Analysis of Type III Supporting Organization Regulations Issued December 28, 2012

On December 28, 2012, the Treasury Department and IRS issued final and temporary regulations on Type III supporting organizations. Simultaneously, proposed regulations were issued regarding payout for Type III non-functionally integrated supporting organizations. This analysis focuses on the areas specifically addressed by the issued regulations but, for general background on all three types of supporting organizations, see the supporting organization section.

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Analysis of Type III Supporting Organization Regulations
On December 28, 2012, the Treasury Department and IRS issued final and temporary regulations on Type III supporting organizations. Simultaneously, proposed regulations were issued regarding payout for Type III non-functionally integrated supporting organizations. This analysis focuses on the areas specifically addressed by the issued regulations.

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