A "qualifying employer" refers to an organization that meets specific criteria set by programs like the Public Service Loan Forgiveness (PSLF) program. These employers typically include government entities, non-profit organizations, and certain educational institutions. Employees of qualifying employers may be eligible for loan forgiveness after making a required number of payments. To be considered a qualifying employer, the organization must be a 501(c)(3) non-profit or provide essential public services. This designation helps ensure that individuals working in public service roles can benefit from financial relief, encouraging careers in sectors that serve the community.