437 437 IRC § 509(a)(2); Reg. § 1.509(a)-3(a)(4). Also IRC § 170(b)(1)(A)(viii).
438 438 IRC § 509(a)(2)(A)(i).
439 439 IRC § 509(a)(2)(A)(ii).
440 440 See § 2.4(a), text accompanied by supra notes 414 and 415.
441 441 See § 2.4(a), text accompanied by supra notes 378–415.
442 442 See § 2.4(a), text accompanied by supra notes 416–436.
443 443 IRC § 4946. See Tax-Exempt Organizations § 12.2.
444 444 IRC § 509(a)(2)(A); Reg. § 1.509(a)-3(a)(2).
445 445 Reg. § 1.509(a)-3(c)(3).
446 446 Reg. § 1.509(a)-3(b)(1).
447 447 IRC § 509(d).
448 448 IRC § 509(e).
449 449 IRC § 509(d).
450 450 IRC § 509(e).
451 451 IRC § 509(a)(2)(B).
452 452 Reg. § 1.509(a)-3(a)(3).
453 453 Reg. § 1.509(a)-3(c)(1)(i). These rules are discussed in Tax-Exempt Organizations § 12.3(iv).
454 454 IRC § 509(a)(3); also IRC § 170(b)(1)(A)(viii).
455 455 See § 2.4(a).
456 456 Id.
457 457 Reg. § 1.509(a)-4(a)(5).
458 458 IRC § 509(a)(3)(A); Reg. § 1.509(a)-4(a)(2). The term supported organization is defined in IRC § 509(f)(3).
459 459 IRC § 509(a)(3)(B). These organizations are sometimes referred to as Type I, II, or III organizations, respectively. The Type III supporting organization is defined in IRC § 4943(f)(5)(A). Inasmuch as Type III supporting organizations are classified as either functionally integrated Type III supporting organizations or other Type III supporting organizations, there are four types of supporting organizations. In general, Reg. §§ 1.509(a)-4(f)(4), (g)(1)(i).
460 460 Reg. §§ 1.509(a)-4(a)(3), 1.509(a)-4(f)(2).
461 461 Reg. § 1.509(a)-4(i)(2).
462 462 IRC § 509(f)(1). If a Type III supporting organization was supporting a foreign-supported organization on August 17, 2006, the second of these rules does not apply until the first day of the third tax year of the organization beginning after that date (IRC § 509(f)(1)(B)(ii)).
463 463 IRC § 509(f)(2).
464 464 Reg. §§ 1.509(a)-4(f)(4), 1.509(a)-4(g)(1)(i).
465 465 Reg. §§ 1.509(a)-4(f)(4), 1.509(a)-4(h)(1).
466 466 Reg. § 1.509(a)-4(f)(4).
467 467 Reg. § 1.509(a)-4(e)(1), (2).
468 468 See text accompanied by infra notes 478–483.
469 469 Reg. § 1.509(a)-4(e)(2).
470 470 Reg. § 1.509(a)-4(c)(1).
471 471 Reg. § 1.509(a)-4(i)(1).
472 472 Reg. § 1.509(a)-4(i)(1)(iii).
473 473 Id.
474 474 Reg. § 1.509(a)-4(i)(3).
475 475 Reg. § 1.509(a)-4(i)(4)(i)(A).
476 476 Reg. § 1.509(a)-4(i)(4)(i)(B).
477 477 Reg. § 1.509(a)-4(i)(4)(i)(C).
478 478 Reg. § 1.509(a)-4(i)(5)(i)(A).
479 479 Reg. §§ 1.509(a)-4(i)(5)(ii), 1.509(a)-4T(i)(5)(ii)(B).
480 480 Reg. §§ 1.509(a)-4(i)(5)(i)(B), 1.509(a)-4(i)(9).
481 481 Reg. § 1.509(a)-4(i)(6).
482 482 Reg. § 1.509(a)-4(i)(7).
483 483 Reg. § 1.509(a)-4(i)(8).
484 484 See Private Foundations ch. 7.
485 485 IRC § 4943(f)(1), 3(A).
486 486 See supra note 468.
487 487 IRC § 4943(f)(5)(B).