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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... "
Description of H.R. 701 ("Computer Contribution Act of 1983"): scheduled for ... - Page 12
by United States. Congress. Joint Committee on Taxation - 1983 - 7 pages
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Treasury and Post Office Departments Appropriations, 1954, Hearings Before ...

United States. Congress. Senate. Appropriations Committee - 1953 - 388 pages
...organization (other than a trust) ; (2) an educational organization which normally maintains a regular faculty and curriculum and normally has a regularly enrolled...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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Internal Revenue Bulletin: Cumulative bulletin

United States. Internal Revenue Service - 1962 - 1086 pages
...primary function is the presentation of formal instruction and which normally maintains a regular faculty and curriculum and normally has a regularly enrolled...its educational activities are regularly carried on. The fact that an organization may have been granted exemption from Federal income tax as an organization...
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Federal Income, Estate, and Gift Tax Laws, Correlated: Being a Correlation ...

United States, Walter Elbert Barton - 1953 - 640 pages
...organization (other than a trust) ; (2) an educational organization which normally maintains a regular faculty and curriculum and normally has a regularly enrolled...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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Internal Revenue Bulletin: Cumulative bulletin, Part 1

United States. Internal Revenue Service - 1968 - 938 pages
...primary function is the presentation of formal instruction and which normally maintains a regular faculty and curriculum and normally has a regularly enrolled...its educational activities are regularly carried on. The organization comes within the meaning of section 170(b) (1) (A) (ii) of the Code, because it has...
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Internal Revenue Bulletin: Cumulative bulletin, Issue 2

United States. Internal Revenue Service - 1968 - 1034 pages
...organization which normally maintains a regular faculty and curriculum and normally has a regularly organized body of pupils or students in attendance at the place...its educational activities are regularly carried on ; or (d) A charitable organization, or an organization for the prevention of cruelty to children or...
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Internal Revenue Bulletin: Cumulative bulletin, Part 1, Volume 1

United States. Internal Revenue Service - 1964 - 744 pages
...appointed to write papers presenting background material ; and (3) the organization does not normally have a regularly enrolled body of pupils or students in attendance at the place where the activities are carried on, since the "students" in this instance are prominent men and women from...
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Treasury and Post Office Departments Appropriations, 1954 ..., Volumes 71-954

United States. Congress. Senate. Committee on Appropriations - 1953 - 860 pages
...organization (other than a trust) ; (2) an educational organization which normally maintains a regular faculty and curriculum and normally has a regularly enrolled...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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Internal Revenue Bulletin

United States. Internal Revenue Service - 1954 - 1182 pages
...organization normally maintains a regular faculty and curriculum and normally has a regularly organized body of pupils or students in attendance at the place...its educational activities are regularly carried on ; ****** * if no part of the net earnings thereof inures to the benefit of any private stockholder...
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Technical Amendments to Internal Revenue Code: Hearings Before a ...

United States. Congress. House. Committee on Ways and Means, United States. Congress. House. Committee on Ways and Means. Subcommittee on Internal Revenue Taxation - 1956 - 520 pages
...or association of churches; an 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 regularly ; or a hospital the principal purposes or functions...
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Technical Amendments to Internal Revenue Code

United States. Congress. House. Committee on Ways and Means - 1956 - 520 pages
...or association of churches; an 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 regularly ; or a hospital the principal purposes or functions...
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