applicable tax-exempt organization

Defined in 1 dictionary — U.S. Code

United States Code

26 U.S.C. § 4958 — for purposes of this subchapter (5 versions over time)

For purposes of this subchapter, the term "applicable tax-exempt organization" means—

26 U.S.C. § 4960 — for purposes of this section

The term "applicable tax-exempt organization" means any organization which for the taxable year—

(A) is exempt from taxation under section 501(a),

(B) is a farmers' cooperative organization described in section 521(b)(1),

(C) has income excluded from taxation under section 115(1), or

(D) is a political organization described in section 527(e)(1).