Supporting Organization (509(a)(3))

Overview

A 501(c)(3) that achieves public-charity status by being organized and operated to support one or more specified public charities. Types I, II, and III define the degree of control the supported charity has. It lets a donor benefit a specific institution (a university, hospital, or community foundation) with public-charity tax treatment, without meeting the public-support test directly.

Best For

Donors closely tied to a specific public charity
Those wanting public-charity status without a public-support test
Families endowing a named institution over the long term

📊 Key Tax & Giving Advantage

Public-charity deduction limits and freedom from private-foundation excise taxes, while directing support to a chosen institution.

Considerations

Must satisfy organizational, operational, and relationship tests
Type III non-functionally-integrated SOs face extra distribution rules
Less independent control than a standalone private foundation

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