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


### Answer
Under *26 U.S.C. § 170*, **qualified organization** is defined as:

> an organization which—


(A) is described in clause (v) or (vi) of subsection (b)(1)(A), or


(B) is described in section 501(c)(3) and—


(i) meets the requirements of section 509(a)(2), or


(ii) meets the requirements of section 509(a)(3) and is controlled by an organization described in subparagraph (A) or in clause (i) of this subparagraph

#### Citation:
  - *26 U.S.C. § 170*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VI-ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS**

