Nonprofit Basics: Supporting Organizations - Part 1
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.
Form 990, Schedule A: Pages 4-7 reporting required for Supporting Organizations
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