feeder organization

feeder organization. Tax. An entity that conducts a business or trade for the benefit of a tax-exempt organization. • The feeder organization is not tax-exempt. IRC (26 USCA) § 502. [Cases: Internal Revenue 4067. C.J.S. Internal Revenue § 466.]

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词条贡献者

译者崇载，国际名校知识产权法专业，擅长翻译各种与知识产权相关的法律文件。