### Question
What is the definition of energy research consortium?


### Answer
The definition of **energy research consortium** is as follows in *26 U.S.C. § 41*:

> any organization—



(i) which is—



(I) described in section 501(c)(3) and is exempt from tax under section 501(a) and is organized and operated primarily to conduct energy research, or



(II) organized and operated primarily to conduct energy research in the public interest (within the meaning of section 501(c)(3)),


  


(ii) which is not a private foundation,



(iii) to which at least 5 unrelated persons paid or incurred during the calendar year in which the taxable year of the organization begins amounts (including as contributions) to such organization for energy research, and



(iv) to which no single person paid or incurred (including as contributions) during such calendar year an amount equal to more than 50 percent of the total amounts received by such organization during such calendar year for energy research

#### Citation:
  - *26 U.S.C. § 41*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart D-Business Related Credits**

