Knowledgebase

Regulation of Supporting Organizations

Supporting organizations that provide funds and other services to other nonprofit organizations have come under a great deal of scrutiny from Congress and the IRS since 2005.

New statutory and regulatory provisions implemented in 2006 are summarized by the the Council on Foundations in an FAQ available on the Council's website at: http://www.cof.org/Learn/content.cfm?ItemNumber=5336&navItemNumber=5337