### Question
How is the term type III supporting organization defined?


### Answer
The term **type III supporting organization** is defined in *26 U.S.C. § 4943* as the following:

> an organization which meets the requirements of subparagraphs (A) and (C) of section 509(a)(3) and which is operated in connection with one or more organizations described in paragraph (1) or (2) of section 509(a)

#### Citation:
  - *26 U.S.C. § 4943*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 42-PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS > Subchapter A-Private Foundations**

