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Not-for-Profit Industry Conference 2019

NOT1911 - Supporting Organizations

Jun 11, 2019 6:00am ‐ Jun 11, 2019 6:50am

Standard: $49.00


Normally relegated to the final 5 minutes of a public support discussion, supporting organizations finally have their moment in the sun. This session is deep dive into the four types of 509(a)(3) supporting organizations. In this session, we will learn about what makes each type of supporting organization unique and learn how to spot a supporting org. We will separate fact from fiction related to restrictions of supporting organization funding and operations. Finally, we will walk through the organization and operations test, and understand how these fit into reporting on Schedule A. We will walk through Schedule A to analyze its reporting quirks, trick questions and most common pitfalls.

  • Evaluate the different structures of supporting organizations (Type I, II, III-FI and III-NFI)
  • Understand the limitations that supporting organizations face when it comes to funding and operations
  • Apply the structures to Schedule A to properly address supporting organization questions


Tags: TAX

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