sponsoring organization
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 4966 — for purposes of this subchapter
The term “sponsoring organization” means any organization which—
(A) is described in section 170(c) (other than in paragraph (1) thereof, and without regard to paragraph (2)(A) thereof),
(B) is not a private foundation (as defined in section 509(a)), and
(C) maintains 1 or more donor advised funds.