH THE WESTERN INSTIUTIONAL REVIEW BOARD (STUDY NO. 2004/0468/1057496. IRB APPROVAL HAS BEEN RENEWED EACH YEAR. THIS IS THE ONLY ACTIVE REGISTRY FOR PC PATIENTS IN THE WORLD. THERE ARE NEARLY 1,000 PATIENTS REGISTERED. PC PATIENTS REGISTERED ARE FROM 45 COUNTRIES AND 42 U.S. STATES. 1.170A-9(E)(3)(VII) ADDITIONAL FACTORS PERTINENT TO MEMBERSHIP ORGANIZATIONS. THE TAXPAYER IS NOT A MEMBERSHIP ORGANIZATION. |
PART II, LINE 17B | THE FOLLOWING FACTS AND CIRCUMSTANCES ALSO WERE REPORTED TO COME TO A FINAL DETERMINATION THAT THE TAXPAYER IS A PUBLIC CHARITY: 1.170A-9(E)(3)(II) ATTRACTION OF PUBLIC SUPPORT. PACHYONYCHIA CONGENITA (PC) IS AN ULTRA RARE SKIN DISORDER WHICH CAUSES PAINFUL BLISTERS AND CALLUSES ON FEET AS WELL AS THICKENED NAILS, CYSTS, AND OTHER PAINFUL SYMPTOMS. THE TAXPAYER'S PRIMARY GOALS HAVE BEEN (1)TO INTEREST LEADING SCIENTISTS AND PHYSICANS WHO SPECIALIZE IN KERATIN DISORDERS IN RESEARCH FOR THE ULTRA-RARE DISORDER, PC AND TO ESTABLISH COLLABORATION AMONG RESEARCHERS; (2) TO ESTABLISH AND MAINTAIN AN INTERNATIONAL PC PATIENT REGISTRY (IPCRR) AS A RESOURCE FOR SCIENTIFIC RESEARCH; AND (3) TO PROVIDE EDUCATION AND SUPPORT FOR PHYSICIANS, SCIENTISTS AND PC PATIENTS AND THEIR FAMILIES WORLDWIDE. BY THEIR VERY NATURE, THESE TYPES OF ACTIVITIES HAVE THE POTENTIAL TO ATTRACT SUPPORT FROM GOVERNMENTAL UNITS AND PUBLIC CHARTIEIS ON A CONTINUOUS BASIS. AT NO TIME HAS PC PROJECT CONDUCTED ACTIVITIES WHICH SERVE THE PERSONAL OR PRIVATE INTEREST OF ITS FOUNDERS OR OTHER INSIDERS. THE TAXPAYER MAINTAINS A CONTINUOUS AND BONA FIDE PROGRAM FOR SOLICIATION OF FUNDS. BROCHURES REQUESTING DONATIONS ARE WIDELY DISTRIBUTED AT SCIENTIFIC, PATIENT SUPPORT, AND PUBLIC EVENTS. THESE BROCHURES WERE ALSO DISTRIBUTED THROUGH DIRECT MAILINGS TO PERSONAL AND PROFESSIONAL CONTACTS. GRANT APPLICATIONS HAVE BEEN MADE TO FOUNDATIONS SUCH AS NFED, NORD, FDA/OOPD, NIH/NIAMS AND OTHERS. 1.170A-9(E)(3)(III) PERCENTAGE OF FINANCIAL SUPPORT. THE TAXPAYER RECEIVED 30.82% OF ITS SUPPORT FROM PUBLIC SOURCES FROM 2009 TO 2013. 1.170A-9(E)(3)(IV) SOURCES OF SUPPORT. THE TAXPAYER HAS RECEIVED ITS SUPPORT FROM INDIVIDUALS, BUSINESSES AND FOUNDATIONS NOT RELATED TO THE ORGANIZATION THROUGH EITHER BUSINESS OR FAMILY RELATIONS. IN ADDITION TO DIRECT DONATIONS, MANY INDIVIDUALS HAVE DONATED TIME AND SERVICES TO ASSIST THE TAXPAYER IN ITS EXEMPT PURPOSE. 1.170A-9(E)(3)(V) REPRESENTATIVE GOVERNING BODY. THE TAXPAYER HAS THREE BOARDS THAT GOVERN ITS ACTIVITIES: 1. THE BOARD OF TRUSTEES DOES NOT REPRESENT THE PERSONAL OR PRIVATE INTERESTS OF A LIMITED NUMBER OF DONORS OR RELATED PERSONS. ALL BOARD MEMBERS SERVE WITHOUT COMPENSATION. MEMBERS OF THE BOARD HAVE SPECIAL KNOWLEDGE OR EXPERTISE TO ASSIST IN FULFILING ITS EXEMPT PURPOSE. 