### Question
What is the definition of exempt function income?


### Answer
The definition of **exempt function income** is as follows in *26 U.S.C. § 527*:

> any amount described in a subparagraph of subsection (c)(3), whether or not segregated for use for an exempt function

#### Citation:
  - *26 U.S.C. § 527*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter F-Exempt Organizations > PART VI-POLITICAL ORGANIZATIONS**

