Looking for a Form 990 Schedule A Templates? Download it for free!

organization. Specifically, if a Type I or

of the supported organization(s). This

officer, director, or trustee of the

Type III supporting organization accepts a

relationship is most clearly established

supporting organization;

contribution after August 16, 2006, from a

when the same persons serve as all or a

b. At least one member of the

person who controls the governing body of

majority of the directors or trustees of all of

governing body of the supported

a supported organization (or from a family

the organizations involved. However,

organization also serves as an officer,

member of such person, or from a 35%

there may be other ways to establish this

director, or trustee of the supporting

controlled entity of such persons), then

relationship. If the organization relies on

organization; or

the supporting organization loses its

other than overlap of at least a majority of

c. The officers, directors, or trustees of

status as a supporting organization. Such

directors or trustees of all organizations

the supporting organization and of the

supporting organization must file Form

involved, check “No” and describe in Part

supported organization maintain a

990-PF unless it qualifies as a public

VI how the necessary relationship is

close and continuous working

charity under section 509(a)(1) or (2).

established.

relationship; and

2. Because of this relationship, the

Section B. Type I Supporting

Section D. All Type III

supported organization has a significant

Organizations

Supporting Organizations

voice in the supporting organization’s

investment policies, timing of grants,

Line 1. A Type I supporting organization

Line 1. A Type III supporting organization

manner of making grants, selection of

must be operated, supervised, or

must supply annually a written notice,

grant recipients, and other use of income

controlled by one or more of its supported

addressed to a principal officer of each

or assets (the “significant voice” test).

organizations (the “controlling supported

supported organization, which includes

organizations”). This means that the

the following:

In the case of a supporting organization

controlling supported organizations must

1. A description of the type and

that supported a supported organization

have a substantial degree of direction over

amount of all support the supporting

before November 20, 1970, additional

the policies, programs, and activities of

organization provided to the supported

facts and circumstances such as a historic

the supporting organization, and the

organization during the supporting

and continuing relationship between the

supporting organization in turn must be

organization’s tax year preceding the tax

organizations may also be taken into

responsive to the needs or demands of

year in which the notice is provided.

account in considering the

the controlling supported organizations,

responsiveness test.

2. A copy of the supporting

and must constitute an integral part of, or

organization’s most recently filed Form

If the organization had an adequate

maintain a significant involvement in, the

990 (the supporting organization may

relationship with at least one supported

operations of the controlling supported

redact the names and addresses of

organization only by means of a “close

organizations. This relationship is most

contributors).

and continuous working relationship” or a

clearly established when one or more

“historic and continuing relationship,” then

3. A copy of the supporting

supported organizations (through their

in Part VI explain the relationship and how

organization’s updated governing

officers, directors, trustees, or

it was maintained. Also, all Type III

documents (including articles of

membership) have the unconditional

supporting organizations that claim to

organization, bylaws, and any

power to remove and replace at least a

meet the significant voice test must

amendments), to the extent not previously

majority of the supporting organization’s

describe in Part VI the voice or role of the

provided.

directors or trustees at any time. The

supported organization(s) in directing the

relationship is also commonly established

See Regulations section 1.509(a)-4(i)(2).

supporting organization’s use of its

when one or more supported

The notice must be submitted by the last

income or assets.

organizations have the power to appoint or

day of the fifth month of the supporting

elect at least a majority of the supporting

Section E. Type III Functionally

organization's tax year being reported

organization’s directors or trustees at

Integrated Supporting

(May 31 for calendar-year filers). An

regular intervals. However, there may be

organization that does not timely submit

Organization

other ways to establish this relationship. If

the required information in the required

the organization relies on other ways to

Line 1. A Type III supporting organization

manner does not qualify as a Type III

establish the relationship, check “No” and

supporting organization for the tax year in

must constitute an integral part of one or

describe in Part VI how the necessary

which it fails to timely submit. See,

more of its supported organizations by

relationship is established.

however, Regulations section 301.9100-3

maintaining significant involvement in its

operations and providing support on which

Line 2. The supporting organization may

with respect to late elections.

the supported organization is dependent.

benefit organizations that do not

State whether during the tax year being

participate in the control relationship

To satisfy this requirement as a Type III

reported the organization provided a

functionally integrated supporting

described in line 1, but only if such activity

timely notice with the required information

organization, an organization may (a) pass

carries out the purposes of the controlling

in the required manner.

an Activities Test (see instructions for

supported organizations.

Lines 2 and 3. A Type III supporting

Line 2, later), (b) be the parent of its

Section C. Type II Supporting

organization must be responsive to the

supported organizations (see instructions

Organizations

needs or demands of a supported

for Line 3, later), or (c) support one or

organization. An organization meets this

more governmental entities (see Support

Line 1. A Type II supporting organization

responsiveness test with regard to a

of governmental entity, later). If the

must be supervised or controlled in

particular supported organization if:

organization cannot satisfy any of these

connection with its supported

tests, it may still qualify as a Type III

1. The supported organization has an

organization(s). This means that there

non-functionally integrated supporting

adequate relationship with the supporting

must be common supervision or control by

organization (see Part V, later).

organization because:

the persons supervising or controlling both

a. The supported organization

the supporting organization and the

Support of governmental entity. A

regularly appoints or elects (whether

supported organization(s) to ensure that

Type III supporting organization meets the

or not during the tax year) at least one

the supporting organization will be

integral part test for a functionally

responsive to the needs and requirements

integrated supporting organization if it (1)

Instructions for Schedule A (Form 990 or 990-EZ)

-12-

Instructions For Schedule A (Form 990 Or 990-Ez) - Public Charity Status And Public Support - 2014 Page 12

Related Articles

Related forms

Related Categories