### Question
What is the definition of qualified tax-exempt organization?


### Answer
The definition of **qualified tax-exempt organization** is as follows in *26 U.S.C. § 3111*:

> 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 meaning [1](#3111_1_target) 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**

