### Question
How does the law define charitable organization?


### Answer
Under *5 U.S.C. § 505*, **charitable organization** is defined as:

> an organization described in section 170(c) of the Internal Revenue Code of 1986 [26 U.S.C. 170(c)]

#### Citation:
  - *5 U.S.C. § 505*
  - Heading: **ETHICS IN GOVERNMENT ACT OF 1978 > TITLE V-GOVERNMENT-WIDE LIMITATIONS ON OUTSIDE EARNED INCOME AND EMPLOYMENT**

