(II) is controlled by one or more persons that control the organization, (III) is a supported organization (as defined in section 509(f)(3)) during the taxable year with respect to the organization, (IV) is a supporting organization described in section 509(a)(3) during the taxable year with respect to the organization, or (V) in the case of an organization that is a voluntary employees’ beneficiary association described in section 501(c)(9), establishes, maintains, or makes contributions to such voluntary employees’ beneficiary association. . (b) Conforming amendment Section 6033(b)(5) of such Code is amended— (1) by striking all