### Question
How is the term nonprofit building defined?


### Answer
The term **nonprofit building** is defined in *42 U.S.C. § 18832* as the following:

> a building operated and owned by an organization that is described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code

#### Citation:
  - *42 U.S.C. § 18832*
  - Heading: **CHAPTER 162-ENERGY INFRASTRUCTURE > SUBCHAPTER V-ENERGY EFFICIENCY AND BUILDING INFRASTRUCTURE > Part D-Schools and Nonprofits**

