### Question
How does the law define collection organization?


### Answer
Under *42 U.S.C. § 9907*, **collection organization** is defined as:

> an organization described in section 501(c)(3) of such title and exempt from tax under section 501(a) of such title—


(aa) that solicits and collects gifts and grants that, by agreement, are distributed to qualified charities

#### Citation:
  - *42 U.S.C. § 9907*
  - Heading: **CHAPTER 106-COMMUNITY SERVICES BLOCK GRANT PROGRAM**

