A Section 509(a)(3) supporting organization is a public charity that supports other public charities. It must be organized and operated exclusively to benefit, perform functions of, or carry out purposes of one or more public charities.
Types of 509(a)(3) Supporting Organizations
There are three types of 509(a)(3) supporting organizations:
- Type I: Has a parent-subsidiary relationship with supported organization(s).
- Type II: Has a brother-sister relationship with supported organization(s).
- Type III: Has a more attenuated relationship and must meet responsiveness and integral part tests.
Type 3 Organization
What is a Type 3 organization?
The distinguishing characteristic of Type III supporting organizations is that they are responsive to and significantly involved in the operations of their publicly supported organizations. To prove this, the supported organization will appoint at least one officer, director, or trustee of the supporting organization.
What is a Texas Type 3 incident management team? These Type-3 teams are formed by personnel from local jurisdictions who are trained and qualified in Command and General Staff positions and are mobilized by TAMFS to provide incident management support statewide as needed.
509(a)(3) Supporting Organizations Extension Relief
The final regulations contain a provision unchanged from the proposed regulation that extends transition relief to private foundations that were Type III supporting organizations on the date of enactment of the PPA.