tax-exempt organization
Defined in 1 place of the United States Code.
The term “tax-exempt organization” means any organization which—
(A) is described in subsection (c) or (d) of section 501 and exempt from taxation under section 501(a), or
(B) is a political organization (as defined in section 527(e)).
Source
- 1994–present26 U.S.C. § 6711Internal Revenue Code · Failure by tax-exempt organization to disclose that certain information or service available from Federal Government · for purposes of this section