applicable exempt organization

Defined in 1 dictionary — U.S. Code

United States Code

26 U.S.C. § 6050V — for purposes of this section (3 versions over time)

The term "applicable exempt organization" means—

(A) an organization described in section 170(c),

(B) an organization described in section 168(h)(2)(A)(iv), or

(C) an organization not described in paragraph (1) or (2) which is described in section 2055(a) or section 2522(a).

This section shall not apply to reportable acquisitions occurring after the date which is 2 years after the date of the enactment of this section.