nonprofit organization

(14) “nonprofit organization” means any corporation, trust, association, cooperative, or other organization that— (A) is operated primarily for scientific, educational, service, charitable, or similar purposes in the public interest; (B) is not organized primarily for profit; and (C) uses net proceeds to maintain, improve, or expand the operations of the organization;


31 USC § 7501(a)(14)

Scoping language

As used in this chapter
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