### Question
How does the law define religious nonmedical health care institution?


### Answer
Under *42 U.S.C. § 1395x*, **religious nonmedical health care institution** is defined as:

> an institution that—


(A) is described in subsection (c)(3) of section 501 of the Internal Revenue Code of 1986 and is exempt from taxes under subsection (a) of such section

#### Citation:
  - *42 U.S.C. § 1395x*
  - Heading: **CHAPTER 7-SOCIAL SECURITY > SUBCHAPTER XVIII-HEALTH INSURANCE FOR AGED AND DISABLED > Part D-Miscellaneous Provisions**

