nonmember charitable organization

(4) Other definitions For purposes of this subsection— (A) Startup capital The term “startup capital” means any capital contributed to, and any program-related investments (within the meaning of section 4944(c) ) made in, the risk pool before such pool commences operations. (B) Nonmember charitable organization The term “nonmember charitable organization” means any organization which is described in subsection (c)(3) and exempt from tax under subsection (a) and which is not a member of the risk pool and does not benefit (directly or indirectly) from the insurance coverage provided by the pool to its members.

Source

26 USC § 501(n)(4)


Scoping language

For purposes of this subsection
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