### Question
How is the "nonprofit entity" defined?


### Answer
The term **nonprofit entity** is defined in *10 U.S.C. § 8676* as follows -

> any entity qualifying as an exempt organization under section 501(c)(3) of the Internal Revenue Code of 1986

#### Citation:
  - *10 U.S.C. § 8676*
  - Heading: **Subtitle C-Navy and Marine Corps > PART IV-GENERAL ADMINISTRATION > CHAPTER 863-NAVAL VESSELS**

