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Relief for Certain Charitable Trusts

The IRS has provided relief and filing procedures for certain charitable trusts that fail the responsiveness test to be classified as Type III supporting organizations. The procedures are intended for organizations that met the requirements to be classified as supporting organizations until Aug. 17, 2007 (the effective date of new requirements enacted by the Pension Protection Act of 2006).

These procedures allowed trusts to continue to file Form 990, and relieve them from paying excise tax on net investment income, for tax year 2007. Trusts that became private foundations by virtue of the Pension Protection Act must file Form 990-PF for tax years beginning on or after Jan. 1, 2008. Such trusts were required to highlight the change in filing a paper Form 990-PF for 2008.

For subsequent years, Announcement 2010-19 tells such a trust how to:

  • terminate its private foundation status by showing that it continuously operated as a Type III supporting organization after Aug. 16, 2007, pursuant to provisions of the Pension Protection Act of 2006 (PPA) even though it erroneously filed a Form 990-PF for its first taxable year after 2007; and
  • obtain a refund of 4940 tax paid for the 2008 tax year.  

Additional Information

     Additional Requirements for Supporting Organizations



Page Last Reviewed or Updated: 08-Jan-2015