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TREAS/IRS

RIN: 1545-BL44

Publication ID: Fall 2015

Title: Payout Requirements for Type III Supporting Organizations That Are Not Functionally Integrated
Abstract: This partial withdrawal of notice of proposed rulemaking and notice of proposed rulemaking by cross-reference to temporary regulations withdraws portions of the notice of proposed rulemaking published in the Federal Register on September 24, 2009, relating to the payout requirements for Type III supporting organizations that are not functionally integrated. These proposed regulations cross-reference temporary regulations that provide guidance to Type III SOs that are not functionally integrated regarding the annual payout requirement and valuation of the organization's assets for the purpose of this requirement.
Agency: Department of the Treasury(TREAS)	Priority: Substantive, Nonsignificant
RIN Status: Previously published in the Unified Agenda	Agenda Stage of Rulemaking: Final Rule Stage
Major: Undetermined	Unfunded Mandates: No
CFR Citation: 26 CFR 1.509(a)-4
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 509(a)(3) Pub. L. 109-208, 120 stat 780 (2006) sec 1241(d)

Legal Deadline: None

Timetable:

Action	Date	FR Cite
NPRM	12/28/2012	77 FR 76426
NPRM Comment Period End	03/28/2013
Final Action	12/00/2015

Additional Information: REG-155929-06 Drafting attorney: Mike Repass (202) 317-6176 Reviewing attorney: Don Spellmann (202) 317-4810 Treasury attorney: Elinor Ramey (202) 622-1325 CC:TEGE
Regulatory Flexibility Analysis Required: No	Government Levels Affected: None
Small Entities Affected: Organizations	Federalism: No
Included in the Regulatory Plan: No
RIN Data Printed in the FR: No
Related RINs: Related to 1545-BL38, Related to 1545-BL31
Agency Contact: Mike Repass Senior Technician Reviewer Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-4086 Fax:855 604-6085 Email: mike.repass@irscounsel.treas.gov