To exempt longstanding nonfunctionally-integrated supporting organizations from certain provisions of the Pension Protection Act of 2006.
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Amends the Internal Revenue Code and the Pension Protection Act of 2006 to exempt certain long-standing, nonfunctionally-integrated fully-funded type III supporting organizations from requirements that: (1) impose a tax on their excess business holdings; and (2) oblige such organizations to make certain percentage payouts of income or assets to organizations they support (supported organizations).
Specifies such an exempt long-standing, nonfunctionally-integrated fully-funded type III supporting organization as one: (1) that was established before January 1, 1970, but has not accepted any substantial contributions after December 31, 1970; (2) none of whose donors was alive on August 17, 2006; and (3) none of whose organization managers is a family member of any donor.
Referred to the House Committee on Ways and Means.
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 6227: To exempt longstanding nonfunctionally-integrated supporting organizations from certain provisions of the Pension Protection Act of 2006.. 110th Congress. Open America. https://openamerica.io/bill/110-HR-6227/
"H.R. 6227: To exempt longstanding nonfunctionally-integrated supporting organizations from certain provisions of the Pension Protection Act of 2006.." 110th Congress, 2026, Open America, https://openamerica.io/bill/110-HR-6227/.
H.R. 6227, 110th Cong. (2026), https://openamerica.io/bill/110-HR-6227/.
[H.R. 6227: To exempt longstanding nonfunctionally-integrated supporting organizations from certain provisions of the Pension Protection Act of 2006.](https://openamerica.io/bill/110-HR-6227/)