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


### Answer
Under *14 U.S.C. § 1906*, **qualified organization** is defined as:

> an organization—


(A) described under section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from taxation under section 501(a) of that Code

#### Citation:
  - *14 U.S.C. § 1906*
  - Heading: **SUBTITLE II-PERSONNEL > CHAPTER 19-COAST GUARD ACADEMY > SUBCHAPTER I-ADMINISTRATION**

