qualified charitable risk pool

(2)For purposes of this subsection, the term “qualified charitable risk pool” means any organization— (A)which is organized and operated solely to pool insurable risks of its members (other than risks related to medical malpractice) and to provide information to its members with respect to loss control and risk management, (B)which is comprised solely of members that are organizations described in subsection (c)(3) and exempt from tax under subsection (a), and (C)which meets the organizational requirements of paragraph (3).

Source

26 USC § 501(n)(2)


Scoping language

None: Default is title Scope
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