# Requirements for Type I and Type III Supporting Organizations; Correction
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Final regulations; correction.
**SUMMARY:**
This document corrects the correction to Treasury Decision 9981, published in the *Federal Register* on November 20, 2023. Treasury Decision 9981 issued final regulations providing guidance on the prohibition on certain gifts or contributions to Type I and Type III supporting organizations from persons who control a supported organization and on certain other requirements for Type III supporting organizations. The regulations reflect changes to the law made by the Pension Protection Act of 2006.
**DATES:**
This correction is effective on March 27, 2024, and is applicable on November 20, 2023.
**FOR FURTHER INFORMATION CONTACT:**
Michael Gruccio at (202) 317-4541 (not a toll-free number), or Don Spellmann at (202) 317-4086 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The final regulations (TD 9981) that are the subject of this correction are under section 509(a) of the Code.
**Corrections to Publication**
Accordingly, the correction to the final regulations (TD 9981) that are the subject of FR Doc. 2023-25510, published on November 20, 2023, on page 80584, in the second column, is corrected by correcting the fifth line of the heading to read “1545-BJ53”.
Oluwafunmilayo A. Taylor,
Section Chief, Publications and Regulations Section, Associate Chief Counsel (Procedure and Administration).