disqualified supporting organization
(4) Disqualified supporting organization (A) In general The term “disqualified supporting organization” means, with respect to any distribution— (i) any type III supporting organization (as defined in section 4943(f)(5)(A) ) which is not a functionally integrated type III supporting organization (as defined in section 4943(f)(5)(B)), and (ii) any organization which is described in subparagraph (B) or (C) if— (I) the donor or any person designated by the donor for the purpose of advising with respect to distributions from a donor advised fund (and any related parties) directly or indirectly controls a supported organization (as defined in section 509(f)(3)) of such organization, or (II) the Secretary determines by regulations that a distribution to such organization otherwise is inappropriate. (B) Type I and type II supporting organizations An organization is described in this subparagraph if the organization meets the requirements of subparagraphs (A) and (C) of section 509(a)(3) and is— (i) operated, supervised, or controlled by one or more organizations described in paragraph (1) or (2) of section 509(a), or (ii) supervised or controlled in connection with one or more such organizations. (C) Functionally integrated type III supporting organizations An organization is described in this subparagraph if the organization is a functionally integrated type III supporting organization (as defined under section 4943(f)(5)(B) ).