### Question
Can you define what tax-exempt eligible small employer means?


### Answer
**Tax-exempt eligible small employer** is defined as the following in *26 U.S.C. § 45R*:

> an eligible small employer which is any organization described in section 501(c) which is exempt from taxation under section 501(a)

#### Citation:
  - *26 U.S.C. § 45R*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart D-Business Related Credits**

