### Question
What is the definition of functionally integrated type III supporting organization?


### Answer
The definition of **functionally integrated type III supporting organization** is as follows in *26 U.S.C. § 4943*:

> a type III supporting organization which is not required under regulations established by the Secretary to make payments to supported organizations (as defined under section 509(f)(3)) due to the activities of the organization related to performing the functions of, or carrying out the purposes of, such supported organizations

#### 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**

