qualified successor
Defined in 1 place of the United States Code.
As used in this section, the terms "qualified successor to the Heye Foundation at Audubon Terrace", "qualified successor", and,1 "successor" mean an organization described in section 501(c)(3) of title 26, and exempt from tax under section 501(a) of title 26, that, as determined by the Board of Regents—
Source
- 1994–201720 U.S.C. § 80QEducation · Audubon Terrace · as used in this section
As used in this section, the terms “qualified successor to the Heye Foundation at Audubon Terrace”, “qualified successor”, and,1 “successor” mean an organization described in section 501(c)(3) of title 26, and exempt from tax under section 501(a) of title 26, that, as determined by the Board of Regents—
(1) is a successor occupant to the Heye Foundation at Audubon Terrace, 3753 Broadway, New York, New York;
(2) is qualified to operate the area referred to in paragraph (1) for the purposes described in that paragraph; and
(3) is committed to making a good faith effort to respond to community cultural interests in such operation.
Source
- 2013–present20 U.S.C. § 80QEducation · Audubon Terrace · as used in this section