Requirements for Type I and Type III Supporting Organizations
other · IRS · Rule · Published 2023-10-16 · Effective 2023-10-16 · 88 FR 71287
Document
Document number
2023-22286
Federal Register citation
88 FR 71287
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2023-10-16
Effective date
2023-10-16
Treasury docket
TD 9981
Abstract
This document contains final regulations providing guidance on the prohibition on certain gifts or contributions to Type I and Type III supporting organizations from persons who control a supported organization and on certain other requirements for Type III supporting organizations. The regulations reflect changes to the law made by the Pension Protection Act of 2006. The regulations affect certain Type I and Type III supporting organizations and their supported organizations.