{"abstract":"This document contains final regulations regarding the distribution requirement for non-functionally integrated Type III supporting organizations. The regulations reflect changes to the law made by the Pension Protection Act of 2006. The regulations will affect non-functionally integrated Type III supporting organizations and their supported organizations.","action":"Final regulations and removal of temporary regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2015/12/23/2015-32146.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"80 FR 79684","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These regulations are effective on December 21, 2015.","disposition_notes":null,"docket_ids":["TD 9746"],"dockets":[],"document_number":"2015-32146","effective_on":"2015-12-21","end_page":79687,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2015/12/23/2015-32146.xml","html_url":"https://www.federalregister.gov/documents/2015/12/23/2015-32146/payout-requirements-for-type-iii-supporting-organizations-that-are-not-functionally-integrated","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2015-32146?publication_date=2015-12-23","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2015-12-23/2015-32146/mods.xml","not_received_for_publication":null,"page_length":4,"page_views":{"count":1372,"last_updated":"2026-10-25 14:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2015-12-23/pdf/2015-32146.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2015-32146.pdf?1450732522","publication_date":"2015-12-23","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2015/12/23/2015-32146.txt","regulation_id_number_info":{"1545-BL44":{"issue":"201510","html_url":"https://www.federalregister.gov/regulations/1545-BL44/payout-requirements-for-type-iii-supporting-organizations-that-are-not-functionally-integrated-","title":"Payout Requirements for Type III Supporting Organizations That Are Not Functionally Integrated ","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201510&RIN=1545-BL44&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BL44"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BG31/payout-requirements-for-type-iii-supporting-organizations-that-are-not-functionally-integrated","title":"Payout Requirements for Type III Supporting Organizations That Are Not Functionally Integrated"},"comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2007-0062","supporting_documents_count":0,"docket_id":"IRS-2007-0062","regulation_id_number":"1545-BG31","title":"Payout Requirements for Type III Supporting Organizations that are not Functionally Integrated","checked_regulationsdotgov_at":"2016-01-12T06:00:13Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":79684,"subtype":null,"title":"Payout Requirements for Type III Supporting Organizations That Are Not Functionally Integrated","toc_doc":"Payout Requirements for Type III Supporting Organizations That are Not Functionally Integrated","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":80}