The issuance of determination letters to organizations seeking "functionally integrated Type III supporting organization" status has been lifted as of September 24, 2007. A Type III supporting organization may receive a determination letter from the IRS if it agrees to meet the criteria set forth in the Advance Notice of Proposed Rulemaking (ANPRM), 72 Fed.Reg. 42335 (Aug. 2, 2007). After the initial determination, the organization must meet the final regulations that define functionally integrated supporting organizations when they are promulgated.
Read the Memorandum for Manager, EO Determinations issued by Robert Choi, Director EO Rulings and Agreements, here.
Read the ANPRM here.
