qualifying distribution
(A)For purposes of this section, the term “qualifying distribution” shall not include any amount paid by a private foundation which is not an operating foundation to— (i)any type III supporting organization (as defined in) which is not a functionally integrated type III supporting organization (as defined in section 4943(f)(5)(B)), and (ii)any organization which is described in subparagraph (B) or (C) if— (I)a disqualified person of the private foundation directly or indirectly controls such organization or a supported organization (as defined in section 509(f)(3)) of such organization, or (II)the Secretary determines by regulations that a distribution to such organization otherwise is inappropriate. (B)An organization is described in this subparagraph if the organization meets the requirements of subparagraphs (A) and (C) of section 509(a)(3) and is— (i)operated, supervised, or controlled by one or more organizations described in paragraph (1) or (2) of section 509(a), or (ii)supervised or controlled in connection with one or more such organizations. (C)An organization is described in this subparagraph if the organization is a functionally integrated type III supporting organization (as defined under). (h)