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A supporting organization created under Section 509(a)(3)(B)(ii), usually referred to as a "brother-sister" relationship. This type of SO must be "operated, supervised or controlled by" officers, directors and/or trustees of charities supported by the Type II. See this guidesheet for further details on IRS requirements for approval.
Synonyms: Type 2 SO, Type 2 Supporting Organization, Type II SOs, Type II supporting organization, Type II supporting organizations
Synonyms list (a comma-separated list)
Type 2 SO, Type 2 Supporting Organization, Type II SOs, Type II supporting organization, Type II supporting organizations