Requirements for Type I and Type III Supporting Organizations

These final regulations, TD 9981, provide guidance on the prohibition on certain gifts or contributions to Type I and Type III supporting organizations from person's who control a supported organization and on certain other requirements for Type III supporting organizations. The regulations reflect changes to the law made by the Pension Protection Act of 2006. The regulations affect certain Type I and Type III supporting organizations and their supported organizations. The collection of information in the regulations is necessary to establish that organizations satisfy the public charity requirements for certain Type III supporting organizations under IRC section 509(a)(3). Type III supporting organizations will collect the required information from their supported organizations and make it available to the Internal Revenue Service on request. The respondents are Type III supporting organizations.

The latest form for Requirements for Type I and Type III Supporting Organizations expires 2026-12-31 and can be found here.