supported organization
Defined in 1 place of the United States Code.
For purposes of this subsection, the term “supported organization” means, with respect to an organization described in subsection (a)(3), an organization described in paragraph (1) or (2) of subsection (a)—
(A) for whose benefit the organization described in subsection (a)(3) is organized and operated, or
(B) with respect to which the organization performs the functions of, or carries out the purposes of.
Source
- 2006–present26 U.S.C. § 509Internal Revenue Code · Private foundation defined · in this section