Requirements for Type I and Type III Supporting Organizations; Correction
other · IRS · Rule · Published 2024-03-27 · Effective 2024-03-27 · 89 FR 21211
Document
Document number
2024-06485
Federal Register citation
89 FR 21211
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations; correction.
Category
other
Sub-agency
IRS
Publication date
2024-03-27
Effective date
2024-03-27
Treasury docket
TD 9981
Abstract
This document corrects the correction to Treasury Decision 9981, published in the Federal Register on November 20, 2023. Treasury Decision 9981 issued 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.