qualified successor to the Heye Foundation at Audubon Terrace
As used in this section, the terms “qualified successor to the Heye Foundation at Audubon Terrace”, “qualified successor”, and, “successor” mean an organization described in section 501(c)(3) of title 26 , and exempt from tax under section 501(a) of title 26 , that, as determined by the Board of Regents—