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This chapter discusses the federal tax laws governing supporting organizations. As a result of the Tax Reform Act of 1969, private foundations receive considerably less favorable treatment under tax law than public charities. Supporting organizations are a hybrid of private foundations and public charities that generally enjoy more favorable tax treatment than private foundations because they are exempt from many of the excise taxes imposed on private foundations. Supporting organizations are closely associated with one or more public charities but do not themselves meet the public support requirement or conduct activities allowing them to be treated as public charities.