qualified research consortium
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 41 — for purposes of this section
The term “qualified research consortium” means any organization which—
(I) is described in section 501(c)(3) or 501(c)(6) and is exempt from tax under section 501(a),
(II) is organized and operated primarily to conduct scientific research, and
(III) is not a private foundation.