Requirements for Supporting Organizations Type I or Type II

You will need to provide two (2) documents to certify that your organization is a Supporting Organization Type I or a Support Organization Type II:

  1. Supporting Organization Questionnaire - Click here to download this document.

  2. Documentation that states your organization is a Type I or Type II - For more information, see Required Documentation.

Note: If your organization is a Type III, see Requirements for a Supporting Organization Type III.

Required Documentation

If your organization is a Type I or Type II, we will need one of the following items below that clearly state that your organization is either a Type I or Type II.

Please provide a copy of your organization’s current IRS determination letter that meets both of the following requirements:

  • recognizes your organization as a tax-exempt supporting organization described in Code Section 509(a)(3); and

  • states that your organization is a Type I or Type II supporting organization.

Note: If your organization’s current IRS determination letter does not specify that your organization is either a Type I or Type II Supporting organization, submission of the IRS determination letter is not sufficient and your organization must submit the documentation specified in Option 2 or Option 3 below.

Please provide “a reasoned written opinion of counsel” that concludes that your organization is a Type I or Type II Supporting organization in accordance with the guidance in IRS Notice 2006-109, as modified by IRS Revenue Procedure 2011-33 and any subsequent guidance.

Note: Opinions that are conclusory and/or do not contain an appropriate elaboration of the facts and law will be rejected.

 

Please provide a written representation that meets all of the following requirements:

  • is signed by an officer, director or trustee of your organization; and

  • states that your organization is a Type I or Type II Supporting organization; and

  • identifies your organization’s supported organization(s) and specifies whether the supported organization(s) is/are classified under Code Section 509(a)(1) or Section 509(a)(2); and

  • describes how your organization’s officers, directors or trustees are elected or appointed and references any provisions in your organization’s governing documents (e.g., certificate or articles of incorporation, trust agreement or by-laws) or the governing documents of your organization’s supported organization(s) that establish a Type I relationship or a Type II relationship, as applicable, between your organization and its supported organization(s); and

  • attaches copies of your organization’s governing documents (and those of its supported organization(s), if relevant); and

  • attach a list of the officers and directors or trustees of your organization and its supported organization(s).