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An $R$-module $M$ is said to be an extending module if every closed submodule of $M$ is a direct summand. In this paper we introduce and investigate the concept of a type 2 $\tau$-extending module, where $\tau$ is a hereditary torsion theory on $\text{Mod}$-$R$. An $R$-module $M$ is called type 2 $\tau$-extending if every type 2 $\tau$-closed submodule of $M$ is a direct summand of $M$. If ${\tau }_I$ is the torsion theory on $\text{Mod}$-$R$ corresponding to an idempotent ideal $I$ of $R$ and $M$ is a type 2 ${\tau }_I$-extending $R$-module, then the question of whether or not $M/MI$ is...