supported organization

(3) Supported organization For purposes of this subsection, the term “supported organization” means, with respect to an organization described in subsection (a)(3), an organization described in paragraph (1) or (2) of subsection (a)— (A) for whose benefit the organization described in subsection (a)(3) is organized and operated, or (B) with respect to which the organization performs the functions of, or carries out the purposes of.

Source

26 USC § 509(f)(3)


Scoping language

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