Frequently asked questions about tax reporting for supporting organizations.
In-Depth knowledge on Grants to Supporting Organizations
This resource is a Council Summary of IRS Interim Guidance found in IRS Notice 2006-109, issued December 6, 2006, and explains steps for determining supporting organization status, and important information on the employer disaster relief fund exemption.
Private foundations and donor advised funds must follow special rules when making grants to certain supporting organizations. This article identifies the different types and the steps to take to identify.
On December 28, 2012, the Treasury Department and IRS issued final and temporary regulations on Type III supporting organizations. Simultaneously, proposed regulations were issued regarding payout for Type III non-functionally integrated supporting organizations. This analysis focuses on the areas specifically addressed by the issued regulations.