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Nonprofit Basics: Supporting Organizations - Part 1

November 28, 2022 Podcast
EO Radio Show – Your Nonprofit Legal Resource

Welcome to EO Radio Show – Your Nonprofit Legal Resource. This episode is the first of two parts that discuss the definition of supporting organizations as a special type of public charity.

All supporting organizations must pass four tests: an organizational test, an operational test, a control test, and a relationship test. Supporting organizations are further classified as Type I, Type II, or Type III supporting organizations based on how they satisfy the relationship test.

In this episode, I'll cover the basic requirements that apply to all three types and the additional rules for Type I and Type II. Type III will be covered in more detail in the next episode. So join me now for a dive into the supporting organization rules.

Resources:

Treasury Regulation Section 1.509(a)-4 Supporting Organizations

IRS page Supporting Organizations – Requirements and Types

Form 990, Schedule A: Pages 4-7 reporting required for Supporting Organizations

If you have suggestions for topics you would like us to discuss, please email us at [email protected]

Additional episodes can be found at EORadioShowByFarella.com

DISCLAIMER: This podcast is for general informational purposes only. It is not intended to be, nor should it be interpreted as, legal advice or opinion.

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