qualified research consortium
(ii)The term “qualified research consortium” means any organization which— (I)is described in section 501(c)(3) or 501(c)(6) and is exempt from tax under section 501(a), (II)is organized and operated primarily to conduct scientific research, and (III)is not a private foundation. (D) (i)In the case of amounts paid by the taxpayer to— (I)an eligible small business, (II)an institution of higher education (as defined in), or (III)an organization which is a Federal laboratory,