...students and employees of schools. For purposes of the preceding sentence, the term "school" means an educational organization which normally maintains...pupils or students in attendance at the place where its educational activities are carried on. (e) Special rules (1) Reciprocity required in case of civil...

...section applies. This section shall apply to any organization described in section 501 (c) (3) or (17) or section 401 (a) except — (1) A religious organization...its educational activities are regularly carried on; (8) An organization which normally receives a substantial part of its support (exclusive of Income...

...section applies. This section shall apply to any organization described in section 501(c) (3) or (17) or section 401 (a) except — (1) A religious organization...its educational activities are regularly carried on; (8) An organization which normally receives a substantial part of its support (exclusive of income...

...(other than a trust) ; (3) An educational organisation which normally maintain« a regular faculty and curriculum and normally has a regularly enrolled...organization which normally receives a substantial part of He support (ежcluslve of Income received In the exercise or performance by guch organization of It«...

...501(c)(3), 501(c)(17), and section 401(a) except:(i) A religious organization (other than a trust); (ii) An educational organization which normally maintains...its educational activities are regularly carried on; (iii) An organization which normally receives a substantial part of its support (exclusive or income...

...rule. Any charitable contribution to— (i) A church or a convention or association of churches. (11) An educational organization which normally maintains...Its educational activities are regularly carried on, (ill) An organization the principal purpose or functions of which are the providing of medical or hospital...

...Internal Revenue Code of 1954 whose primary function is the presentation of formal instruction and which normally maintains a regular faculty and curriculum...its educational activities are regularly carried on. The term also includes a school operated as an activity of an organization described in section 501...

...section 170(b) (1) (A) ia. one whose primary function is the presentation of formal Instruction and which, normally maintains a regular faculty and curriculum...its educational activities are regularly carried on. The term, therefore, includes institutions such as primary, secondary, preparatory, or high schools,...

...section 170(b) (1) (A) is one whose primary function is the presentation of formal instruction and which normally maintains a regular faculty and curriculum...its educational activities are regularly carried on. The term, therefore, includes institutions such as primary, secondary, preparatory, or high schools,...

...Internal Revenue Code of 1954 whose primary function is the presentation of formal instruction and which normally maintains a regular faculty and curriculum...its educational activities are regularly carried on. The term also includes a school operated as an activity of an organization described in section 501...