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Hangover for Type III SOs – Treasury Issues Final Regulations for Supporting Organizations

Treasury’s holiday gift for the 2012 season came in the form of final and temporary regulations for supporting organizations (“SOs”) published December 28, 2012.1 While a few provisions relate to other varieties of SOs, by far the bulk of the new regulations relate to “Type III” SOs “operated in connection with” publicly supported organizations,2 an […]

New Regulations for Type III SOs

On Dec. 28, 2012, the Internal Revenue Service published final regulations regarding Type III supporting organizations (SOs), along with temporary regulations.1 A Type III SO is one that’s operated in connection with one or more SOs. These regs constitute a culmination of sorts of the IRS’ interest in curbing what it perceived as abusive practices […]

Not SO Bad – Proposed Regulations for Type III Supporting Organizations

While few Type III supporting organizations are likely to overjoyed by them, the anxiously awaited Proposed Regulations1 are not really so bad for the most part, and are significantly better than we might have expected, based on recent alarming pronouncements from the IRS.2 The first bit of good news is that the Proposed Regulations drop […]

New ‘Guide Sheets’ on Supporting Organizations

The Pension Protection Act of 2006 (PPA) transformed the familiar landscape of Code Section 509(a)(3) supporting organizations (SOs), and in an unusual outpouring of notices, announcements, memoranda, and other forms of guidance, the Service has been struggling with the many questions raised, but left unanswered, by PPA 2006. Earlier this year, the Service issued its […]

Aftershocks: Update on Supporting Organizations

On August 17, 2006, a major seismic event – the Pension Protection Act of 2006 (PPA) — shook the well-settled topography of Code Section 509(a)(3) supporting organizations (SOs),1 and the aftershocks have continued unabetted since. In an unusually intense outpouring of guidance, announcements, and notices, the Service has been grappling with the many questions left […]

Surviving and Thriving In the Tax Patent Era

A patent applicant offers a guide to practitioners on how to avoid infringement, malpractice–and depriving clients of good strategies Just as things seemed to be quieting down after the Pension Protection Act of 2006, along came the latest challenge to the peace of the estate-planning world: tax patents. In early 2006, an infringement suit was […]

Rulings Go Beyond ‘Plain Vanilla’ Foundations

Thus far, 2007 has generated four private letter rulings of more than casual interest relating to private foundations. Unusually, two of the rulings relate to the generally quiet area of private operating foundations under Section 4942(j)(3). A private operating foundation, or POF, is an “elevated” form of private foundation, which, in contrast to its more […]

Supporting Organizations After the Pension Protection Act

New rules make Type III organizations considerably less attractive, and present the choice of staying in or getting out. The 37-year old rules governing supporting organizations (SOs) were suddenly and sweepingly altered by the Pension Protection Act of 2006 (the “Act”), signed into law on 8/17/06. The Act reformed not only Type III SOs–those “operated […]

Cold Snap for Donor Advised Funds: The New DAF Rules

The Pension Protection Act of 2006 (“Act”), which so radically redefined the rules for supporting organizations, has also transformed the rules relating to donor advised funds (DAFs). For the first time, the Act accords DAFs express Internal Revenue Code (“Code”) recognition, a tribute to the recent rapid success of DAFs and the charities and commercial […]

So What’s Left of SOs? – The Pension Protection Act of 2006 and Its Impact on Supporting Organizations

After 37 years virtually without change, the provisions of the Internal Revenue Code of 1986 (“Code”) governing supporting organizations (“SOs”) were revised and expanded in spectacular fashion by the Pension Protection Act of 2006 (“Act”), signed into law on August 17, 2006. Longstanding rules relating to an SO’s requisite “responsiveness” to its supported charities, its […]


Supporting Organizations

Published by: Tax Management Portfolio #459 (BNA) (2009)

Community Property

Published by: Tax Management Portfolio #802-2d (BNA) (2009)


Shedding Light on the Surprising Link Between Divestitures and “Zero-Cost” Gifts (2008)

Washington Guardianship Law: Administration and Litigation, Third Edition

Published by: LEXIS/NEXIS (1997, supplemented annually, 1997-2010).

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