### Question
How is the term organization manager defined?


### Answer
The term **organization manager** is defined in *26 U.S.C. § 4912* as the following:

> given to such term by section 4955(f)(2).

#### Citation:
  - *26 U.S.C. § 4912*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 41-PUBLIC CHARITIES**

