The IRS has produced guide sheets and explanations to help
applicants for supporting organization status to determine which of
the three types of supporting organizations outlined in IRC §
509(a)(3) they fall under. The guides, which include checklists for
the organizational test, operational test, control test, relationship
requirement and other considerations, can be found at www.irs.gov/charities/article/0,,id=174956,00.html.
Supporting Org Guidelines Available
