Читать книгу The Tax Law of Charitable Giving - Bruce Hopkins R., Bruce R. Hopkins, David Middlebrook - Страница 43

Public charitable organizations are the most favored of the categories of charitable organizations for charitable giving purposes. There are essentially four categories of public charitable organizations:

1 Institutions

2 Publicly supported organizations that are donative entities

3 Publicly supported organizations that are service provider entities

4 Supporting organizations

Institutions. Some entities in the category of public charitable organizations are classified as institutions because they satisfy the requirements of at least one category of public institution. These entities are not private foundations—not because of how they are funded, but because of the nature of their operations.

Churches. A church is a public charitable organization and thus is not a private foundation.³⁷⁸

The IRS has formulated a test that it uses to ascertain whether an organization qualifies as a church. The IRS's position is that, to be a church for tax purposes, an organization must satisfy at least some of the following criteria: a distinct legal existence, a recognized creed and form of worship, a definite and distinct ecclesiastical government, a formal code of doctrine and discipline, a distinct religious history, a membership not associated with any other church or denomination, a complete organization of ordained ministers ministering to their congregations and selected after completing prescribed courses of study, a literature of its own, established places of worship, regular congregations, regular religious services, schools for religious instruction of the young, and schools for the preparation of its ministers.³⁷⁹ Courts have generally adhered to these criteria.³⁸⁰

Nonetheless, the law on this point has changed considerably in recent years. The IRS has begun ruling that, to be a church, a religious organization must have a place of worship, a congregation, and regular services.³⁸¹ The IRS's position was significantly augmented when a federal court ruled that a “minimum” requirement for church status for a religious entity is satisfaction of an associational test.³⁸²

Thus, to avoid private foundation status as a church, the organization must be more than an organization that generally engages in religious activities.³⁸³

Conventions and Associations of Churches. A convention or association of churches is a public charitable organization and thus is not a private foundation.³⁸⁴

The IRS recognizes that the phrase convention or association of churches has a historical meaning generally referring to a cooperative undertaking by churches of the same denomination.³⁸⁵ A tax-exempt organization, the membership of which is comprised of churches of different denominations, also qualifies as an association of churches.³⁸⁶

Integrated Auxiliaries of Churches. An integrated auxiliary of a church is a public charitable organization and thus is not a private foundation.³⁸⁷

IRS regulations define an integrated auxiliary of a church as a tax-exempt organization the principal activity of which is exclusively religious and which is controlled by or associated with a church or a convention or association of churches.³⁸⁸ Under these regulations, integrated auxiliaries of a church include men's and women's fellowship associations, mission societies, theological seminaries, and religious youth organizations. Schools of a general academic or vocational nature, hospitals, orphanages, homes for the elderly, and the like are not considered by these regulations to be integrated auxiliaries of churches, even though they have a religious environment or promote the teachings of a church.

Although some courts have upheld this approach by the IRS,³⁸⁹ others have differed.³⁹⁰

Educational Institutions. An “educational organization which normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on” is a public charitable organization and thus is not a private foundation.³⁹¹ This type of organization must have as its primary function the presentation of formal instruction.³⁹²

It is pursuant to these rules that institutions such as primary, secondary, preparatory, and high schools and colleges and universities derive public charitable organization status. These institutions also encompass federal, state, and other public schools that qualify under these rules, although their tax-exempt and public charitable organization status may be derived from their categorization as governmental agencies or instrumentalities.³⁹³ An organization cannot achieve public charitable organization status as an operating educational institution, however, when it is engaged in both educational and noneducational activities (for example, a museum operating a school), unless the noneducational activities are merely incidental to the educational activities; it must primarily be a formal educational institution.³⁹⁴

Thus, to avoid private foundation status as an educational institution, the organization must be more than an organization that generally engages in educational activities.³⁹⁵

Health Care Institutions. A hospital is a public charitable organization and thus is not a private foundation.³⁹⁶

A hospital is defined, for federal tax purposes, as an “organization the principal purpose or functions of which are the providing of medical or hospital care or medical education or medical research.”³⁹⁷ A hospital must promote the health of a class of persons broad enough to benefit the community and must be operated to serve a public rather than a private interest.³⁹⁸ The term hospital includes federal hospitals, as well as state, county, and municipal hospitals that are instrumentalities of those governmental units; it also includes rehabilitation facilities, outpatient clinics, extended care facilities, community mental health and drug treatment centers, and cooperative hospital service organizations. The term does not, however, include convalescent homes, homes for children or the elderly, or institutions the principal purpose or function of which is to train handicapped individuals to pursue a vocation,³⁹⁹ nor does it include free clinics for animals.⁴⁰⁰

