March 01, 2001

The Supporting Organization (2001, 15:02)

The Supporting Organization: A Beneficial (but Tangled) Alternative for the Directed Donor

Probate and Property, March/April 2001, Volume 15, Number 2

By Merrie Jeanne Webel

Although supporting organizations have existed for over 25 years, estate planners seldom consider them an alternative to a private foundation. A supporting organization must first qualify as a § 501(c)(3) organization. It then escapes classification as a private foundation by attaching itself, through certain requirements and restrictions, to one or more existing publicly supported charities. Accordingly, a supporting organization benefits from public charity status, although it may function like a private foundation in many respects.

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