 | United States - 1995 - 874 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... | |
 | United States - 1997 - 782 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... | |
 | United States - 2001 - 598 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. (h) Exemption for Use by Certain Aircraft Museums. — sold for use or used by an aircraft museum in... | |
 | Russell J. Fishkind, Robert C. Kautz - 2001 - 384 pages
...individual, A qualifying educational organization is one that normally maintains a regular faculty and curriculum and normally has a regularly enrolled...its educational activities are regularly carried on. See section 170(b)(1)(A)(ii) and its regulations. The payment must be made directly to the qualifying... | |
 | William A. Yarberry Jr., Brian DiMarsico, Thomas Phelps IV - 2002 - 352 pages
...all the following requirements: • It normally maintains a regular faculty and curriculum. • It normally has a regularly enrolled body of pupils or...its educational activities are regularly carried on. • It is exempt from income tax under section 501(a) of the Internal Revenue Code. This includes a... | |
 | Victor Futter, Judith A. Cion, George W. Overton - 2002 - 746 pages
...educational organization (below college level) that normally maintains a regular faculty and curriculum, that normally has a regularly enrolled body of pupils or students in attendance at the place where the organization's educational activities are regularly carried on, that has a program of a general... | |
 | United States - 2003 - 644 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. (h) EXEMPTION FOR USE BY CERTAIN AIRCRAFT MUSEUMS. — (1) EXEMPTION. — Under regulations prescribed... | |
 | Bruce R. Hopkins, Jody Blazek - 2004 - 650 pages
...(b) Educational Institutions An "educational organization which normally maintains a regular faculty and curriculum and normally has a regularly enrolled...its educational activities are regularly carried on" is a public charity.32 This type of institution is essentially a school and must have as its primary... | |
 | 2004 - 436 pages
...section 170(b)(l)(A)(ii), which includes an organization which normally maintains a regular faculty and curriculum and normally has a regularly enrolled...its educational activities are regularly carried on. Certain provisions also have variations on these basic definitions. For example, the above-the-line... | |
 | Jody Blazek - 2004 - 896 pages
...schools. A school is an "educational organization that normally maintains a regular faculty, has a regular curriculum, and normally has a regularly enrolled...educational activities are regularly carried on." The IRS very strictly scrutinizes what are referred to as the "four regulars" in granting classification... | |
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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... 
