related organization

(2) Related organization 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 section 509(f)(3) ), or an organization described in section 509(a)(3), during the taxable year with respect to such institution.


26 USC § 4968(d)(2)

Scoping language

For purposes of this subsection
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