### Question
How is the "501(c)(3) organization" defined?


### Answer
The term **501(c)(3) organization** is defined in *26 U.S.C. § 150* as follows -

> any organization described in section 501(c)(3) and exempt from tax under section 501(a)

#### Citation:
  - *26 U.S.C. § 150*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART IV-TAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDS > Subpart C-Definitions and Special Rules**

