section 501(c)(3) organization
Defined in 1 place of the United States Code.
The term “section 501(c)(3) organization” means any organization which (without regard to any political expenditure) would be described in section 501(c)(3) and exempt from taxation under section 501(a).
Source
- 1994–present26 U.S.C. § 4955Internal Revenue Code · Taxes on political expenditures of section 501(c)(3) organizations · for purposes of this section