### Question
How is the "qualified organization" defined?


### Answer
The term **qualified organization** is defined in *26 U.S.C. § 402* as follows -

> any educational organization, hospital, home health service agency, health and welfare service agency, church, or convention or association of churches

#### Citation:
  - *26 U.S.C. § 402*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter D-Deferred Compensation, Etc. > PART I-PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. > Subpart A-General Rule**

