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" ... an educational organization which normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on... "
The Code of Federal Regulations of the United States of America - Page 426
1967
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United States Code, Volume 6

United States - Law - 1965 - 1110 pages
...(a) except — (1) a religious organization (other than a trust) ; (2) an educational organization which normally maintains a regular faculty and curriculum...Its educational activities are regularly carried on; (3) an organization which normally receives a substantial part of Its support (exclusive of income...
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United States Code, Volume 2

United States - Law - 1964 - 1098 pages
...is exempt from income tax under section 501(a), if such school normally maintains a regular faculty and curriculum and normally has a regularly enrolled...its educational activities are regularly carried on. (As amended Pub. L. 86344, § 2 (a) , Sept. 21, 1959, 73 Stat. 617.) AMENDMENTS 1969— Subsec. (a)....
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1959 - 1584 pages
...511. (3) Educational organisation. An "educational organization" within the meaning of section 170 (b) (1) (A) Is one whose primary function is the presentation...universities. It includes Federal, State, and other public supported schools which otherwise come within the definition. It does not include organizations...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1976 - 460 pages
...Educational organization. An "educational organization" within the meaning of section 170(b)(1)(A) is one whose primary function is the presentation...preparatory, or high schools, and colleges and universities. 1t includes Federal, State, and other public-supported schools which otherwise come within the definition....
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1971 - 1474 pages
...Educational organization. An "educational organization" within; the meaning of section 170(b) (1) (A) ia. one whose primary function is the presentation of...primary, secondary, preparatory, or high schools, and col-. leges and universities. It includes Fed-, eral, State, and other public-supported schools which...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1997 - 352 pages
...organization described in section 170(b)(l)(A)(ii), that is exempt from income tax under section 501(a), whose primary function is the presentation of formal...educational activities are regularly carried on. The term also includes a school operated as an activity of an organization described in section 501(c)(3) which...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1994 - 382 pages
...organization described in section 170(b)(1)(A)(ii), that is exempt from income tax under section 501(a), whose primary function is the presentation of formal...educational activities are regularly carried on. The term also includes a school operated as an activity of an organization described in section 501(c)(3) which...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1965 - 624 pages
...Educational organization. An “educational organization” wIthin themeaningofaection 170(b)(l)(A) Is one whose primary function is the presentation...place where its educational activities are regularly carned on. The term, therefore, Includes institutions such as primary, secondary, preparatory, or high...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1998 - 352 pages
...organization described in section 170(b)(1)(A)(ii), that is exempt from income tax under section 501(a), whose primary function is the presentation of formal...pupils or students in attendance at the place where its educational activities are 26 CFR Ch. i (4-1-98 Edition) regularly carried on. The term also includes...
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The Code of Federal Regulations of the United States of America

Administrative law - 1986 - 918 pages
...organization described in section 170(b)(l)(A)(ii), that is exempt from income tax under section 50Ka), whose primary function is the presentation of formal...body of pupils or students in attendance at the place «here its educational activities are regularly carried on. The term also includes a school operated...
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