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That name can be and is frequently is applied to a department in a company or organization...which may or may not be in the government. The department is normally basically Humans Resources, which isn't a profit center anyway (not really producing income). The department is taxed the same, or not, as the company or organization it is part of. Of course, if your referring to the taxation of the employees in it, that is the same as any company regardless of the companies tx exempt or not status.

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Q: Is office of personnel management a tax exempt organization?
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