Supporting organizations are community foundations or organizations who are unable to pass the public-support test to be a standalone 501(c)(3); therefore, the IRS recognizes them with a 509(a)(3) status, connecting them to an established 501(c)(3), such as GNWKCF. All supporting organizations must pass an organizational test, an operational test, a control test and a relationship test before IRS approves this relationship. GNWKCF provides guiding oversight for these organizations to meet IRS requirements. Funds are managed by GNWKCF and their full assets are compiled and accounted for on our 990, but the supporting organization is responsible for filing their own independent 990 as well. Supporting organizations receive similar accounting and investment support and services from GNWKCF as an Agency Foundation.