For these purposes, the term medical care includes the treatment of any physical or mental disability or condition, whether on an inpatient or outpatient basis, provided the cost of the treatment is deductible⁴⁰¹ by the individual treated.⁴⁰²

Thus, to avoid private foundation status as a hospital, the organization must be more than an organization that generally engages in activities that promote health.⁴⁰³

Medical Research Organizations. A medical research organization is a public charitable organization and thus is not a private foundation.⁴⁰⁴ It is an organization “directly engaged in the continuous active conduct of medical research in conjunction with a hospital.”⁴⁰⁵ The organization need not be formally affiliated with a hospital to be considered primarily engaged in the active conduct of medical research in conjunction with a hospital. There must, however, be a joint effort on the part of the research organization and one or more hospitals pursuant to an understanding that the organizations will maintain continuing close cooperation in the active conduct of medical research.⁴⁰⁶

The term medical research means the conduct of investigations, experiments, and studies to discover, develop, or verify knowledge relating to the causes, diagnosis, treatment, prevention, or control of physical or mental diseases and impairments of human beings. To qualify, the organization must have the appropriate equipment and professional personnel necessary to carry out its principal function.⁴⁰⁷ Medical research encompasses the associated disciplines spanning the biological, social, and behavioral sciences.⁴⁰⁸

Agricultural Research Organizations. An agricultural research organization is an entity that is engaged in the continuous active conduct of agricultural research (as defined in the Agricultural Research, Extension, and Teaching Policy Act of 1977) in conjunction with a land-grant college or university or a non-land-grant college of agriculture. For a contribution to an agricultural research organization to qualify for the 50 percent limitation,⁴⁰⁹ during the calendar year in which a contribution is made to the organization, the organization must be committed to spend the contribution for the research before January 1 of the fifth calendar year that begins after the date of the contribution.⁴¹⁰

Supporting Foundations. Certain supporting foundations are public charitable organizations and thus are not private foundations. These organizations are foundations that provide support for colleges and universities that are administered by governments.⁴¹¹

The organization must normally receive a substantial part of its support (exclusive of income received in the exercise or performance of its tax-exempt activities) from the United States or from direct or indirect contributions from the general public. It must be organized and operated exclusively to receive, hold, invest, and administer property and to make expenditures to or for the benefit of a college or university (including a land-grant college or university), which itself is a public charitable organization⁴¹² and which is an agency or instrumentality of a state or a political subdivision of a state, or which is owned or operated by a state or political subdivision of a state or by an agency or instrumentality of one or more states or political subdivisions.⁴¹³

Governmental Units. A governmental unit is a public charitable organization and thus is not a private foundation.⁴¹⁴ This category includes a state, a possession of the United States, any political subdivision of either of the foregoing, the United States, or the District of Columbia.⁴¹⁵

Publicly Supported Donative Entities. There are two basic types of publicly supported charities as defined in the federal tax law. One category is informally known as the donative publicly supported charity; the other category is sometimes referred to as the service provider publicly supported charity.

Public Support Law. An organization is not a private foundation if it is a charitable entity that “normally receives a substantial part of its support” (other than income from a tax-exempt function) from a governmental unit⁴¹⁶ or from direct or indirect contributions from the public.⁴¹⁷

The primary way for a charitable organization to achieve nonprivate foundation status under these rules is for it to normally derive at least one-third of its support from qualifying public and/or governmental sources.⁴¹⁸ Thus, an organization qualifying as a publicly supported entity under these rules must maintain a support fraction, the denominator of which is total eligible support and the numerator of which is the amount of support from eligible public and/or governmental sources.

For these purposes, the term support means amounts received as gifts, grants, contributions, membership fees, net income from unrelated business activities, gross investment income,⁴¹⁹ tax revenues levied for the benefit of the organization and either paid to or expended on behalf of the organization, and the value of services or facilities (exclusive of services or facilities generally furnished to the public without charge) furnished by a governmental unit to the organization without charge.⁴²⁰ All of the foregoing items are amounts that, if directly or indirectly received by the organization, constitute the denominator of the support fraction.

