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Form 990-PF – Reporting Distributions to Certain 509(a)(3) Supporting Organizations

Private foundations are restricted from making grants to certain supporting organizations.

Qualifying Distributions

Beginning August 18, 2006, non-operating private foundations cannot make qualifying distributions to Type III supporting organizations that are not functionally integrated with the organizations they support, or to any other supporting organization if a disqualified person with respect to the foundation directly or indirectly controls the supporting organization or an organization it supports.

Expenditure Responsibility

Beginning August 18, 2006, all private foundations must exercise expenditure responsibility over grants made to Type III supporting organizations that are not functionally integrated with the organizations they support, or to any other supporting organization if a disqualified person with respect to the foundation directly or indirectly controls the supporting organization or an organization it supports.

Page Last Reviewed or Updated: 29-Apr-2014