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TREAS/IRS RIN: 1545-BL44 Publication ID: Spring 2016 
Title: Payout Requirements for Type III Supporting Organizations That Are Not Functionally Integrated  
Abstract:

The Treasury Decision adopts final regulations (and removes temporary regulations published in the Federal Register on December 28, 2012 (77 FR 76382)) relating to the distribution requirement for Type III supporting organizations that are not functionally integrated.  These regulations provide guidance to Type III SOs that are not functionally integrated regarding the annual distribution requirement and valuation of an 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: Completed Actions 
Major: No  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: TD 9746  12/23/2015  80 FR 79684   
Final Action Effective  12/21/2015 
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