Supporting Organization

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A supporting organization is a specific type of public charity. All 501(c)(3) organizations are considered private foundations unless they qualify as public charities. There are three types of supporting organizations:

Type I–a supporting organization that is under the direct control of the supported organization

Type II–a supporting organization that is under common control with the supported organization (also known as “brother/sister” organizations)

Type III–a supporting organization that is not necessarily related to the supported organization(s)

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