Type I SO
A term to know.
A supporting organization created under Section 509(a)(3)(B)(i), usually referred to as a "parent-sub" relationship. A majority of the trustees or members of the board of directors of a Type I SO must be appointed by the charity or charities supported by the Type I. See https://www.charitableplanning.com/library/documents/1317664 for further details on IRS requirements for approval.