### Question
What is the definition of 501(c)(3) organization?


### Answer
The definition of **501(c)(3) organization** is as follows in *26 U.S.C. § 150*:

> any organization described in section 501(c)(3) and exempt from tax under section 501(a)

#### Citation:
  - *26 U.S.C. § 150*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART IV-TAX EXEMPTION REQUIRE- > Subpart C-Definitions and Special Rules**

