# Payout Requirements for Type III Supporting Organizations That Are Not Functionally Integrated
> **IRS** · Final regulations and removal of temporary regulations. · Published 2015-12-23 · Effective 2015-12-21 · 80 FR 79684
## Document
- **Document number:** 2015-32146
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 80 FR 79684
- **CFR reference:** 26 CFR 1
- **Publication date:** 2015-12-23
- **Effective date:** 2015-12-21
- **Treasury docket:** TD 9746
## Abstract

This document contains final regulations regarding the distribution requirement for non-functionally integrated Type III supporting organizations. The regulations reflect changes to the law made by the Pension Protection Act of 2006. The regulations will affect non-functionally integrated Type III supporting organizations and their supported organizations.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2015/12/23/2015-32146/payout-requirements-for-type-iii-supporting-organizations-that-are-not-functionally-integrated)
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