{"abstract":"This document contains final regulations providing guidance on the prohibition on certain gifts or contributions to Type I and Type III supporting organizations from persons who control a supported organization and on certain other requirements for Type III supporting organizations. The regulations reflect changes to the law made by the Pension Protection Act of 2006. The regulations affect certain Type I and Type III supporting organizations and their supported organizations.","action":"Final 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/2023/10/16/2023-22286.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26},{"chapter":null,"citation_url":null,"part":53,"title":26}],"citation":"88 FR 71287","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective date: These regulations are effective on October 16, 2023.","disposition_notes":null,"docket_ids":["TD 9981"],"dockets":[{"supporting_documents":[],"agency_name":"IRS","documents":[{"comment_count":0,"comment_start_date":"2023-10-16","updated_at":"2023-10-16T12:56:26.179-04:00","comment_url":"https://www.regulations.gov/commenton/IRS-2016-0007-0008","allow_late_comments":null,"id":"IRS-2016-0007-0008","comment_end_date":null,"regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":0,"id":"IRS-2016-0007","title":"Requirements for Type I and Type III Supporting Organizations (REG-118867-10)"}],"document_number":"2023-22286","effective_on":"2023-10-16","end_page":71301,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2023/10/16/2023-22286.xml","html_url":"https://www.federalregister.gov/documents/2023/10/16/2023-22286/requirements-for-type-i-and-type-iii-supporting-organizations","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2023-22286?publication_date=2023-10-16","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2023-10-16/2023-22286/mods.xml","not_received_for_publication":null,"page_length":15,"page_views":{"count":2967,"last_updated":"2026-04-04 18:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2023-10-16/pdf/2023-22286.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2023-22286.pdf?1697201116","publication_date":"2023-10-16","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2023/10/16/2023-22286.txt","regulation_id_number_info":{"1545-BJ53":{"issue":"202310","html_url":"https://www.federalregister.gov/regulations/1545-BJ53/additional-requirements-for-type-iii-supporting-organizations","title":"Additional Requirements for Type III Supporting Organizations","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202310&RIN=1545-BJ53&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BJ53"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BJ53/additional-requirements-for-type-iii-supporting-organizations","title":"Additional Requirements for Type III Supporting Organizations"},"comments_count":0,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2016-0007","supporting_documents_count":0,"docket_id":"IRS-2016-0007","document_id":"IRS-2016-0007-0008","regulation_id_number":"1545-BJ53","title":"Requirements for Type I and Type III Supporting Organizations (REG-118867-10)","checked_regulationsdotgov_at":"2023-10-17T15:00:14Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":71287,"subtype":null,"title":"Requirements for Type I and Type III Supporting Organizations","toc_doc":"Requirements for Type I and Type III Supporting Organizations","toc_subject":null,"topics":["Excise taxes","Foundations","Income taxes","Investments","Lobbying","Reporting and recordkeeping requirements"],"type":"Rule","volume":88}