qualified blood collector organization
Defined in 2 places of the United States Code.
The term “qualified blood collector organization” has the meaning given such term by section 7701(a)(49).
Source
- 2006–present26 U.S.C. § 4483Internal Revenue Code · Exemptions · in this section
The term “qualified blood collector organization” means an organization which is—
(A) described in section 501(c)(3) and exempt from tax under section 501(a),
(B) primarily engaged in the activity of the collection of human blood,
(C) registered with the Secretary for purposes of excise tax exemptions, and
(D) registered by the Food and Drug Administration to collect blood.
Source
- 2006–present26 U.S.C. § 7701Internal Revenue Code · Definitions · in this subtitle