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).
Global Definitions Database
Qualified Organization (QO)
Source: NCREIF | Date: 09 September 2025 | ID: D1388 | Version: 1