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・ Supporters' Shield
・ Supporters' trust
・ Supporters' Trust at Reading
・ Supportersvereniging Ajax
・ Supporting actor
・ Supporting cast in Jack Staff
・ Supporting Caste
・ Supporting character
・ Supporting Characters
・ Supporting characters on Will & Grace
・ Supporting electrolyte
・ Supporting functional
・ Supporting Healthy Marriage Project
・ Supporting hyperplane
・ Supporting line
Supporting organization (charity)
・ Supporting Our Youth
・ Supporting Party Mountain
・ Supporting People
・ Supporting Roles
・ Supporting Wall
・ Supportive Care in Cancer
・ Supportive Community – Women's Business Development Center
・ Supportive housing
・ Supportive psychotherapy
・ Supportive selling environment
・ SupportSave
・ Supportworks
・ Suppose They Gave a War and Nobody Came
・ Supposed Former Infatuation Junkie


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Supporting organization (charity) : ウィキペディア英語版
Supporting organization (charity)

A supporting organization, in the United States, is a public charity that operates under the U.S. Internal Revenue Code in (26 USCA 509(a)(3) ). A supporting organization either makes grants to, or performs the operations of, a public charity similar to a private foundation. However, unlike donations to a private foundation, donations to a supporting organization garner the same higher deduction rate as donations to public charities. However, supporting organizations allow less control over the organization to the founders than private foundations. The Internal Revenue Code calls a public charity that relies on a supporting organization a "supported organization".
==History==
The Tax Reform Act of 1969 created private foundations and imposed greater restrictions on this classification, including excise taxes and lower donor deductions for contributions.〔Tax Reform Act of 1969, Pub. L. No. 91-172, 83 Stat. 487〕 This Act created supporting organizations as an exception to private foundations—because they are organized, operated, and controlled in the public interest.〔Tax Reform Act of 1969: Hearings on HR 13270 Before the House Comm. on Fin., 91st Congress 115-43, 34 (1969)〕 Supporting organizations are not subject to the problems and abuses found in foundations that led to the creation and associated restrictions on private foundations.〔Mark Rambler, Best Supporting Actor: Refining the 509(a)(3) Type 3 Charitable Organization, 51 Duke L.J. 1367, 1378 (Feb 2002).〕

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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