An organization that is based on its close relationship to one or more public charities. It is an entity, either trust or corporation, that is operated exclusively for religious, charitable scientific, testing for public safety, literary or educational purpose, or to foster national or international amateur sports competition, or for the prevention of cruelty to children or animals, no part of the net earnings of which inure to the benefit of any private shareholder, or individual. No substantial part of the activities can carry on propaganda or influencing of legislation or political contests. It generally takes on one of three forms: parent-subsidiary; brother-sister, or entrepreneurial.
a charitable entity that formally links itself with one or more existing public charities, such as Goodwill
a grantmaking organization that avoids private foundation status by being operated, supervised, controlled by, or in connection with the Foundation