tax-exempt eligible small employer
Defined in 1 place of the United States Code.
For purposes of this section, the term “tax-exempt eligible small employer” means an eligible small employer which is any organization described in section 501(c) which is exempt from taxation under section 501(a).
Source
- 2010–present26 U.S.C. § 45RInternal Revenue Code · Employee health insurance expenses of small employers · for purposes of this section