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TREAS/IRS RIN: 1545-BJ53 Publication ID: Fall 2014 
Title: Additional Requirements for Type III Supporting Organizations 
Abstract: This NPRM will provide additional guidance relating to qualification as a Type III supporting organization. The NPRM will also describe how a Type III supporting organization can qualify as functionally integrated by supporting a governmental supported organization. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1    26 CFR 509(a)-4     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 USC 7805    26 USC 509(a)(3)    PL 109-208, 120 stat 780 (2006), sec 1241(d)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2014 
Additional Information: REG-118867-10 Drafting attorney: Phyllis Haney (202) 317-5800 Reviewing attorney: Preston J. Quesenberry (202) 317-5800 Treasury attorney: Ruth Madrigal CC:TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BG31, Related to 1545-BL38, Related to 1545-BL44 
Agency Contact:
Phyllis D. Haney
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-5800
Fax:202 317-4815
Email: phyllis.d.haney@irscounsel.treas.gov