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Not For Profit/Exempt Organizations Blog

Tag Archives: Rev. Proc. 2011-33

IRS Issues Interim Guidance for Type III Supporting Organizations

Posted in IRS Filings

The IRS recently issued Notice 2014-4 (the “Notice”), which provides interim guidance for Type III supporting organizations seeking to qualify as functionally integrated by supporting governmental organizations.  In December 2012, the IRS issued final and temporary regulations that, among other things, set forth the requirements for an organization to qualify as a functionally integrated Type III supporting… Continue Reading