Olympic National Park Queets Rainforest Photo by Gerald B. Treacy, Jr.

Supporting Organizations

Mr. Treacy was one of the pioneers in the use of supporting organizations in charitable planning for individuals, families, and business entities in the mid-1980’s to the present. Congress has recognized Mr. Treacy’s early contribution to the supporting organization field by adopting terminology Mr. Treacy suggested in his articles, treatise and lectures, in the Pension Protection Act of 1986, including the designation of the varieties of supporting organizations, “Type I,” “Type II,” and “Type III” which Mr. Treacy had first proposed in a 1997 article.

Among the full range of services Treacy Law Firm, PLLC provides to its clients in the supporting organization realm are the following:

  • Goals and charitable mission
  • Structure of governing board
  • Trust vs. nonprofit corporation format
  • Charitable tax deductions planning
  • Funding the SO
  • Governing instruments and bylaws
  • Whistleblower policy statements
  • Retention and destruction of documents policy statements
  • Conflict of interest policy statements
  • Annual state and local filings
  • Annual IRS filings
  • Type I SOs
  • Type II SOs
  • Type III SOs – grantmaking and activities organizations
  • Maintaining SO status in a changing regulatory environment
  • Conversion to public charity status
  • Conversion to private operating foundation status
  • Conversion to private foundation status
  • Winding down and dissolution
  • Other supporting organization services.

Mr. Treacy is the author of the BNA Tax Management Portfolio, Supporting Organizations. He has lectured extensively in the area of supporting organizations to attorneys, accountants, and other advisors across the US. Mr. Treacy’s many publications on supporting organizations also include: “Hangover for Type III SOs: Treasury Issues Final Regulations for Supporting Organizations,” (April 2013), “New Regulations for Type III SOs,” (January 2013), “Not SO Bad: Proposed Regulations for Type III Supporting Organizations,” Trusts & Estates (October 2009), and “Supporting Organizations After the Pension Protection Act,” Taxation of Exempts (January 2007).