related organization

(2)For purposes of this subsection, the term “related organization” means, with respect to an educational institution, any organization which— (A)controls, or is controlled by, such institution, (B)is controlled by 1 or more persons which also control such institution, or (C)is a supported organization (as defined in), or an organization described in section 509(a)(3), during the taxable year with respect to such institution.

Source

26 USC § 4968(d)(2)


Scoping language

None: Default is title Scope
Is this correct? or