type III supporting organization
Defined in 1 place of the United States Code.
The term “type III supporting organization” means an organization which meets the requirements of subparagraphs (A) and (C) of section 509(a)(3) and which is operated in connection with one or more organizations described in paragraph (1) or (2) of section 509(a).
Source
- 2006–present26 U.S.C. § 4943Internal Revenue Code · Taxes on excess business holdings · for purposes of this section