### Question
How is the term qualified tax-exempt organization defined?


### Answer
The term **qualified tax-exempt organization** is defined in *26 U.S.C. § 3111* as the following:

> an employer that is an organization described in section 501(c) and exempt from taxation under section 501(a), and


(B) the term "qualified veteran" has the meaning given such term by section 51(d)(3)

#### Citation:
  - *26 U.S.C. § 3111*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 21-FEDERAL INSURANCE CONTRIBUTIONS ACT > Subchapter B-Tax on Employers**

