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For Supporting Organizations

Grants to Supporting Organizations

If the IRS qualifies a 501(c)(3) public charity as a supporting organization, Fidelity Charitable is required to obtain additional information to determine that the organization is a Type I, Type II, or functionally integrated Type III supporting organization. A supporting organization is a 501(c)(3) public charity that is further described in section 509(a)(3) of the Internal Revenue Code.

We will seek the following from supporting organizations:

  • Written representation signed by an officer or director/trustee stating that the supporting organization is a Type I, Type II, or a Functionally Integrated Type III

  • Within the representation, identification of the charity(ies) that the organization supports and a description of how the officers and directors/trustees of the supporting organization are appointed or elected

  • The supporting organization's governing documents (Articles of Incorporation, By-Laws, Trust Agreement, etc.) and specific references within the documents explaining how officers and directors/trustees are appointed or elected

  • Lists of officers and directors/trustees of both the supporting organization and the charity(ies) it supports

If you assert that your organization is a Functionally Integrated Type III, we will also require the following:

  • Written representation signed by an officer or director/trustee of the supported public charity(ies) describing the activities of the supporting organization

  • Certification that, but for the activities of the supporting organization, the supported organization would be engaged in those activities itself

  • A list of officers and directors/trustees of the supported charity(ies)

Non-Functionally Integrated Type III

  • The legislation requires Fidelity Charitable and other charities with donor-advised fund programs to perform "expenditure responsibility" on grants to non-functionally integrated Type III supporting organizations. Because Fidelity Charitable does not generally perform expenditure responsibility on grants, it will not make grants to non-functionally integrated Type III supporting organizations.