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Rule2024-06485

Requirements for Type I and Type III Supporting Organizations; Correction

Primary source

Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.

Published
March 27, 2024
Effective
March 27, 2024

Issuing agencies

Treasury DepartmentInternal Revenue Service

Abstract

This document corrects the correction to Treasury Decision 9981, published in the Federal Register on November 20, 2023. Treasury Decision 9981 issued final regulations providing guidance on the prohibition on certain gifts or contributions to Type I and Type III supporting organizations from persons who control a supported organization and on certain other requirements for Type III supporting organizations. The regulations reflect changes to the law made by the Pension Protection Act of 2006.

Indexed from Federal Register on March 27, 2024.

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.