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Exempt organizations annual reporting requirements - Form 990, Schedules A and B: Reporting issues for Section 509(a)(3) supporting organizations

 

Supporting organizations described in Code Section 509(a)(3) are required to answer a number of questions in Form 990, Schedule A, Part I, Line 11. Does the organization's answer to any of these questions affect its qualification as a supporting organization under Section 509(a)(3)?

Yes. Section 509(a)(3) supporting organizations are subject to a number of rules affecting their status. The rules vary somewhat depending on their Type. The organization*s answer to one or more of these questions on line 11 may indicate that it does not qualify as a supporting organization under section 509(a)(3) and instead must file Form 990-PF PDF as a private foundation.  

Parts IV and V of Schedule A PDF ask additional questions to further determine the organization's compliance with 509(a)(3).   

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