In computing the eligible amount of public support (the numerator of the support fraction), contributions from individuals, trusts, or corporations constitute public support to the extent that the total amount of contributions from any donor during the computation period does not exceed an amount equal to 2 percent of the organization's total support for the period.⁴²¹ Therefore, the total amount of support by a donor is included in full in the denominator of the support fraction, and the amount determined by application of the 2 percent limitation is included in the numerator of the support fraction. The latter amount is the amount of support in the form of direct or indirect contributions from the general public. Donors who stand in a defined relationship to one another⁴²² must share a single 2 percent limitation.

This 2 percent limitation does not, however, generally apply to support received from other publicly supported organizations of the donative type, nor to grant support from governmental units. Thus, these types of support are, in their entirety, public support, as indirect contributions from the general public.⁴²³ Because a charitable organization can be classified as not being a private foundation pursuant to a categorization other than a donative-type publicly supported organization (such as by being one of the institutions⁴²⁴) and nonetheless meet the requirements to be a donative-type publicly supported organization,⁴²⁵ the 2 percent limitation does not apply with respect to contributions from these organizations. For example, financial support from a church is generally considered to be indirect public support in full, because churches derive substantial amounts of their support from the general public, even though their non–private foundation status is derived, as discussed,⁴²⁶ from their institutional status as churches.⁴²⁷ Nonetheless, the 2 percent limitation will apply with respect to support received from a donative-type publicly supported organization or governmental unit if the support represents an amount that was expressly or implicitly earmarked by a donor to the publicly supported organization or unit of government as being for, or for the benefit of, the organization asserting status as a donative-type publicly supported organization.⁴²⁸

In constructing the support fraction, an organization must exclude from both the numerator and the denominator of the support fraction amounts received from the exercise or performance of its exempt purpose or function and contributions of services for which a charitable deduction is not allowable.⁴²⁹ An organization will not be treated as meeting the support test, however, if it receives almost all of its support from gross receipts from related activities and an insignificant amount of its support from the general public (directly and indirectly) and governmental units.⁴³⁰ The organization may exclude from both the numerator and denominator of the support fraction an amount equal to one or more unusual grants.⁴³¹

In computing the support fraction, review must be made of the organization's support that is normally received. This means that the organization must meet the one-third support test for a period encompassing its most recent five years, including the year involved, on an aggregate basis. When this is done, the organization will be considered as meeting the one-third support test for its current tax year and for the tax year immediately succeeding its current tax year.⁴³²

Facts and Circumstances Test. Notwithstanding the foregoing general body of law, an organization may qualify as a donative-type publicly supported organization, even if it cannot satisfy the one-third requirement, by meeting a facts and circumstances test, as long as the amount normally received from public and/or governmental sources is substantial.⁴³³ To meet this test, the organization must demonstrate the existence of three elements: (1) The total amount of public and/or governmental support normally received by the organization is at least 10 percent of its total support normally received; (2) the organization has a continuous and bona fide program for solicitation of funds from the general public, governmental units, or public charitable organizations; and (3) it satisfies all other pertinent facts and circumstances, including the percentage of its support from public and/or governmental sources, the “public” nature of the organization's governing board, the extent to which its facilities or programs are publicly available, its membership dues rates, and whether its activities are likely to appeal to persons having some broad common interest or purpose.⁴³⁴

Concerning the governing board factor, the organization's non–private foundation status will be enhanced when it has a governing body that represents the interests of the public, rather than the personal or private interests of a limited number of donors. As noted, one of the important elements of this facts and circumstances test is the availability of public facilities or services. Examples of entities meeting this requirement are a museum that holds its building open to the public, a symphony orchestra that gives public performances, a conservation organization that provides educational services to the public through the distribution of educational materials, and a home for the elderly that provides domiciliary or nursing services for members of the general public.⁴³⁵

Community Foundations. A community foundation (or community trust) may qualify as a donative-type public charitable organization if it attracts, receives, and depends on financial support from the general public on a regular, recurring basis. Community foundations are designed primarily to attract large contributions of a capital or endowment nature from a small number of donors. They are generally identified with a particular community or area and are controlled by a representative group of persons from that community or area. Individual donors relinquish control over the investment and distribution of their contributions and the income derived from the contributions, although donors may designate the purposes for which the assets are to be used, subject to change by the governing body of the community foundation.⁴³⁶

