### Question
What does qualified foster care placement agency mean?


### Answer
**Qualified foster care placement agency** has the following meaning in *26 U.S.C. § 131*:

> any placement agency which is licensed or certified by—


(A) a State or political subdivision thereof, or


(B) an entity designated by a State or political subdivision thereof,


  

for the foster care program of such State or political subdivision to make foster care payments to providers of foster care

#### Citation:
  - *26 U.S.C. § 131*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART III-ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME**

