On August 16, 2007, one year after the enactment of the Pension Protection Act of 2006, numerous trusts that previously qualified as Type III supporting organizations were reclassified as private foundations due to the elimination of a regulatory test that that permitted trusts organized under state law with certain provisions to qualify for supporting organization status. Some trustees, confused over whether the trusts they administered could continue to qualify as supporting organizations using other regulatory tests, simply filed the Form 990-PF required of private foundations and paid the private foundation excise tax on net investment income. In Announcement 2010-19, the IRS provided a procedure for trusts to request a ruling that they continued to qualify as supporting organizations despite the change in law effected by the Pension Protection Act, and to request a refund for excise taxes paid as a result of filing erroneously as private foundations.