qualified organization

(D)For purposes of this paragraph, the term “qualified organization” means any organization described in section 501(c)(3) other than a private foundation (as defined in section 509). For purposes of the preceding sentence, a private operating foundation (as defined in section 4942(j)(3)) shall not be treated as a private foundation.


26 USC § 2055(e)(4)(D)

Scoping language

For purposes of this paragraph
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