related organization
Defined in 1 place of the United States Code.
For purposes of this subsection, the term "related organization" means, with respect to an educational institution, any organization which—
(A) controls, or is controlled by, such institution,
(B) is controlled by 1 or more persons which also control such institution, or
(C) is a supported organization (as defined in section 509(f)(3)), or an organization described in section 509(a)(3), during the taxable year with respect to such institution.
Source
- 2017–present26 U.S.C. § 4968Internal Revenue Code · Excise tax based on investment income of private colleges and universities · for purposes of this section