### Question
What is the definition of medical research organization?


### Answer
The definition of **medical research organization** is as follows in *26 CFR § 1.170-2*:

> an organization the principal purpose or function of which is to engage in medical research. 

#### Citation:
  - *26 CFR § 1.170-2*
  - Heading: **PART 1—INCOME TAXES > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (Continued)**

