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" educational organization" within the meaning of 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 and normally has a regularly enrolled body of... "
Code of Federal Regulations: Containing a Codification of Documents of ... - Page 220
1959
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United States Code, Volume 6

United States - 1965 - 1110 pages
...(a) except — (1) a religious organization (other than a trust) ; (2) an educational organization which normally maintains a regular faculty and curriculum...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 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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Code of Federal Regulations: Containing a Codification of Documents of ...

1960 - 1764 pages
...Church. For definition of "church", see the regulations under section 511. (3) Educational organization. An "educational organization" within the meaning of...universities. It includes Federal, State, and other publicsupported schools which otherwise come within the definition. It does not include organizations...
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The Code of Federal Regulations of the United States of America

1971 - 744 pages
...— (i) Educational organization. An "educational organization" within the meaning of section 170(b) (1) (A) is. one whose primary function is the presentation...universities. It includes Federal, State, and other public-supported schools which otherwise come within the definition. It does not include organizations...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1970 - 750 pages
...universities—(i) Educational organization. An "educational organization" within the meaning of section 170(b) (1) (A) is one whose primary function is the presentation...universities. It includes Federal, State, and other public-supported schools which otherwise come within the definition. It does not include organizations...
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The Code of Federal Regulations of the United States of America

1972 - 852 pages
...— (i) Educational organization. An "educational organization" within the meaning of section 170(b) (1) (A) is one whose primary function is the presentation...universities. It includes Federal, State, and other public-supported schools which otherwise come within the definition. It does not include organizations...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1998 - 706 pages
...(1) Educational organization. An educational organization within the meanIng of section 170(b)(lXA) Is one whose primary function is the presentation...universities. It includes Federal, State, and other public-supported schools which otherwise come within the definition. It does not Include organizations...
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The Code of Federal Regulations of the United States of America

1975 - 424 pages
..."educational organization" within toe meaning of section 170(b) (1) (A) Is one whose primary function la the presentation of formal Instruction and which normally...universities. It Includes Federal, State, and other public-supported schools which otherwise come within the definition. It does not include organizations...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1976 - 460 pages
...Educational organization. An "educational organization" within the meaning of section 170(b)(1)(A) is one whose primary function is the presentation...preparatory, or high schools, and colleges and universities. 1t includes Federal, State, and other public-supported schools which otherwise come within the definition....
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Code of Federal Regulations: Containing a Codification of Documents of ...

1971 - 1474 pages
...Educational organization. An "educational organization" within; the meaning of section 170(b) (1) (A) ia. one whose primary function is the presentation of...primary, secondary, preparatory, or high schools, and col-. leges and universities. It includes Fed-, eral, State, and other public-supported schools which...
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