applicable exempt organization
Defined in 1 place of the United States Code.
The term “applicable exempt organization” means—
(A) an organization described in section 170(c),
(B) an organization described in section 168(h)(2)(A)(iv), or
(C) an organization not described in paragraph (1) or (2) which is described in section 2055(a) or section 2522(a).
Source
- 201326 U.S.C. § 6050VInternal Revenue Code · Returns relating to applicable insurance contracts in which certain exempt organizations hold interests · for purposes of this section
The term "applicable exempt organization" means—
(A) an organization described in section 170(c),
(B) an organization described in section 168(h)(2)(A)(iv), or
(C) an organization not described in paragraph (1) or (2) which is described in section 2055(a) or section 2522(a).
This section shall not apply to reportable acquisitions occurring after the date which is 2 years after the date of the enactment of this section.
Source
- 2006–present26 U.S.C. § 6050VInternal Revenue Code · Returns relating to applicable insurance contracts in which certain exempt organizations hold interests · for purposes of this section