qualified organization

(3) Qualified organization For purposes of paragraph (1), the term “qualified organization” means an organization which— (A) is described in clause (v) or (vi) of subsection (b)(1)(A), or (B) is described in section 501(c)(3) and— (i) meets the requirements of section 509(a)(2), or (ii) meets the requirements of section 509(a)(3) and is controlled by an organization described in subparagraph (A) or in clause (i) of this subparagraph.

Source

26 USC § 170(h)(3)

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Scoping language

None identified, default scope is assumed to be the parent (part VI) of this section.

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