# Requirements for Type I and Type III Supporting Organizations
> **IRS** · Final regulations. · Published 2023-10-16 · Effective 2023-10-16 · 88 FR 71287
## Document
- **Document number:** 2023-22286
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 88 FR 71287
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2023/10/16/2023-22286/requirements-for-type-i-and-type-iii-supporting-organizations)
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