Exempt Organizations Annual Reporting Requirements - Form 990, Schedules A and B: Reporting Issues for Section 509(a)(3) Supporting Organizations

 

Supporting organizations described in Code section 509(a)(3) are required to answer a number of questions in Form 990, Schedule A, Part I, line 11. Does the organization’s answer to any of these questions affect its qualification as a supporting organization under section 509(a)(3)?

Yes. Section 509(a)(3) supporting organizations are subject to a number of rules affecting their status. The rules vary somewhat depending on their Type. The organization’s answer to one or more of these questions on line 11 may indicate that it does not qualify as a supporting organization under section 509(a)(3) and instead must file Form 990-PFPDF as a private foundation.  

Parts IV and V of Schedule APDF ask additional questions to further determine the organization's compliance with 509(a)(3).   

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