By
Kathleen Stephenson
and Lisa Petkun
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11. Elimination of supporting organizations
One method for an organization to qualify as a public charity is for it to constitute a “supporting organization” — any 501(c)(3) organization that is so closely aligned with a public charity that the supporting organization itself is treated as a public charity.
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- Internal Revenue Service
Kathleen Stephenson
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Lisa Petkun
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