Requirements for Supporting Organizations Type III

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 III Functionally Integrated Supporting organization.

Note: If your organization’s current IRS determination letter does not specify that your organization is a Type III Functionally Integrated 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 also provide a written representation that meets both of the following requirements:

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

• confirms that your organization complied with the notification requirement set forth in Treasury Regulations Section 1.509(a)-4(i)(2) for your organization’s most recently completed fiscal year with respect to each of its supporting organizations because all of the following are true:

  • on or before the last day of the fifth calendar month following the close of your organization’s most recently completed fiscal year, your organization provided a written notice that (x) described the type and amount of all the support your organization provided to the supported organization during your organization’s immediately preceding fiscal year and (y) was addressed to a principal officer of the supported organization (i.e., a person who, regardless of title, has ultimate responsibility for (i) implementing the decisions of the governing body of the supported organization; (ii) supervising the management, administration, or operation of the supported organization; or (iii) managing the finances of the supported organization) and

  • on or before the last day of the fifth calendar month following the close of your organization’s most recently completed fiscal year, your organization provided a copy of its IRS Form 990 that was most recently filed as of the date of the notice; and

  • on or before the last day of the fifth calendar month following the close of your organization’s most recently completed fiscal year, your organization provided a copy of your organization’s governing documents (e.g., certificate or articles of incorporation, trust agreement and/or by-laws) as in effect on the date the

   

Please provide “a reasoned written opinion of counsel” that concludes that your organization is a Type III Functionally Integrated Supporting organization in accordance with the guidance in IRS Notice 2006-109, as modified by IRS Revenue Procedure 2011-33, IRS Notice 2014-4, 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 III Functionally Integrated Supporting organization; and

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

• confirms that your organization complied with the notification requirement set forth in Treasury Regulations Section 1.509(a)-4(i)(2) for your organization’s most recently completed fiscal year with respect to each of its supporting organizations because all of the following are true:

  • on or before the last day of the fifth calendar month following the close of your organization’s most recently completed fiscal year, your organization provided a written notice that (x) described the type and amount of all the support your organization provided to the supported organization during your organization’s immediately preceding fiscal year and (y) was addressed to a principal officer of the supported organization (i.e., a person who, regardless of title, has ultimate responsibility for (i) implementing the decisions of the governing body of the supported organization; (ii) supervising the management, administration, or operation of the supported organization; or (iii) managing the finances of the supported organization) and

  • on or before the last day of the fifth calendar month following the close of your organization’s most recently completed fiscal year, your organization provided a copy of its IRS Form 990 that was most recently filed as of the date of the notice; and

  • on or before the last day of the fifth calendar month following the close of your organization’s most recently completed fiscal year, your organization provided a copy of your organization’s governing documents (e.g., certificate or articles of incorporation, trust agreement and/or by-laws) as in effect on the date the notice is provided, unless they were previously provided and not subsequently amended; and

  • describes the relationship between your organization and one or more supported organization(s) with which it is functionally integrated and states that the organizations share at least one of the following three relationships:

    • one or more of your organization’s officers, directors or trustees are elected or appointed by the officers, directors or trustees of the supported organization (please also reference any applicable provisions of your organization’s governing documents that establish the supported organization’s right of election or appointment); or

    • one or more members of the supported organization’s governing body are also officers, directors or trustees of, or hold important offices in, your organization; or

    • your organization’s officers, directors and trustees maintain a close and continuous working relationship with the officers, directors or trustees of the supported organization; and

• states that by reason of the relationship described above, the officers, directors or trustees of the supported organization(s) with which your organization is functionally integrated has/have a significant voice in the investment policies of your organization, the timing of grants, the manner of making grants, and the selection of grant recipients by your organization, and in otherwise directing the use of the income or assets of your organization; and

• references any provisions in your organization’s governing documents or those of your supported organization(s), or any other documents that establish the Type III relationship between your organization and the supported organization(s) with which your organization is functionally integrated; and

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

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

Please also provide an additional written representation of each supported organization with which your organization is functionally integrated that meets all of the following requirements:

• is signed by an officer, director or trustee of the applicable supported organization; and

• describes in detail your organization’s activities; and

• confirms that your organization satisfies the integral part test set forth in Treasury Regulations Section 1.509(a)-4(i)(4) because at least one of the following is true:

  • your organization engages in activities substantially all of which directly further the exempt purposes of the supported organization by performing the functions of, or carrying out the purposes of, such supported organization, and but for the involvement of your organization, would normally be engaged in by such supported organization; or

  • your organization is the parent of the supported organization because your organization exercises a substantial degree of direction over the policies, programs, and activities of the supported organization and a majority of the officers, directors, or trustees of the supported organization is appointed or elected, directly or indirectly, by the governing body, members of the governing body, or officers (acting in their official capacity) of your organization; or

  • the supported organization is a governmental entity and your organization is responsive to the governmental supported organization, and engages in activities for or on behalf of the governmental supported organization that perform the functions of, or carry out the purposes of, the governmental supported organization and that, but for the involvement of your organization, would normally be engaged in by the governmental supported organization itself.