View Rule
View EO 12866 Meetings | Printer-Friendly Version Download RIN Data in XML |
TREAS/IRS | RIN: 1545-BJ53 | Publication ID: Fall 2022 |
Title: Additional Requirements for Type III Supporting Organizations | |
Abstract:
This document contains final regulations regarding the prohibition on certain contributions to Type I and Type III supporting organizations described in section 509(a)(3) and the requirements for qualification as a Type III supporting organization. The regulations provide 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: Final Rule Stage |
Major: No | Unfunded Mandates: No |
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 U.S.C. 7805 26 U.S.C. 509(a)(3) Pub. L. 109-208, 120 Stat. 780 (2006), sec. 1241 to 1243 |
Legal Deadline:
None |
||||||||||||
Timetable:
|
Additional Information: REG-118867-10 Drafter attorney: Jonathan Carter (202) 317-4394 Reviewer attorney: Don Spellmann (202) 317-4810 Treasury attorney: Amber MacKenzie (202) 306-3632 CC:EEE | |
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: Jonathan A. Carter Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW, Washington, DC 20224 Phone:202 317-5800 Fax:855 604-6083 Email: jonathan.a.carter@irscounsel.treas.gov |