### Question
How does Private Foundations define type III supporting organization?


### Answer
Under *26 U.S.C. § 4943*, **type III supporting organization** is defined as:

> 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**

