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      <FactsAndCircumstancesTest>ORGANIZATION MEETS THE "FACTS AND CIRCUMSTANCES" TEST IN TEMPORARY REGULATIONS SECTION 1.170A-9T(F)(3): 1. THIS ORGANIZATION HAS A SPECIAL BENEFIT COMMITTEE THAT IS SET UP TO REVIEW AND SELECT APPROPRIATE APPLICATIONS FOR GRANTS. THIS COMMITTEE REPRESENTS THE BROAD INTEREST OF THE PUBLIC. 2. THE BOARD CONTINUES TO ATTRACT NEW INVESTMENTS USING BROCHURES AND LOCAL ADVERTISING.</FactsAndCircumstancesTest>
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        <Identifier>ORGANIZATION'S PROCESS USED TO REVIEW FORM 990</Identifier>
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        <Explanation>BOARD MEMBERS REVIEW FORM 990</Explanation>
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      <GeneralExplanation>
        <Identifier>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION</Identifier>
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