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      <FactsAndCircumstancesTest>Part II, Line 17a--ProCon.org has over 14% of its support from the general public in 2010. Procon.org maintains a program for the solicitation of funds from the general public. The ProCon.org website has a section for users to make donations. The growth in unique donors to ProCon.org was significant during the year as compared to 2009. The number of donors increased from 58 to 160 or 176%. In 2009 the percentage of support from the general public was 12.3%, but in 2010 it was 14.3%. This indicates an improving trend in public support. The organization believes this trend will continue. ProCon.org provides its website as a free public information service. It had over 10,300,000 sessions during 2010 and that is a 58% increase over 2009. The website has been cited by various public officials and news services as an unbiased source of information on a wide variety of topics. The website has been cited by educators as a source of information and was used by 1,502 schools in all 50 states. The PROCON.ORG WEBSITE was ALSO USED BY 10 FOREIGN GOVERNMENTS, 16 USA STATES AND 6 US FEDERAL AGENCIES. The use by schools and governmental units provides a valuable public service without using any taxpayer's dollars. Procon.org continues to expand its outreach to schools. Procon.org functions as a public charity by proving a valuable service to the public, including schools, without the use of any government funding.</FactsAndCircumstancesTest>
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        <ReturnReference>FORM 990 PART XII QUESTION 2 C</ReturnReference>
        <Explanation>THE CHAIRMAN OF THE BOARD, AN INDEPENDENT DIRECTOR, SELECTS THE INDEPENDENT ACCOUNTANT AND HAS RESPONSIBILITY FOR THE AUDIT OF THE FINANCIAL STATEMENTS. HE REPORTS HIS FINDINGS TO THE FULL BOARD OF DIRECTORS.</Explanation>
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      <GeneralExplanation>
        <ReturnReference>FORM 990 PART VI, SECTION B, LINE 8B</ReturnReference>
        <Explanation>THE ORGANIZATION HAS NO BOARD COMMITTEES.</Explanation>
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        <ReturnReference>Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts</ReturnReference>
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        <ReturnReference>Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et</ReturnReference>
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