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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... "
Internal Revenue Bulletin: Cumulative bulletin - Page 192
by United States. Internal Revenue Service - 1964
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The Code of Federal Regulations of the United States of America ..., Book 2

1939 - 1522 pages
...organization which normally maintains a regular faculty and curriculum and normally has a regularly organized j [ 2 } 8 \U Jh , @ tGHs 1y( U( 2M ...U0fn gF7tz@L 9 1x ֞4E8 I _ HkI 2 0L,7^ $I + r or (4) It is a charitable organization, or an organization for the prevention of cruelty to children...
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United States Code, Volume 6

United States - 1965 - 1110 pages
...50 He) (3) or (17) or section 401 (a) except — (1) a religious organization (other than a trust) ; (2) an educational organization which normally maintains...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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United States Code, Volume 11

United States - 1983 - 968 pages
...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...
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United States Code, Volume 2

United States - 1964 - 1098 pages
...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. (As amended Pub. L. 86344, § 2 (a) , Sept. 21, 1959, 73 Stat. 617.) AMENDMENTS 1969— Subsec. (a)....
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United States Code, Volume 3

United States - 1953 - 1744 pages
...organization normally maintains a regular faculty and curriculum and normally has a regularly organized n this section, IB an officer of the Treasury Department....1018. Addition to the tax in case of delinquent ret or (3) which is a charitable organization, or an organization for the prevention of cruelty to children...
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United States Congressional Serial Set, Issue 10878

1944 - 1344 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 ; or "(3) which is a charitable organization, or an organization for the prevention of cruelty to children...
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Government Competition with and Assistance to Business: Hearings ..., Volume 1

United States. Congress. House. Select Committee on Small Business, United States. Congress. House. Select Committee on Small Business. Subcommittee No. 2 - 1948 - 700 pages
...(6), if it 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; (3) charitable organization, or an organization for the prevention of cruelty to children or animals,...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1972 - 692 pages
...501(c) (3) or (17) or section 401 (a) except — (1) A religious organization (other than a trust) : (2) An educational organization which normally maintains...its educational activities are regularly carried on; (8) An organization which normally receives a substantial part of its support (exclusive of income...
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The Code of Federal Regulations of the United States of America

1960 - 880 pages
...section 501 (c) (3) or section 401 (a) except — (1) A religious organization (other than a trust) ; (2) An educational organization which normally maintains...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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The Code of Federal Regulations of the United States of America

1975 - 424 pages
...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...
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