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Supporting Organizations - Internal Revenue Code Section 509(a)(3) - Guide Sheets and Related Materials

  1. Memorandum from Director, Exempt Organizations Rulings & Agreements, transmitting guidelines for processing requests from organizations for foundation status classification under section 509(a)(3)

  2. IRM 7.20.7 (April 11, 2008)

  3. Guide sheet (Type I and Type II organizations)

  4. Guide sheet (Type III organizations)

  5. Guide sheet explanation (Type I and Type II organizations)

  6. Guide sheet explanation (Type III organizations)

Additional information

New Form 8940 for Miscellaneous Determination Requests

Page Last Reviewed or Updated: 05-Sep-2013