### Question
Can you define what qualified organization base period amount means?


### Answer
**Qualified organization base period amount** is defined as the following in *26 U.S.C. § 41*:

> an amount equal to the sum of—



(A) the minimum basic research amount, plus



(B) the maintenance-of-effort amount

#### Citation:
  - *26 U.S.C. § 41*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart D-Business Related Credits**

