functionally integrated type III supporting organization

(B)The term “functionally integrated type III supporting organization” means a type III supporting organization which is not required under regulations established by the Secretary to make payments to supported organizations (as defined under section 509(f)(3)) due to the activities of the organization related to performing the functions of, or carrying out the purposes of, such supported organizations.


26 USC § 4943(f)(5)(B)

Scoping language

None: Default is title Scope
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