2. THE MEDICAL AND SCIENTIFIC ADVISORY BOARD IS A VOLUNTEER BOARD CONSISTING OF 15 PHYSICIANS AND SCIENTISTS WHO HAVE A SPECIALTY IN DETMATOLOGICAL RESEARCH AND GENETICS, WITH AN EMPHASIS ON KERATIN DISORDERS. SOME MEMBERS OF THIS BOARD ARE IN CONTACT DAILY WITH THE TAXPAYER REGARDING RESEARCH AND PATIENT CARE. MANY ARE IN CONTACT SEVERAL TIMES A MONTH. CONFERENCE CALLS ARE REGULARLY HELD WITH THE ENTIRE GROUP AND WITH SPECIAL SUB-GROUPS FOR PLANNING. THIS BOARD IS AVAILABLE FOR CONSULTATION REGARDING PATIENT CARE AND PATIENT NEEDS. 3. VOLUNTARY PATIENT ADVOCATES WORK TRHOUGH VARIOUS SOCIAL MEDIA SUCH AS FACEBOOK TO PROVIDE PATIENT OUTREACH AND PATIENT-TO-PATIENT SUPPORT. 1.170A-9(E)(3)(VI) AVILABILITY OF PUBLIC FACILITIES OR SERVICES; PUBLIC PARTICIPATION IN PROGRAMS OR POLICIES. (A) THE FACT THAT AN ORGANIZATION IS THE TYPE WHICH GENERALLY PROVIDES FACILITIES OR SERVICES DIRECTLY FOR THE BENEFIT OF THE GENERAL...WILL BE CONSIDERED EVIDENCE THAT SUCH ORGANIZATION IS "PUBLICLY SUPPORTED." IN FEBRUARY 2004, THE TAXPAYER ORGANIZED THE FIRST INTERNATIONAL PC CONFERENCE IN WHICH 23 OF THE LEADING KERATIN SPECIALISTS ATTENDED INCLUDING MARIO CAPECCHI (WINNER OF 2007 NOBEL PRIZE FOR MEDICINE). AT THE MEETING, THE GROUP FORMED THE INTERNATIONAL PC CONSORTIUM (IPCC) TO ENCOURAGE COLLABORATION FOR PC RESEARCH. THERE ARE NOW 141 EXPERTS WHO ARE ACTIVE MEMBERS OF THE IPCC AND EACH HAS AGREED TO COLLABORATE AND SHARE REAGANTS AND EXPERTISE TO ASSIST OTHER IPCC MEMBERS IN REGARD TO PC RESEARCH AND PATIENT CARE. THE MAJORITY OF THESE PARTICIPANTS REPRESENT NON-GOVERNMENTAL ORGANIZATIONS THAT SERVE MEMBERS OF A CHARITABLE CLASS IN THEIR HOME COUNTRIES. A LIST OF PARTICIPANTS CAN BE PROVIDED FOR REVIEW IF NEEDED. BEGINNING WITH THE 2004 SYMPOSIUM, THE TAXPAYER HAS SPONSORED AN ANUAL SCIENTIFIC MEETING EACH YEAR. THE TAXPAYER ALSO PROVIDES EXPERTISE DIRECTLY FOR THE BENEFIT OF THE GENERAL PUBLIC BY RESPONDING TO DOZENS OF TELEPHONE, MAIL, AND INTERNET INQUIRIES EACH WEEK AT NO CHARGE FROM PUBLIC HEALTH OFFICALS, PRACTITIONERS IN THE FIELD, AND/OR MEMBERS OF THE GENERAL PUBLIC. IN MANY CASES, MEMBERS OF THE MEDICAL AND SCIENTIFIC ADVISORY BOARD PROVIDED RESPONSES WHEN SPECIFIC SCIENTIFIC OR MEDICAL OPINIONS WERE NEEDED. THE IPCC HAS 3 WORKING TEAMS (1) RESEARCH TEAM CONDUCTING BASIC AND TRANSLATIONAL RESEARCH (2) DIAGNOSTICS AND GENETICS TEAM (3) PHYSICIANS NETWORK. EACH OF THESE TEAMS ARE ACTIVELY PROVIDED PUBLIC SERVICE TO THOSE WITH PC AND MANY OTHER RELATED SKIN DISORDERS. (B) THE FACT THAT AN ORGANIZATION IS AN EDUCATION OR RESEARCH INSTITUTION WHICH REGULARLY PUBLISHES SCHOLARLY STUDIES...WILL ALSO BE CONSIDERED EVIDENCE THAT SUCH ORGANIZATION IS "PUBLICLY SUPPORTED." FROM 2004 TO 2013, THE TAXPAYER'S BOARD MEMBERS AND VOLUNTEERS HAVE CONTRIBUTED TO A NUMBER OF SCHOLARLY STUDIES RELATED TO PC AND PC RESEARCH. PUBLICATIONS CAN BE PROVIDED FOR REVIEW IF NEED AND MANY ARE