### Question
What is the definition of sponsoring organization?


### Answer
The definition of **sponsoring organization** is as follows in *26 U.S.C. § 4966*:

> any organization which—


(A) is described in section 170(c) (other than in paragraph (1) thereof, and without regard to paragraph (2)(A) thereof),


(B) is not a private foundation (as defined in section 509(a)), and


(C) maintains 1 or more donor advised funds

#### Citation:
  - *26 U.S.C. § 4966*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 42-PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS > Subchapter G-Donor Advised Funds**

