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Bulletin No. 2016–14 April 4, 2016

EXEMPT ORGANIZATIONS

Internal Revenue Bulletin 2016-14 · 2026-10-03 edition · updated 2026-10-04 · United States

T.D. 9746, page 515. This document contains final regulations regarding the distribution requirement for non-functionally integrated Type III supporting organizations. The regulations reflect changes to the law made by the Pension Protection Act of 2006. The regulations will affect non-functionally integrated Type III supporting organizations and their supported organizations.

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▸Contents — Internal Revenue Bulletin 2016-14

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