private nonprofit organization
(2) Private nonprofit organization .— The term “private nonprofit organization” means any person that is exempt from taxation under section 501(a) of the Internal Revenue Code of 1986 ( 26 U.S.C. 501(a) ) and described in section 501(c)(3) of the Internal Revenue Code of 1986 ( 26 U.S.C. 501(c)(3) ).