IRS:
支持者鼓励个人建立并运营第509(a)(3)节[Type IIISOs]所描述的辅助组织自有之 。有多种滥用方法,但常见主题为向支持组织提供一笔金额的“慈善”捐赠,并经常以贷款形式向捐赠者返还所捐赠金额。为掩饰滥用行为,交易似可通过一个或多个中间组织传递由推广者控制第509(a)(3)节支持组织上国税局网站
参院财政委员会
消除类型三支持组织。这是一个严重滥用领域。 捐助方咨询基金可以有效替代此类组织的合法目的员工讨论草稿参议院财政委员会发布(第2页)。
非营利部门小组向国会提出的建议
"Type III supporting organizations add value to the charitable sector that cannot and should not be replaced by other types of organizations. To curb abuse in these organizations, Congress should establish minimum distribution requirements, prohibit payments to or for the benefit of donors or any related party, and institute rules to increase the voice of the supported organizations in the governance of the Type III organization. A Type III supporting organization should be prohibited from supporting more than five qualified entities or from supporting any organization that is controlled by the donor or a related party. It should be required to provide certain document to, and confirm the agreement of, its supported organizations at the time it files for recognition as a 501(c)(3) organization and when it files its annual Form 990 returns. Every supporting organization should be required to indicate on its Form 990 whether it is operating as a Type I, II, or III supporting organization." – Excerpted from增强慈善组织透明治理责任制-提交国会和非营利部门的最后报告,2005年6月(另见第45至48页)。
电竞比分基础理事会建议
- 不废除类型三支持组织
- 要求新类型三SO从支持组织获取报表证明SD同意按此命名并描述每个命名组织将接受支持
- 要求类型三SO从SD获取报表证明每年支持水平并附SO表990
- 要求IRS发布收入程序,提供指南说明类型三SO如何证实与SD的关系,或选择向SD和IRS提供年度支持计算或不支持理由,作为表990的一部分
- 要求国税局发布税收程序说明SD可通知国税局撤回同意命名SD的过程
- 酒吧贷款类型三SO