### Question
How is the "qualified low-income taxpayer clinic" defined?


### Answer
The term **qualified low-income taxpayer clinic** is defined in *26 U.S.C. § 7526* as follows -

> a clinic that—


(i) does not charge more than a nominal fee for its services (except for reimbursement of actual costs incurred)

#### Citation:
  - *26 U.S.C. § 7526*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 77-MISCELLANEOUS PROVISIONS**

