### Question
How does the law define nonprofit organization?


### Answer
Under *34 U.S.C. § 20307*, **nonprofit organization** is defined as:

> an organization that is described in section 501(c)(3) of title 26 and is exempt from taxation under section 501(a) of such title

#### Citation:
  - *34 U.S.C. § 20307*
  - Heading: **Subtitle II-Protection of Children and Other Persons > CHAPTER 203-VICTIMS OF CHILD ABUSE > SUBCHAPTER I-IMPROVING INVESTIGATION AND PROSECUTION OF CHILD ABUSE CASES**

