qualified amateur sports organization

(2) Qualified amateur sports organization defined For purposes of this subsection, the term “qualified amateur sports organization” means any organization organized and operated exclusively to foster national or international amateur sports competition if such organization is also organized and operated primarily to conduct national or international competition in sports or to support and develop amateur athletes for national or international competition in sports.

Source

26 USC § 501(j)(2)


Scoping language

None identified. Default scope is assumed to be the entire title.
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