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Rules Governing Practice before IRS

Section 509(a)(3) Supporting Organizations

A supporting organization is a charity that carries out its exempt purposes by supporting other exempt organizations, usually other public charities. This classification is important because it is one means by which a charity can avoid classification as a private foundation, a status that is subject to a more restrictive regulatory regime.

Of course, supporting another public charity is not enough by itself to warrant status as a public charity – many private foundations support public charities as well. A supporting organization generally warrants public charity status because it has a relationship with its supported organization sufficient to ensure that the supported organization is effectively supervising or paying particular attention to the operations of the supporting organization.

A supporting organization is a Type I, Type II or Type III supporting organization depending on the relationship it has with its supported organization(s). A Type III supporting organization is either functionally integrated (FISO) or non-functionally integrated (non-FISO). This distinction is important because of additional restrictions that apply to contributions and certain grants made to non-FISOs.

Change in Status

An organization wishing to change its public charity classification in IRS records, including a supporting organization requesting a determination as to whether it is a Type I, II or III supporting organization, must file Form 8940, Request for Miscellaneous Determination.

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