Publicly Supported Service Provider Entities. An organization is not a private foundation if it is a charitable organization that is broadly, publicly supported and thus is responsive to the general public, rather than to the private interests of a limited number of donors or other persons.⁴³⁷

For a charitable organization to achieve non–private foundation status under these rules, it must normally receive more than one-third of its support from any combination of (1) gifts, grants, contributions, or membership fees⁴³⁸ and (2) gross receipts from admissions, sales of merchandise, performance of services, or furnishing of facilities in activities related to its tax-exempt function,⁴³⁹ as long as the support in either category is from permitted sources. Permitted sources are governmental units,⁴⁴⁰ the charitable institutions,⁴⁴¹ donative-type public charitable organizations,⁴⁴² and persons other than disqualified persons⁴⁴³ with respect to the organization. Thus, an organization seeking to qualify under this one-third support test for service-provider publicly supported organizations must construct a support fraction, with the amount of support received from these two categories of sources constituting the numerator of the support fraction and the total amount of support received by the organization being the denominator of the support fraction.⁴⁴⁴ The organization may exclude from both the numerator and denominator of the support fraction an amount equal to one or more unusual grants.⁴⁴⁵

There is no limitation on the amount of support that may be taken into account in determining the numerator of the support fraction under these rules concerning gifts, grants, contributions, and membership fees, except that this support must, as noted, come from permitted sources. In computing the amount of support received from gross receipts that is allowable toward the one-third requirement, gross receipts from related activities received from any person or from any bureau or similar agency of a governmental unit are includible in any tax year to the extent that the receipts do not exceed the greater of $5,000 or 1 percent of the organization's support for the year.⁴⁴⁶

The term support⁴⁴⁷ (in addition to the two categories of public support referenced previously) means (1) net income from unrelated business activities, (2) gross investment income,⁴⁴⁸ (3) tax revenues levied for the benefit of the organization and either paid to or expended on behalf of the organization, and (4) the value of services or facilities (exclusive of services or facilities generally furnished to the public without charge) furnished by a governmental unit to the organization without charge. The term does not include any gain from the disposition of property that would be considered as gain from the sale or exchange of a capital asset, or the value of exemption from any federal, state, or local tax or any similar benefit.⁴⁴⁹ These six items of support are combined to constitute the denominator of the support fraction.

To avoid private foundation classification under these rules, an organization also must normally receive not more than one-third of its support from the sum of (1) gross investment income,⁴⁵⁰ including interest, dividends, payments with respect to securities loans, rents, and royalties, and (2) any excess of the amount of unrelated business taxable income over the amount of the tax on that income.⁴⁵¹ To qualify under this test, an organization must construct a gross investment income fraction, with the amount of gross investment income received constituting the numerator of the fraction and the total amount of support received being the denominator of the fraction.⁴⁵²

These support and investment income tests are computed on the basis of the nature of the organization's normal sources of support. An organization is considered as normally receiving one-third of its support from permitted sources and not more than one-third of its support from gross investment income for its current tax year and immediately succeeding tax year if, for its most recent five tax years, including its current tax year, the aggregate amount of support received over the five-year period from permitted sources is more than one-third of its total support and the aggregate amount of support over the five-year period from gross investment income is not more than one-third of its total support.⁴⁵³

Supporting Organizations. Another category of charitable organization that is not a private foundation is the supporting organization.⁴⁵⁴ Organizations that are deemed not to be private foundations because they are supporting organizations are those organizations that are not themselves one of the public institutions⁴⁵⁵ or publicly supported organizations,⁴⁵⁶ but are sufficiently related to organizations that are public or publicly supported entities so that the requisite degree of public control and involvement is considered present.⁴⁵⁷

A qualified supporting organization must satisfy an organizational test, an operational test, a relationship test, and a disqualified person noncontrol test.

