Schedule A Reporting: Section 509 (a)(3) Supporting Organizations

Supporting organizations historically have been viewed as operating within a very complex area of the tax law. The complexity arguably rose to a new level, however, with the 2014 introduction of an expanded Schedule A of Form 990 – the form required for reporting public charity status and public support. Because of the expanded reporting requirements, supporting organization managers and tax practitioners have been forced to possess a deeper understanding of supporting organization tax law than required in the past.

Taxation of Exempts, July/August 2017, Volume 29/Issue 1, Copyright 2017 Thomson Reuters/Tax & Accounting