### Question
How does Procedure and Administration define qualified blood collector organization?


### Answer
Under *26 U.S.C. § 7701*, **qualified blood collector organization** is defined as:

> an organization which is—


(A) described in section 501(c)(3) and exempt from tax under section 501(a),


(B) primarily engaged in the activity of the collection of human blood,


(C) registered with the Secretary for purposes of excise tax exemptions, and


(D) registered by the Food and Drug Administration to collect blood

#### Citation:
  - *26 U.S.C. § 7701*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 79-DEFINITIONS**

