tax-exempt organization

(1) Tax-exempt organization The term “tax-exempt organization” means any organization which— (A) is described in subsection (c) or (d) of section 501 and exempt from taxation under section 501(a), or (B) is a political organization (as defined in section 527(e) ).


26 USC § 6711(c)(1)

Scoping language

For purposes of this section
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