Exempt Organizations Technical Guide: Foundation Classifications

01 November 2024

SUMMARY

The IRS Tax Exempt and Government Entities division has issued three new technical guides focused on supporting organizations described under section 509(a)(3). These organizations qualify as public charities under section 509(a)(3) and are specifically structured and operated to support one or more organizations classified under section 509(a)(1) or (2). Section 509(a)(3) supporting organizations are divided into Type I, II, or III, depending on their relationship with the organizations they support.

View the guides in detail:

TG 3-31: Foundation Classification – Type I Supporting Organizations – IRC Section 509(a)(3), Publication 6015

TG 3-32: Foundation Classification – Type II Supporting Organizations – IRC Section 509(a)(3), Publication 6016

TG 3-33: Foundation Classification – Type III Supporting Organizations – IRC Section 509(a)(3), Publication 6017

 

Visit our Not-for-Profit Resource Center to view more guides.

 

For more information, please contact:

Desireé M. Bennett, EA - Principal 

dbennett(at)fustcharles.com

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