# Payout Requirements for Type III Supporting Organizations That Are Not Functionally Integrated
> **IRS** · Final and temporary regulations. · Published 2012-12-28 · Effective 2012-12-28 · 77 FR 76382
## Document
- **Document number:** 2012-31050
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 77 FR 76382
- **CFR reference:** 26 CFR 1
- **Publication date:** 2012-12-28
- **Effective date:** 2012-12-28
- **Treasury docket:** TD 9605
## Abstract

This document contains both final regulations and temporary regulations regarding the requirements to qualify as a Type III supporting organization that is operated in connection with one or more supported organizations. The regulations reflect changes to the law made by the Pension Protection Act of 2006. The regulations will affect Type III supporting organizations and their supported organizations. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the Proposed Rules section in this issue of the Federal Register.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2012/12/28/2012-31050/payout-requirements-for-type-iii-supporting-organizations-that-are-not-functionally-integrated)
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