### Question
Can you define what qualified low-income taxpayer clinic means?


### Answer
**Qualified low-income taxpayer clinic** is defined as the following in *26 U.S.C. § 7526*:

> a clinic that—


(i) does not charge more than a nominal fee for its services (except for reimbursement of actual costs incurred)

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

