Supporting Organization

An organization that is treated as a public charity, instead of a private foundation, because of its relationship to one or more public institutions or publicly supported charities. IRS Section 509(a)(3) and related regulations describe three levels of relationship that will classify the charity as a supporting organization: “operated, supervised, or controlled by” (Type 1); “supervised or controlled in connection with” (Type 2); and “operated in connection with” (Type 3).