### Question
How does the law define noncommercial webcaster?


### Answer
Under *17 U.S.C. § 114*, **noncommercial webcaster** is defined as:

> a webcaster that—


(I) is exempt from taxation under section 501 of the Internal Revenue Code of 1986 (26 U.S.C. 501)

#### Citation:
  - *17 U.S.C. § 114*
  - Heading: **CHAPTER 1-SUBJECT MATTER AND SCOPE OF COPYRIGHT**

