EXEMPT ORGANIZATIONS

T.D.9981, page 1174. These final regulations under section 509(a)(3) address the requirements for section 501(c)(3) organizations to qualify as public charities when they are operated, supervised or controlled by one or more supported organizations (Type I Supporting Organizations) and when they are operated in connection with one or more supported organizations (Type III Supporting Organizations). These final regulations provide rules for qualifying as functionally integrated and non-functionally integrated Type III Supporting Organizations. These final regulations also provide rules for the prohibition on certain contributions to Type I and Type III supporting organizations.

Finding Lists begin on page ii.