Notifications Type III “supporting organizations” | KPMG | GLOBAL

Reminder: Notification requirements for Type III “supporting organizations”

Type III “supporting organizations”

All Type III “supporting organizations” must provide certain documents annually to each of their “supported organizations” by the last day of the fifth month of the supporting organization’s tax year. Type III supporting organizations with a June 30, 2015 tax year-end therefore must provide the required information by November 30, 2015.


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The information may be either postmarked or electronically transmitted.

Required items

The notification requirement is satisfied when the following items are timely provided:  

  • A written notice describing the type and amount of support provided during the prior tax year
  • A copy of the Form 990 that was most recently filed as of the date of notification
  • Copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided


For more information, contact the Managing Director-in-Charge of KPMG's Washington National Tax Exempt Organizations Tax group:

D. Greg Goller | +1 (703) 286-8391 |

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