I came across this problem on a blog I've been reading (link here but not necessary for understanding the problem). You have to split an odd number N of distinct objects into three different groups such that the number of objects in each group is an odd number. In how many ways can this be done? The blog goes into a combinatorial solution, giving an answer of $\frac{3^N-3}{4}$.
My question is: Is there an elegant reason why it is almost exactly a quarter of the possible distributions that work? More interestingly, is there a simpler argument for why it is exactly the number it is?
As an example of what I'm looking for, for the easier question of how many ways there are to split an even number of distinct items into two groups with an even number of items, you can have a given item (item A, say), and for every selection where A is in the first group, there is one for which it is in the second group (just by moving it from group 1 to group 2). Since exactly one of those possibilities has an even number in each group, exactly half of the possible selections will work. Therefore the total number of ways is $2^{N-1}$.
Intuitively, something similar should work for three groups. Is there an argument along similar lines for the three group case?
Looking over the current answers, I think that my solution is mostly the same as Rezha's, but I will still present it, in the way that I think about it.
I will show a bijection between the set of all partitions of the $N$-element set into three sets such that at most one of them is empty (of those there are $3^N - 3$) and four times the set of all partitions into three sets of odd cardinality. Indeed I will refer to a partition in one of those four copies as a partition with either a pair of sets marked (there are three possibilities of that) or none.
Given any partition of the $N$-set into three sets, either none or two of them will have an even number of elements. If none of them do, we just map the partition to itself, with no pair marked. If two of the sets have even cardinality, we mark this pair of sets and move the smallest number in those two sets (which cannot both be empty) to the other set in the pair, making both of them odd.
In the other direction, map an unmarked partition to itself, and for a partition with a pair marked, move the smallest number in those two sets to the other of the two.
This is easily checked to be a bijection.