 | 1987 - 1412 pages
...educational institution is described in section 170(bXlXAXii) if it normally maintains a regular faculty and curriculum and normally has a regularly enrolled...its educational activities are regularly carried on. This definition encompasses primary and secondary schools, colleges and universities, and technical... | |
 | 1987 - 586 pages
...activity of the exempt organization, normally maintains a regular faculty and curriculum and norma1ly has a regularly enrolled body of pupils or students...its educational activities are regularly carried on. The undersigned understands that the fraudulent use of this certificate for the purpose of securing... | |
 | 1987 - 776 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 animals,... | |
 | United States. Congress. House. Committee on Ways and Means - 1988 - 678 pages
...170(b)(l)(A)(ii). Such an organization must "normally maintain a regular faculty and curriculum and normally have a regularly enrolled body of pupils or students in...educational activities are regularly carried on". The Institute, not unlike other organizations similarly involved in the field of international education,... | |
 | 1991 - 524 pages
...for the exclusive use of that school. (ii) The exemption certificate must also include a statement that such school normally maintains a regular faculty...its educational activities are regularly carried on. (4) Frequency of certificates. Where only occasional sales are made by a retailer to a nonprofit educational... | |
 | United States. Congress. House. Committee on Ways and Means - 1991 - 48 pages
...organization described in section 501(cX3) which is exempt from (27) income tax under section 501(a), if such school normally maintains a regular faculty and...its educational activities are regularly carried on. Except with respect to the taxes imposed by subsection (d), paragraphs (2) and (4) shall not apply... | |
 | United States - 1991 - 480 pages
...organization described in section 501(cX3) which is exempt from income tax under section 501(a), if such school normally maintains a regular faculty and...its educational activities are regularly carried on. Except with respect to the taxes imposed by subsection (d), paragraphs (2) and (4) shall not apply... | |
 | 1991 - 404 pages
...faculty and curriculum and normally has a regularly enrolled body of pupils 26 CFR Ch. I (4-1-91 Edition) or students in attendance at the place where its 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)... | |
 | Richard B. Couser - 1993 - 384 pages
...Private schools are educational organizations that normally maintain a regular faculty, curriculum, and enrolled body of pupils or students in attendance...place where its educational activities are regularly conducted. They include schools from the preschool through the college and university level. 146 147... | |
 | United States - 1995 - 436 pages
...organization described in section 501(c)(3) which is exempt from income tax under section 501(a), if such school normally maintains a regular faculty and...its educational activities are regularly carried on. Except with respect to the taxes imposed by subsection (d), paragraphs (2) and (4) shall not apply... | |
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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... 
