sponsoring organization
Defined in 1 place of the United States Code.
The term “sponsoring organization” means any organization which—
(A) is described in section 170(c) (other than in paragraph (1) thereof, and without regard to paragraph (2)(A) thereof),
(B) is not a private foundation (as defined in section 509(a)), and
(C) maintains 1 or more donor advised funds.
Source
- 2006–present26 U.S.C. § 4966Internal Revenue Code · Taxes on taxable distributions · for purposes of this subchapter