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Nonprofit Basics: Supporting Organizations Part 2 - Orientation for Understanding Type III Supporting Organizations

December 5, 2022 Podcast
Welcome to EO Radio Show – Your Nonprofit Legal Resource

Welcome to EO Radio Show – Your Nonprofit Legal Resource.  Episode 24 is the second of two parts that discuss supporting organizations as a special type of public charity. All supporting organizations must pass 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 recap the basic requirements that apply to all three types and then look more closely at the complex requirements for a Type III supporting organization.

Resources:

Treasury Regulation Section 1.509(a)-4 Supporting Organizations

IRS page Supporting Organizations – Requirements and Types

IRS Notice 2014-4 provides interim guidance for Type III supporting organizations to governmental units

IRS Form 990 Schedule A and Instructions

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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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