Global Definitions Database

Access, learn and discover all terms related to the non-listed real estate sector.

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Qualified Organization (QO)

Includes qualified trusts under Internal Revenue Code (IRC) 401, educational organizations described in IRC 170(b)(1)(A)(ii) and their supporting organizations described in IRC 509(a)(3), and organizations described in IRC 501(c)(25).
 

Source: NCREIF | Date: 09 September 2025 | ID: D1388 | Version: 1