To satisfy the broadly supported provision to avoid classification as a private foundation, an exempt organization must satisfy both an external support test and an internal support test. Under the internal support test, more than one- third of the exempt organization's support for the taxable year must come from gross investment income and unrelated business taxable income.

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The internal support test actually requires that no more than one-third of the exempt organization's support for the taxable year come from gross investment income and unrelated business taxable income, to avoid classification as a private foundation.

To Satisfy the Broadly Supported Provision to Avoid Classification as a Private