ON-LINE AND AVAILABLE AT HTTP://WWW.PACHYONYCHIA.ORG/RESEARCH_ARTICLES.PHP . ALSO, IPCC NEWSLETTERS HAVE BEEN PUBLISHED EVERY QUARTER SINCE 2004. THE LATEST EDITION WAS DISTRIBUTED TO OVER 200 VIA E-MAIL AND MAIL.IN ADDITION, NUMEROUS PRESENTATIONS ON PC HAVE BEEN MADE BY BOARD MEMBERS AND VOLUNTEERS IN SCIENTIFIC MEETINGS IN ST LOUIS, MISSOURI; PHILADELPHIA, PENNSYLVANIA; LOS ANGELES, CALIFORNIA; SAN FRANCISCO, CALIFORNIA; WASHINGTON, DC; BUENOS AIRES, ARGENTINA; MAASTRICHT, THE NETHERLANDS;AND VARIOUS OTHER STATES & COUNTRIES. (C) SIMALARLY, THE FOLLOWING FACTORS WILL ALSO BE CONSIDERED EVIDENCE THAT AN ORGANIZATION IS "PUBLICLY SUPPORTED:" (1) THE PARTICIPATION IN, OR SPONSORSHIP OF, PROGRAMS OF THE ORGANIZATION BY MEMBERS OF THE PUBLIC HAVING SPECIAL KNOWLEDGE OR EXPERTISE, PUBLIC OFFICALS, OR CIVIC OR COMMUNITY LEADERS. PLEASE SEE (A) ABOVE FOR A DESCRIPTION OF THE TAXPAYER'S INTERNATIONAL SCIENTIFIC CONFERENCES FOR EXAMPLES OF PARTICIPATION IN, AND SPONSORSHIP OF PROGRAMS OF THE ORGANIZATION BY MEMBERS OF THE PUBLIC HAVING SPECIAL KNOWLEDGE OR EXPERTISE, PUBLIC OFFICALS, OR CIVIC OR COMMUNITY LEADERS. IN ADDITION, THE TAXPAYER HAS SEVERAL OTHER ACTIVITIES WHICH DEMONSTRATE THIS BROAD PUBLIC SUPPORT: 1. PATIENT SUPPORT MEETINGS HAVE BEEN HELD IN SALT LAKE CITY, UTAH (2004 AND 2009); KANSAS CITY, MISSOURI (2004); DUNDEE, SCOTLAND (2004 AND 2006); NIAGRA FALLS, ONTARIO (2005); PARK CITY, UTAH (2007); PITLOCHRY, SCOTLAND (2008); EDINBURGH, SCOTLAND AND PARIS, FRANCE (2010 AND 2012); PHEONIX, AZ, PITTSBURG, PA (2011) AND SANTA CRUZ, CA (2013). MORE THAN A DOZEN PHYSICIANS AND SCIENTISTS VOLUNTEERED THEIR TIME AND PAID THEIR OWN EXPENSES TO ATTEND THE 2007 MEETING AND SIMILAR NUMBERS HAVE ATTENDED EACH MEETING. THERE WERE OVER 50 PC PATIENTS AND MANY OF THEIR FAMILY MEMBERS AT THE 2007 MEETING; AND ATTENDANCE HAS CONTINUED TO INCREASE SINCE. THE 2004 MEETING IN KANSASY CITY WAS HOSTED BY THE FOUNDATION FOR ICHTHYOSIS AND RELATED SKIN TYPES (F.I.R.S.T.). THE MEETING IN 2004, 2006, AND 2008 WERE HOSTED BY THE UNIVERSITY OF DUNDEE, SCOTLAND.THE MEETING IN 2009 WAS HOSTED BY THE UNIVERSITY OF UTAH. THE MEETING LOCATION ALTERNATES EACH YEAR BETWEEN EUROPE AND THE UNITED STATES TO GIVE PATIENTS BROAD ACCESS TO INFORMATION AND SUPPORT. 2. THE INTERNATIONAL PC RESEARCH REGISTERY HAS RECEIVED INSTITUTIONAL REVIEW BOARD APPROVAL THROUGH THE WESTERN INSTIUTIONAL REVIEW BOARD (STUDY NO. 2004/0468/1057496. IRB APPROVAL HAS BEEN RENEWED EACH YEAR. THIS IS THE ONLY ACTIVE REGISTRY FOR PC PATIENTS IN THE WORLD. THERE ARE NEARLY 1,000 PATIENTS REGISTERED. PC PATIENTS REGISTERED ARE FROM 45 COUNTRIES AND 42 U.S. STATES. 1.170A-9(E)(3)(VII) ADDITIONAL FACTORS PERTINENT TO MEMBERSHIP ORGANIZATIONS. THE TAXPAYER IS NOT A MEMBERSHIP ORGANIZATION. |
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