...The term "public or nonprofit institution" means an institution owned and operated by— (A) a State, a political subdivision of a State or an agency or instrumentality of either, or (B) an organization exempt from income tax under section 501(cX3) or 501(c)(4) of title 26. (6)...

...for an educatonal institution (as denned in section 151 (e) (4) ), by an employer which is a State, a political subdivision of a State, or an agency or instrumentality of any one or more of the foregoing, (B) such annuity contract is not subject to subsection (a) , and...

...not paid for, in whole or in part, by a State (under subchapter XIX of this chapter or otherwise), a political subdivision of a State, or an agency or instrumentality of one or more States or political subdivisions thereof. (B) A person described in this subparagraph for...

...center, as described in Section 1633 of the Public Health Service Act (42 USC 300s-3; 88 Stat. 2270); or (2) A residential child care center, which is an institution,...a State or an agency or instrumentality of either; or (2) A school or hospital which is, or would be in the case of such entities situated in American...

...supervision. Public or nonprofit institution mean an institution owned and operated by(1) A State, a political subdivision of a State or an agency or...and the Virgin Islands, exempt from income tax under sectioi 501(cX3) of the Internal Revenue Code of 1964; or (3) A unit of local government or » public...

...of the Internal Revenue Code of 1954; or (3) A unit of local government or a public care institution which is, or would be in the case of such entities...Islands, exempt from income tax under section 501(c)(3) or 501(c)(4) of the Internal Revenue Code of 1954. "School" means a public or nonprofit institution...

...by: (1) A State, a political subdivision of a State, or an agency or instrumentality of either; or (2) A school or hospital which is, or would be in the case of such entities situated in American Samoa. Guam, the Commonwealth of Puerto Rico, the Commonwealth of the Northern Mariana Islands,...

...by— (a) A State, a political subdivision of a State or an agency or instrumentality of either; or (b) A school or hospital which is, or would be in the case of such entities situated in American Samoa, Guam, Puerto Rico, the Commonwealth of the Northern Mariana Islands, and the Virgin...

...by: (1) A State, a political subdivision of a State, or an agency or instrumentality of either; or (2) A school or hospital which is, or would be In the case of such entitles situated in American Samoa, Guam, the Commonwealth of Puerto Rico, the Commonwealth of the...

...pipeline, an intrastate pipeline, or a local distribution company. (2) "State agency" means a State, a political subdivision of a State, or an agency or instrumentality of either. (f) Cross reference. For treatment of interstate pipeline and affiliate production delivered to a pipeline...