Supporting Organizations as a Tool for Effective Fundraising

Author: Martin Patrick   Cooney Michael  

Publisher: National Committee on Planned Giving

ISSN: 1096-5297

Source: Journal of Gift Planning, Vol.6, Iss.1, 2002-03, pp. : 5-36

Disclaimer: Any content in publications that violate the sovereignty, the constitution or regulations of the PRC is not accepted or approved by CNPIEC.

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Abstract

The supporting organization, an independent public charity, has been the s ubject of increasing interest and use by donors who seek a higher level of involvement in the charities they support. The authors review the creation, operation and use of supporting organizations as defined by IRC section 509(a)(3), and discuss their advantages and disadvantages compared to other types of charitable gifts. Syllabus for Gift Planners code: 3.01.06