Agency Information Collection Activities; Comment Request on TD 9981, Requirements for Type I and Type III Supporting Organizations
Published Date: 6/4/2026
Notice
Summary
The IRS wants your thoughts on new rules for Type I and Type III supporting organizations—groups that help charities but have special IRS rules. They’re checking if the info they ask for is useful and not too much work. If you’re involved with these organizations, speak up by August 3, 2026, to help shape the paperwork and avoid extra costs or hassle.
Analyzed Economic Effects
2 provisions identified: 0 benefits, 2 costs, 0 mixed.
Paperwork burden on supporting orgs
If you run a Type III supporting organization, you must collect information from your supported organizations and provide it to the IRS on request. The IRS estimates 6,089 total responses, 2 hours per response, and 12,178 total annual burden hours. The agency is seeking public comments on this information collection by August 3, 2026.
Type I/III qualification and contribution rules
Treasury Decision TD 9981 implements final regulations that address the prohibition on certain contributions to Type I and Type III supporting organizations, the requirements to qualify as a Type III supporting organization, and the criteria for qualifying as functionally integrated when supporting a governmental organization. These rules are intended to ensure certain Type III organizations meet the public charity requirements under Internal Revenue Code section 509(a)(3).
Your PRIA Score
Personalized for You
How does this regulation affect your finances?
Sign up for a PRIA Policy Scan to see your personalized alignment score for this federal register document and every other regulation we track. We analyze your financial profile against policy provisions to show you exactly what matters to your wallet.
Key Dates
Department and Agencies
Related Federal Register Documents
2026-11140 — Federal Independent Dispute Resolution Operations
Starting soon, health plans and insurers must share clearer info when they pay or deny surprise medical bills. They’ll use special codes to explain these decisions, especially when dealing with folks they don’t have contracts with. This helps patients and providers understand bills better and speeds up fixing disputes, with no extra costs for most people.
2025-18278 — Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips
If you earn tips at work, these new rules show which jobs count as tip-earning and explain what counts as 'qualified tips' for tax deductions. The changes apply to tips received up to December 31, 2024, helping workers and employers know exactly what tips can lower their taxes. Get ready to keep better track of your tips and maybe save some money when tax time rolls around!
2025-02251 — Administrative Requirements for an Election To Exclude Applicable Unincorporated Organizations From the Application of Subchapter K; Hearing Cancellation
If you run an unincorporated organization, new rules are coming to help you skip some tricky partnership tax laws. These changes explain how to make that election properly, so you don’t get caught in confusing tax stuff. No extra fees or deadlines yet, but keep an eye out for updates to stay ahead!
2026-14005 — Agency Information Collection Activities; Comment Request on Forms 3520 and 3520-A
The IRS wants your thoughts on Forms 3520 and 3520-A, which people dealing with foreign trusts need to file. They’re checking if these forms are clear and not too much work, and they want comments by September 11, 2026. This helps keep the forms easy to use and fair, with no surprise costs or headaches.
2026-13994 — Agency Information Collection Activities; Comment Request on Revenue Procedure 2014-49
The IRS wants your thoughts on how it collects info related to Revenue Procedure 2014-49, which helps guide state housing programs. If you’re involved with these programs, this is your chance to suggest ways to make the process easier and clearer. Comments are due by September 8, 2026, so don’t miss out on shaping how the IRS handles this paperwork!
2026-13925 — Revising Qualified Domestic Trust Regulations Under Section 2056A To Update Outdated References and Procedures
The IRS updated the rules for special trusts that help estates pass property to noncitizen spouses without extra taxes. These changes fix old references and streamline procedures, making things clearer and easier for executors handling these trusts. The new rules kick in on July 10, 2026, and mainly affect estates with noncitizen spouses, but they don’t change tax costs—just how the rules are written and followed.
Previous / Next Documents
Previous: 2026-11165 — Agency Information Collection Activity Under OMB Review: Personalized Career Planning and Guidance
The VA is asking to keep collecting info using Form 27-8832 to help Veterans, transitioning Service members, and their families get personalized career and education guidance. This form helps decide who qualifies for special benefits under Chapter 36. You’ve got 30 days to share your thoughts, but no changes or extra costs are planned right now.
Next: 2026-11167 — Agency Information Collection Activities: Proposed Collection: Public Comment Request; Information Collection Request Title: Autism CARES Initiative Evaluation, OMB No. 0915-0335-Revision
HRSA is updating how it collects information to evaluate the Autism CARES Initiative, which helps improve care and support for autistic individuals and their families. They want your feedback on the new data collection plan before submitting it for approval. Comments are due by August 3, 2026, and this update aims to keep services effective without adding extra costs or burdens.