Internal Revenue Bulletin: 2007-40 |
October 1, 2007 |
Table of Contents
- Highlights of This Issue
- Preface
- Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
- Part III. Administrative, Procedural, and Miscellaneous
- Part IV. Items of General Interest
- Announcement 2007-79
- Announcement 2007-82
- Announcement 2007-83
- Announcement 2007-87
- AGENCY:
- ACTION:
- SUMMARY:
- DATES:
- ADDRESSES:
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION:
- Background
- Public Charities versus Private Foundations
- Supporting Organizations
- Relationship Test
- Qualification Requirements for Type III Supporting Organizations Prior to Enactment of the Pension Protection Act
- PPA Amendments to Qualification Requirements for Type III Supporting Organizations
- Explanation of Provisions
- Summary of Proposed Criteria for Qualifying as a Type III Supporting Organization
- Definition of Functionally Integrated Type III Supporting Organization and the Applicability of Private Operating Foundation Rules
- Description of the Proposed Functionally Integrated Test
- Payout Requirement for Type III Supporting Organizations that are not Functionally Integrated
- Description of the Proposed Payout Rule
- Responsiveness Test
- Responsiveness Test for Charitable Trusts
- Requirement to Provide Supported Organizations with Information Regarding Responsiveness
- Consequences for Failing to Satisfy the Proposed Tests
- Transitional Issues
- Proposed Effective Date
- Request for Comments
- Drafting Information
- Definition of Terms and Abbreviations
- Numerical Finding List
- Effect of Current Actions on Previously Published Items
- How to get the Internal Revenue Bulletin
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