### Question
How is the "qualified organization" defined?


### Answer
The term **qualified organization** is defined in *14 U.S.C. § 196* as follows -

> an organization—


(A) described under section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from taxation under section 501(a) of that Code

#### Citation:
  - *14 U.S.C. § 196*
  - Heading: **PART I-REGULAR COAST GUARD > CHAPTER 9-COAST GUARD ACADEMY**

