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The payout rate for nonfunctionally integrated supporting organizations in IRS proposed rules remains as it was in the advance notice of proposed rulemaking, a Treasury official says. However, the proposed rules (REG-155929-06) modify the attentiveness test that public charities that support other public charities have to meet if they are nonfunctionally integrated, Emily Lam, Treasury attorney adviser, says at a D.C. Bar Exempt Organizations program. Nonfunctionally integrated supporting organizations must pay out 5 percent of the fair market value of their nonexempt use assets annually to the charities they support, as well as meet an attentiveness test.
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