### Question
Can you define what private nonprofit organization means?


### Answer
**Private nonprofit organization** is defined as the following in *42 U.S.C. § 11371*:

> a secular or religious organization described in section 501(c) of title 26 that is exempt from taxation under subtitle A of title 26, has an accounting system and a voluntary board, and practices nondiscrimination in the provision of assistance

#### Citation:
  - *42 U.S.C. § 11371*
  - Heading: **CHAPTER 119-HOMELESS ASSISTANCE > SUBCHAPTER IV-HOUSING ASSISTANCE > Part B-Emergency Solutions Grants Program**

