functionally integrated type III supporting organization
(5) Type III supporting organization; functionally integrated type III supporting organization For purposes of this subsection— (A) Type III supporting organization The term “type III supporting organization” means an organization which meets the requirements of subparagraphs (A) and (C) of section 509(a)(3) and which is operated in connection with one or more organizations described in paragraph (1) or (2) of section 509(a). (B) Functionally integrated type III supporting organization 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.