The Treasury’s holiday gift to taxpayers for the 2012 season came in the form of final and temporary regulations for supporting organizations (SOs), published on Dec. 28, 2012.1 While a few provisions relate to other varieties of SOs, the bulk of the new regulations relate to Type III SOs “operated in connection with” publicly supported organizations,2 an area of special focus for the Internal Revenue Service for the last decade or so.3 The regulations are the climax of ...

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