### Question
What does sheltered workshop mean?


### Answer
**Sheltered workshop** has the following meaning in *26 U.S.C. § 152*:

> a school—


(i) which provides special instruction or training designed to alleviate the disability of the individual, and


(ii) which is operated by an organization described in section 501(c)(3) and exempt from tax under section 501(a), or by a State, a possession of the United States, any political subdivision of any of the foregoing, the United States, or the District of Columbia

#### Citation:
  - *26 U.S.C. § 152*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART V-DEDUCTIONS FOR PERSONAL EXEMPTIONS**

