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Grants to Nonfunctionally Integrated Type III Supporting Organizations: Navigating the New Playing Field  


Author:  Katherine E.  David.


Source: Volume 12, Number 03, March/April 2013 , pp.5-8(4)




Family Foundation Advisor

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Abstract: 

By understanding the various subcategories of §501(c)(3) organizations, including nonfunctionally integrated Type III supporting organizations, family foundations can protect themselves from punitive excise taxes. By proactively working with grantee organizations to manage their tax status, family foundations can perform one of a funder’s highest functions: building capacity among operating organizations.

Keywords: IRC §501(c)(3)l; Pension Protection Act of 2006; §4945; taxable expenditure

Affiliations:  1: Strasburger Price Oppenheimer Blend.

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