Public-domain · open source
OpenJurist

tax-exempt organization

Defined in 1 dictionary — U.S. Code

United States Code

26 U.S.C. § 6711 — for purposes of this section

The term “tax-exempt organization” means any organization which—

(A) is described in subsection (c) or (d) of section 501 and exempt from taxation under section 501(a), or

(B) is a political organization (as defined in section 527(e)).