1545-BL44 201410 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

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.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage Undetermined No 26 CFR 1.509(a)-4 26 USC 7805 PL 109-208, 120 stat 780 (2006) sec 1241(d) No NPRM 12/28/2012 77 FR 76426 NPRM Comment Period End 03/28/2013 Final Action 12/00/2014 REG-155929-06 Drafting attorney: Preston J. Quesenberry (202) 317-5800 Treasury attorney: Ruth Madrigal CC:TEGE No Organizations None No No No 1545-BL38 Related to 1545-BL31 Related to Preston Quesenberry J. Attorney 1545 Internal Revenue Service IRS 202 317-5800 202 317-4815 preston.quesenberry@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224