### Question
How does Business Related Credits define qualified organization base period amount?


### Answer
Under *26 U.S.C. § 41*, **qualified organization base period amount** is defined as:

> an amount equal to the sum of—


(A) the minimum basic research amount, plus


(B) the maintenance-of-effort amount

#### Citation:
  - *26 U.S.C. § 41*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart D-Business Related Credits**

