### Question
Can you define what qualified public entertainment activity means?


### Answer
**Qualified public entertainment activity** is defined as the following in *26 U.S.C. § 513*:

> a public entertainment activity which is conducted by a qualifying organization described in subparagraph (C) in—


(i) conjunction with an international, national, State, regional, or local fair or exposition,


(ii) accordance with the provisions of State law which permit the activity to be operated or conducted solely by such an organization, or by an agency, instrumentality, or political subdivision of such State, or


(iii) accordance with the provisions of State law which permit such an organization to be granted a license to conduct not more than 20 days of such activity on payment to the State of a lower percentage of the revenue from such licensed activity than the State requires from organizations not described in section 501(c)(3), (4), or (5)

#### Citation:
  - *26 U.S.C. § 513*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter F-Exempt Organizations > PART III-TAXATION OF BUSINESS INCOME OF CERTAIN EXEMPT ORGANIZATIONS**

