### Question
What is the definition of qualified organization?


### Answer
The definition of **qualified organization** is as follows in *26 U.S.C. § 170*:

> an organization which—


(A) is described in clause (v) or (vi) of subsection (b)(1)(A), or


(B) is described in section 501(c)(3) and—


(i) meets the requirements of section 509(a)(2), or


(ii) meets the requirements of section 509(a)(3) and is controlled by an organization described in subparagraph (A) or in clause (i) of this subparagraph

#### Citation:
  - *26 U.S.C. § 170*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VI-ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS**

