View all text of Subpart 237.77 [237.7700 - 237.7702]
237.7701 - 237.7701 Definition.
As used in this subpart—
Nonprofit organization means any organization that is—
(1) Described in section 501(c) of the Internal Revenue Code of 1986; and
(2) Exempt from tax under section 501(a) of that Code.