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TREAS/IRS RIN: 1545-BJ53 Publication ID: Fall 2022 
Title: Additional Requirements for Type III Supporting Organizations 

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
Action Date FR Cite
NPRM  02/19/2016  81 FR 8446   
NPRM Comment Period End  05/19/2016 
Final Action  01/00/2023 
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
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW,
Washington, DC 20224
Phone:202 317-5800
Fax:855 604-6083