1545-BJ53 201804 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Additional Requirements for Type III Supporting Organizations

This NPRM contains proposed regulations regarding the prohibition on certain contributions to Type I and Type III supporting organizations and the requirements for qualification as a Type III supporting organization. The NPRM also contains proposed regulations regarding how a Type III supporting organization can qualify as functionally integrated by supporting a governmental supported organization.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No Other 26 CFR 1 26 CFR 509(a)-4 26 U.S.C. 7805 26 U.S.C. 509(a)(3) Pub. L. 109-208, 120 Stat. 780 (2006), sec. 1241 to 1243 No NPRM 02/19/2016 81 FR 8446 NPRM Comment Period End 05/19/2016 Final Action 06/00/2018 REG-118867-10 Drafting attorney: Mike Repass (202) 317-6176 Reviewing attorney: Don Spellmann (202) 317-4810 Treasury attorney: Elinor Ramey (202) 622-1325 CC:TEGE No No None No No No No 1545-BG31 Related to 1545-BL38 Related to 1545-BL44 Related to Mike Repass Senior Technician Reviewer 1545 Internal Revenue Service IRS 202 317-4086 855 604-6085 mike.repass@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224