A supporting organization must be organized, and at all times thereafter operated, exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more qualified supported organizations.⁴⁵⁸ This type of organization must be operated, supervised, or controlled by one or more qualified supported organizations, supervised or controlled in connection with one or more such organizations, or operated in connection with one or more such organizations.⁴⁵⁹ Thus, the relationship between the supporting and supported organizations must be one of three types: (1) operated, supervised, or controlled by; (2) supervised or controlled in connection with; or (3) operated in connection with.⁴⁶⁰

A supporting organization is not considered to be operated in connection with a supported organization unless the supporting organization (1) annually provides to each supported organization sufficient information to ensure that the organization is responsive to the needs or demands of the supported organization(s)⁴⁶¹ and (2) is not operated in connection with any supported organization that is not organized in the United States.⁴⁶² An organization is not considered to be operated, supervised, or controlled by a qualified supported organization or operated in connection with a supported organization if the organization accepts a contribution from a person (other than a qualified supported organization) who, directly or indirectly, controls, either alone or with family members or certain controlled entities, the governing body of a supported organization.⁴⁶³

The distinguishing feature of the relationship between a supporting organization and one or more supported public charitable organizations encompassed by the phrase operated, supervised, or controlled by is the presence of a substantial degree of direction by one or more public charitable organizations over the policies, programs, and activities of the supporting organization—a relationship comparable to that of a parent and subsidiary.⁴⁶⁴ The distinguishing feature of the relationship between a supporting organization and one or more supported public charitable organizations encompassed by the phrase supervised or controlled in connection with is the presence of common supervision or control by the persons supervising or controlling both the supporting organization and the supported public charitable organization (or organizations), to ensure that the supporting organization is responsive to the needs and requirements of the supported organization.⁴⁶⁵ The distinguishing feature of the relationship between a supporting organization and one or more supported public charitable organizations encompassed by the phrase operated in connection with is that the supporting organization is responsive to and significantly involved in the operations of the supported public charitable organization.⁴⁶⁶

The supporting organization must engage solely in activities that support or benefit the supported organization.⁴⁶⁷ These activities may include making payments to or for the use of, or providing services or facilities for, individual members of the charitable class benefited by the supported organization. A supporting organization, other than a nonfunctionally integrated Type III supporting organization,⁴⁶⁸ may, but need not, distribute income to a supported organization. It may carry on an independent program that supports one or more supported organizations.⁴⁶⁹ A supporting organization must be organized and operated to support or benefit one or more specified supported organizations, with the manner of the specification being dependent on which type of supporting organization is involved.⁴⁷⁰

A supporting organization is operated in connection with one or more supported organizations, and thus is a Type III entity, only if it satisfies a notification requirement, a responsiveness test, and an integral part test.⁴⁷¹

An organization is an integral part of a supported organization if it is “significantly involved in the operations of the supported organization and the supported organization is dependent upon the supporting organization for the type of support the supporting organization provides.”⁴⁷² An organization is an integral part of a supported organization only if it satisfies the requirements for functionally integrated Type III supporting organizations or for nonfunctionally integrated Type III supporting organizations.⁴⁷³

A supporting organization meets the responsiveness test if it is “responsive to the needs or demands” of a supported organization.⁴⁷⁴ This test is generally satisfied if (1) one or more trustees, directors, or officers of the supporting organization are elected or appointed by the supported organization; (2) one or more members of the governing body of the supported organization are also trustees, directors, or officers of, or hold other important offices in, the supporting organization; or (3) the trustees, directors, or officers of the supporting organization maintain a “close and continuous” working relationship with the trustees, directors, or officers of the supported organization.

Also, by reason of one of these three elements, the trustees, directors, or officers of the supported organization must, for the responsiveness test to be satisfied, have a “significant voice” in the investment policies of the supporting organization, the timing of grants, the manner of making them, and the selection of recipients by the supported organization, and in otherwise directing the use of the income or assets of the supporting organization.

A supporting organization meets the integral part test as a functionally integrated Type III supporting organization in one of three ways. One way to meet this test is for the organization to engage in activities (1) substantially all of which directly further the exempt purposes of the supported organization(s) by performing the functions of, or carrying out the purposes of, the supported organization(s), and (2) that, but for the involvement of the supporting organization, would normally be engaged in by the supported organization(s).⁴⁷⁵ Fundraising, investing, and managing non-exempt-use property, and making grants to the supported organization or elsewhere, are not activities that meet the directly further standard.

