### Question
What does qualified tax-exempt organization" means an employer that is an organization described in section 501(c) and exempt from taxation under section 501(a), and


(B) the term "qualified veteran mean?


### Answer
**Qualified tax-exempt organization" means an employer that is an organization described in section 501(c) and exempt from taxation under section 501(a), and


(B) the term "qualified veteran** has the following meaning in *26 U.S.C. § 3111*:

> given such term by section 51(d)(3).

#### Citation:
  - *26 U.S.C. § 3111*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 21-FEDERAL INSURANCE CONTRIBUTIONS ACT > Subchapter B-Tax on Employers**

