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.
This instructive white paper outlines common pitfalls in the preparation of the statement of cash flows, resources to minimize these risks, and four critical skills your staff will need as you approach necessary changes to the process.