... 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... Internal Revenue Bulletin: Cumulative bulletin - Էջ 434United States. Internal Revenue Service - 1967Ամբողջությամբ դիտվող - Այս գրքի մասին
| United States. Congress. Joint Committee on Taxation - 1983 - 16 էջ
...501(cX3) organization (such as a church), provided that such school normally maintains a regular faculty and curriculum and normally has a regularly enrolled...its educational activities are regularly carried on. Also, the donee must be located in the United States and may not be an institution of higher education... | |
| 1984 - 48 էջ
...primary function is the presentation of formal instruction and it normally maintains a regular faculty and curriculum and normally has a regularly enrolled...educational activities are regularly carried on. The term includes institutions such as primary, secondary, preparatory, or high schools, and colleges and universities",... | |
| 1984 - 1376 էջ
...described in section 50l<oi3; of the Internal Revenue Code of 1954. normally maintains a regular faculty and curriculum and normally has a regularly enrolled...pupils or students in attendance at the place where iu educational activities are regularly carried on. I understand that the fraudulent use of this certificate... | |
| United States, United States. Congress. House. Committee on Energy and Commerce - 1985 - 686 էջ
...is exempt from income tax under section 501(a), if such school normally maintains a regular faculty and curriculum and normally has a regularly enrolled...its educational activities are regularly carried on. Paragraphs (2) and (4) shall not apply on and after October 1, 1988. (h) EXEMPTION FOR USE BY CERTAIN... | |
| 1987 - 1412 էջ
...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 էջ
...organization which has such a determination letter or ruling) normally maintains a regular faculty and curriculum and normally has a regularly enrolled...its educational activities are regularly carried on. (3) Evidence required to establish tax-free sales to a school operated as an activity of a church,... | |
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