### Question
Can you define what qualified entity means?


### Answer
**Qualified entity** is defined as the following in *26 U.S.C. § 7526A*:

> any entity which—


(i) is an eligible organization,


(ii) is in compliance with Federal tax filing and payment requirements,


(iii) is not debarred or suspended from Federal contracts, grants, or cooperative agreements, and


(iv) agrees to provide documentation to substantiate any matching funds provided pursuant to the grant program under this section

#### Citation:
  - *26 U.S.C. § 7526A*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 77-MISCELLANEOUS PROVISIONS**

