### Question
How does the law define qualified tax-exempt organization?


### Answer
Under *26 U.S.C. § 3111*, **qualified tax-exempt organization** is defined as:

> an employer that is an organization described in section 501(c) and exempt from taxation under section 501(a), and



(B) the term "qualified veteran" has meaning [1](#3111_1_target) given such term by section 51(d)(3)

#### Citation:
  - *26 U.S.C. § 3111*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 21-FEDERAL INSURANCE CONTRIBUTIONS ACT > Subchapter B-Tax on Employers**