The second way this test is met is for the supporting organization to be the parent of each of its supported organizations. This relationship exists where (1) the supporting organization exercises a “substantial degree of direction” over the policies, programs, and activities of the supported organization, and (2) a majority of the trustees, directors, or officers of the supported organization is appointed or elected by the supporting organization.⁴⁷⁶

The third way for this test to be met is for the supporting organization to support a governmental entity.⁴⁷⁷

A supporting organization meets the integral part test as a nonfunctionally integrated Type III supporting organization in one of two ways. One way to meet this test is to satisfy a distribution requirement and an attentiveness requirement.⁴⁷⁸

Pursuant to the distribution requirement, a supporting organization must distribute, for each of its years, to or for the use of one or more supported organizations amounts equaling or exceeding its annual distributable amount on or before the last day of the year involved. These supporting organizations are required to annually distribute an amount equal to the greater of 85 percent of adjusted net income or 3.5 percent of the fair market value of the supporting organization's non-exempt-use assets.⁴⁷⁹ This payout approach includes a form of set-aside.

Pursuant to the attentiveness requirement, a supporting organization generally must distribute at least one-third of its annual distributable amount to one or more supported organizations that are attentive to the operations of the supporting organization and to which the supporting organization is responsive. An alternative way to meet this test is for the organization to be a trust that, on November 20, 1970, met and continues to meet various requirements if, for years beginning after October 16, 1972, the trustee makes annual written reports containing certain information to the supported organization.⁴⁸⁰

For purposes of the distribution requirement, the amount of a distribution made to a supporting organization is the fair market value of the property as of the date the distribution is made.⁴⁸¹ This amount is determined using the cash receipts and disbursements method of accounting. Distributions that qualify for the distribution requirement include an amount (1) paid to a supported organization to accomplish its exempt purposes, (2) paid to acquire an asset used (or held for use) to carry out the exempt purposes of the supported organization(s), and (3) expended by the supporting organization for reasonable and necessary administrative expenses.

Generally, if with respect to a year an excess distribution amount is created, the excess amount may be used to reduce the annual distributable amount in any of the five years immediately following the year in which the excess amount was created.⁴⁸² An excess amount is created where the total distributions made by a supporting organization to its supported organization(s) for a year exceed the supporting organization's annual distributable amount for the year.

The tax regulations include extensive rules for ascertaining whether an asset is used or held for use to carry out exempt purposes of a supporting organization, determining the fair market value of various types of non-exempt-use assets of a supporting organization, and the timing of valuations.⁴⁸³

The private foundation excess business holdings rules⁴⁸⁴ are applicable to Type III supporting organizations, other than functionally integrated Type III supporting organizations.⁴⁸⁵ A functionally integrated Type III supporting organization is a Type III supporting organization that is not required by the tax regulations⁴⁸⁶ to make payments to supported organizations.⁴⁸⁷ These business holdings rules also apply to a Type II supporting organization if the organization accepts a contribution from a person (other than a public charity, not a supporting organization) who controls, either alone or with family members and/or certain controlled entities, the governing body of a supported organization of the supporting organization.⁴⁸⁸ Nonetheless, the IRS has the authority to not impose the excess business holdings rules on a supporting organization if the organization establishes that the holdings are consistent with the organization's tax-exempt status.⁴⁸⁹

A nonoperating private foundation may not treat as a qualifying distribution⁴⁹⁰ an amount paid to a Type III supporting organization that is not a functionally integrated Type III supporting organization or to any other type of supporting organization if a disqualified person with respect to the foundation directly or indirectly controls the supporting organization or a supported organization of the supporting organization.⁴⁹¹ An amount that does not count as a qualifying distribution under this rule is regarded as a taxable expenditure.⁴⁹²

A supporting organization can be created to support and benefit one or more tax-exempt social welfare organizations,⁴⁹³ labor or agricultural organizations,⁴⁹⁴ or business leagues (trade, business, or professional associations),⁴⁹⁵ as long as the supported organization (or organizations) meets the one-third support test of the rules concerning the service-provider type of publicly supported organization.⁴⁹⁶

A supporting organization must not be controlled directly or indirectly by one or more disqualified persons (other than foundation managers), excluding public charitable organizations.⁴⁹⁷

The Department of the Treasury was directed by Congress to undertake a study on the organization and operation of supporting organizations, to consider whether (1) the deductions allowed for income, estate, or gift taxes for charitable contributions to supporting organizations are appropriate in consideration of the use of contributed assets or the use of the assets of such organizations for the benefit of the person making the charitable contribution and (2) these issues are also issues with respect to other forms of charitable organizations or charitable contributions.⁴⁹⁸