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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... "
Code of Federal Regulations: Containing a Codification of Documents of ... - Page 535
1974
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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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The Code of Federal Regulations of the United States of America

Administrative law - 1990 - 982 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...an activity of an organization described in section 501(c)(3) which is exempt from income tax under section 501 (a), provided such school normally maintains...
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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...an activity of an organization described in section 501(c)(3) which is exempt from income tax under section 501 (a), provided such school normally maintains...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1970 - 750 pages
...Educational organization. An "educational organization" within the meaning of section 170(b) (1) (A) is one whose primary function is the presentation of formal...educational activities are regularly carried on. The term, therefore, includes institutions such as primary, secondary, preparatory, or high schools, and colleges...
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The Code of Federal Regulations of the United States of America

Administrative law - 2000 - 738 pages
...Educational organization. An educational organization within the meaning of section 170(b)(l)(A) is one whose primary function is the presentation of formal...educational activities are regularly carried on. The term, therefore, includes institutions such as primary, secondary, preparatory, or high schools, and colleges...
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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 formal...educational activities are regularly carried on. The term, therefore, includes institutions such as primary, secondary, preparatory, or high schools, and col-....
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1981 - 774 pages
...170(b)(1)(A)(li) describes an "educational organization" as one that normally maintains a regular faculty and curriculum and normally has a regularly enrolled...an activity of an organization described in section 501(c)(3) which is exempt from income tax under section 501(a), provided the primary function of such...
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The Code of Federal Regulations of the United States of America

Administrative law - 1975 - 424 pages
..."educational organization" within toe meaning of section 170(b) (1) (A) Is one whose primary function la the presentation of formal Instruction and which normally...educational activities are regularly carried on. The term, therefore, Includes institutions such as primary, secondary, preparatory, or high schools, and colleges...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1985 - 870 pages
...of formal instruction and which normally maintains a regular faculty and curriculum and normally bu a regularly enrolled body of pupils or students in...an activity of an organization described in section 501(0(3) which is exempt from income tax under section 501 (a), provided such school normally maintains...
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