sponsoring organization

(1) Sponsoring organization The term “sponsoring organization” means any organization which— (A) is described in section 170(c) (other than in paragraph (1) thereof, and without regard to paragraph (2)(A) thereof), (B) is not a private foundation (as defined in section 509(a) ), and (C) maintains 1 or more donor advised funds.


26 USC § 4966(d)(1)

Scoping language

For purposes of this subchapter
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