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Forms 990, 990-EZ and 990-N – 509(a)(3) Supporting Organizations

A supporting organization described in section 509(a)(3) is required to file Form 990 (or 990-EZ if applicable) for tax years ending after August 17, 2006, and before December 31, 2010, unless it is one of the following:

  1. an integrated auxiliary of a church,
  2. the exclusively religious activities of a religious order,

    If an organization is described in 3, 4 or 5, it must file Form 990-N unless it voluntarily files Form 990 or Form 990-EZ.  A supporting organization of a religious organization is excepted from filing Form 990 (or Form 990-EZ) if its gross receipts are normally less than $5,000.

  3. a religious organization whose gross receipts are normally not more than $5,000,
  4. an organization whose gross receipts are normally less than $5,000 that supports a 501(c)(3) religious organization, or
  5. a charitable organization supported partly by funds contributed by United States, State, or local governmental units, or primarily by contributions of the general public, whose gross receipts are normally not more than $5,000.

A supporting organization must include the following on Form 990 or 990-EZ:

  • a list of the supported organizations for which the organization provides support;
  • whether it is a Type I, Type II, or Type III supporting organization; and
  • a certification that it is not controlled directly or indirectly by one or more disqualified persons (other than foundation managers and other than one or more publicly supported organizations).

For more information, see Publication 1828, Tax Guide for Churches and Religious Organizations, and the instructions to Forms 990, 990-EZ and 990-N.

 

Page Last Reviewed or Updated: 05-Mar-2014