### Question
What does qualified organization mean?


### Answer
**Qualified organization** has the following meaning in *14 U.S.C. § 1904*:

> an organization—


(A) described under section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from taxation under section 501(a) of that Code

#### Citation:
  - *14 U.S.C. § 1904*
  - Heading: **SUBTITLE II-PERSONNEL > CHAPTER 19-COAST GUARD ACADEMY > SUBCHAPTER I-ADMINISTRATION**

