### Question
How is the term private nonprofit organization defined?


### Answer
The term **private nonprofit organization** is defined in *54 U.S.C. § 308702* as the following:

> any person that is exempt from taxation under section 501(a) of the Internal Revenue Code of 1986 (26 U.S.C. 501(a)) and described in section 501(c)(3) of the Internal Revenue Code of 1986 (26 U.S.C. 501(c)(3))

#### Citation:
  - *54 U.S.C. § 308702*
  - Heading: **Subtitle III-National Preservation Programs > DIVISION B-ORGANIZATIONS AND PROGRAMS > Subdivision 1-Administered by National Park Service > CHAPTER 3087-NATIONAL MARITIME HERITAGE**

