### Question
What does low cost article mean?


### Answer
**Low cost article** has the following meaning in *26 U.S.C. § 513*:

> any article which has a cost not in excess of $5 to the organization which distributes such item (or on whose behalf such item is distributed)

#### Citation:
  - *26 U.S.C. § 513*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter F-Exempt Organizations > PART III-TAXATION OF BUSINESS INCOME OF CERTAIN EXEMPT ORGANIZATIONS**

