1545-BG31 200810 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Payout Requirements for Type III Supporting Organizations That Are Not Functionally Integrated Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No 26 CFR 509(a)-4 PL 109-208, 120 Stat 780 (2006) sec 1241(d) 26 USC 509(a)(3) 26 USC 4943(f)(5) 26 USC 7805 ... No ANPRM 08/02/2007 72 FR 42335 ANPRM Comment Period End 10/31/2007 Final Action 12/00/2008 REG-155929-06 Drafting attorney: Philip T. Hackney (202) 622-7585 Reviewing attorney: Michael Blumenfeld (202) 622-2000 Treasury attorneys: Emily Lam (202) 622-0999 Eric San Juan (202) 622-0224 CC: TEGE Undetermined Organizations Undetermined No No No No Philip Hackney T. 1545 Internal Revenue Service IRS 202 622-1124 202 622-1036 philip.t.hackney@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224