### Question
Can you define what section 501(c)(3) organization means?


### Answer
**Section 501(c)(3) organization** is defined as the following in *26 U.S.C. § 4955*:

> any organization which (without regard to any political expenditure) would be described in section 501(c)(3) and exempt from taxation under section 501(a)

#### Citation:
  - *26 U.S.C. § 4955*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 42-PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS > Subchapter C-Political Expenditures of Section 501(c)(3) Organizations**

