2024年12月27日 · All supporting organizations must pass an organizational test, an operational test, a control test and a relationship test. Supporting organizations are classified as Type I, Type II or Type III supporting organizations based on how they satisfy the relationship test.

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).

In general, supporting organizations have been identified by the type of relationship they have with their supported IRC 509(a)(1) or (2) organizations. Under the PPA of 2006, supporting organizations are classified into Type I, Type II, or Type III supporting organizations.

IRS Supporting Organization Flow Chart. A supporting organization, in the United States, is a public charity that operates under the U.S. Internal Revenue Code in 26 USCA 509(a)(3). A supporting organization either makes grants to, or performs the operations of, a public charity similar to a private foundation.

2017年7月5日 · A supporting organization is a nonprofit organization that is deemed a public charity by virtue of its relationship with one or more affiliated public charities ("supported organization(s)"). Unlike organizations in categories 1 and 2 above, supporting organizations are classified on the basis of their relationship with another public charity.

2024年9月16日 · A supporting organization (“SO”) is described in Section 509(a)(3) of the Internal Revenue Code as a category of 501(c)(3) organizations that does not fall within the definition of a private foundation.

2019年5月28日 · To qualify as a 509(a)(3), the IRS says it “must have 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.”

Definition of all types of supporting organizations and requirements for each under PPA.

2023年12月24日 · A supporting organization is a specific type of public charity that carries out its exempt purpose by supporting other exempt organizations, usually other public charities. The key feature of a supporting organization is a strong relationship with an organization it supports.

2024年10月24日 · What is a 509 (a) (3) Supporting Organization? A 509a3 organization is a subcategory of 501c3. But unlike other 501c3 organizations, the 509a3 cannot exist on its own. These organizations have been created solely to support other organizations. These nonprofits either provide grants or perform the operations of the supported organization.