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TREAS/IRS RIN: 1545-BG31 Publication ID: Spring 2013 
Title: Payout Requirements for Type III Supporting Organizations That Are Not Functionally Integrated 
Abstract: This regulation provides the criteria for functionally integrated type III supporting organizations and provide the payout requirement for type III supporting organizations that are not functionally integrated. 
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    26 CFR 53   
Legal Authority: PL 109-208, 120 Stat 780 (2006) sec 1241(d)    26 USC 509(a)-3    26 USC 509(a)(3)    26 USC 4943(f)(5)    26 USC 7805    ...   
Legal Deadline:  None
Timetable:
Action Date FR Cite
ANPRM  08/02/2007  72 FR 42335   
ANPRM Comment Period End  10/31/2007    
NPRM  09/24/2009  74 FR 48672   
NPRM Comment Period End  12/23/2009    
Completed by TD 7605  12/28/2012  77 FR 76382   
Additional Information: REG-155929-06 Drafting attorney: Preston J. Quesenberry (202) 622-6070 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-BL44, Related to 1545-BJ53 
Agency Contact:
Pamela Kartha
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-2964
Fax:202 622-1036
Email: pamela.g.kartha@irscounsel.treas.gov