Supporting Organizations - Internal Revenue Code Section 509(a)(3) - Guide Sheets and Related Materials
- Memorandum from Director, Exempt Organizations Rulings & Agreements, transmitting guidelines for processing requests from organizations for foundation status classification under section 509(a)(3)
- IRM 7.20.7 (April 11, 2008)
- Guide sheet (Type I and Type II organizations)
- Guide sheet (Type III organizations)
- Guide sheet explanation (Type I and Type II organizations)
- Guide sheet explanation (Type III organizations)
Additional information
Page Last Reviewed or Updated: 2013-04-22
