### Question
What is the definition of existing Blue Cross or Blue Shield organization?


### Answer
The definition of **existing Blue Cross or Blue Shield organization** is as follows in *26 U.S.C. § 833*:

> any Blue Cross or Blue Shield organization if—


(A) such organization was in existence on August 16, 1986,


(B) such organization is determined to be exempt from tax for its last taxable year beginning before January 1, 1987, and


(C) no material change has occurred in the operations of such organization or in its structure after August 16, 1986, and before the close of the taxable year

#### Citation:
  - *26 U.S.C. § 833*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter L-Insurance Companies > PART II-OTHER INSURANCE COMPANIES**

