### Question
How does TAXABLE ESTATE define qualified organization?


### Answer
Under *26 U.S.C. § 2055*, **qualified organization** is defined as:

> any organization described in section 501(c)(3) other than a private foundation (as defined in section 509)

#### Citation:
  - *26 U.S.C. § 2055*
  - Heading: **Subtitle B-Estate and Gift Taxes > CHAPTER 11-ESTATE TAX > Subchapter A-Estates of Citizens or Residents > PART IV-TAXABLE ESTATE**

