sheltered workshop
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 152 — for purposes of this section (7 versions over time)
For purposes of subparagraph (A), the term “sheltered workshop” means a school—
(i) which provides special instruction or training designed to alleviate the disability of the individual, and
(ii) which is operated by an organization described in section 501(c)(3) and exempt from tax under section 501(a), or by a State, a possession of the United States, any political subdivision of any of the foregoing, the United States, or the District of Columbia.
40 U.S.C. § 593 — in this section (3 versions over time)
The term “sheltered workshop” means a sheltered workshop employing the severely handicapped under chapter 85 of title 41.