Welcome to EO Radio Show – Your Nonprofit Legal Resource. This is the second of two parts that discuss supporting organizations as a special type of public charity.
All supporting organizations must pass an organizational test, an operational test, a control test, and a relationship test. Supporting organizations are further classified as Type I, Type II, or Type III supporting organizations based on how they satisfy the relationship test. In this episode, Cynthia Rowland recaps the basic requirements See more +
Welcome to EO Radio Show – Your Nonprofit Legal Resource. This is the second of two parts that discuss supporting organizations as a special type of public charity.
All supporting organizations must pass an organizational test, an operational test, a control test, and a relationship test. Supporting organizations are further classified as Type I, Type II, or Type III supporting organizations based on how they satisfy the relationship test. In this episode, Cynthia Rowland recaps the basic requirements that apply to all three types and then looks more closely at the complex requirements for a Type III supporting organization.
Resources available at: https://www.fbm.com/exempt-organizations/publications/nonprofit-basics-supporting-organizations-part-2-orientation-for-understanding-type-iii-supporting-organizations/
If you have suggestions for topics you would like us to discuss, please email us at eoradioshow@fbm.com.
Additional episodes can be found at EORadioShowByFarella.com.
DISCLAIMER: This podcast is for general informational purposes only. It is not intended to be, nor should it be interpreted as, legal advice or opinion. See less -
