### Question
How is the "sheltered workshop" defined?


### Answer
The term **sheltered workshop** is defined in *26 U.S.C. § 151* as follows -

> a school—


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


(ii) which is operated by—


(I) an organization described in section 501(c)(3) and exempt from tax under section 501(a), or


(II) 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. § 151*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART V-DEDUCTIONS FOR PERSONAL EXEMPTIONS**

