...employees of schools. A school is any educational organization which normally maintains a regular faculty and curriculum and normally has a regularly enrolled...pupils or students in attendance at the place where its educational activities are carried on. Tax-exempt schools, taxable schools, and a private contractor...

...Reg. §1.170A-9(b)(l) (a school's "primary function is the presentation of formal instructions and [a school] normally maintains a regular faculty and curriculum...normally has a regularly enrolled body of pupils"). Reg. §1.501(c)(3)-1(d)(l)(ii). the term disinterested is used to distinguish persons who are not private...

...section defines such schools as "an educational organization which normally maintains a regular faculty and curriculum and normally has a regularly enrolled...educational activities are regularly carried on." 30 IRC § 170(e)(3)(D)(i) and (ii). 31 IRC § 170(e)(3)(D)(iii). to the shareholders, partners, and...