### Question
How is the "medical research organization" defined?


### Answer
The term **medical research organization** is defined in *26 CFR § 1.170-2* as follows -

> an organization the principal purpose or function of which is to engage in medical research. 

#### Citation:
  - *26 CFR § 1.170-2*
  - Heading: **PART 1—INCOME TAXES > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)**

