### Question
How does the law define qualified charity?


### Answer
Under *42 U.S.C. § 9907*, **qualified charity** is defined as:

> any organization—


(I) that is—


(aa) described in section 501(c)(3) of title 26 and exempt from tax under section 501(a) of such title

#### Citation:
  - *42 U.S.C. § 9907*
  - Heading: **CHAPTER 106-COMMUNITY SERVICES BLOCK GRANT PROGRAM**

