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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 Cumulative Bulletin - Page 357
by United States. Internal Revenue Service - 1979
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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 2

United States - 1964 - 1098 pages
...carried on; or a school operated as an activity of an organization described in section 501 (c) (3) which is exempt from Income tax under section 501 (a) ,...its educational activities are regularly carried on; • * • • • (11) Athletic games for benefit of retarded children. Any admissions to an athletic...
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United States Code, Volume 11

United States - 1983 - 968 pages
...of an organization described in section 501(cX3) which is exempt from income tax under section 50 H a), if such school normally maintains a regular faculty...its educational activities are regularly carried on. Paragraphs (2) and (4) shall not apply on and after Ocrtober 1, 1988. (h) Exemption for use by certain...
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United States Code, Volume 6

United States - 1965 - 1110 pages
...organization (other than a trust) ; (2) an educational organization which normally maintains a regular faculty and curriculum and normally has a regularly enrolled...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 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 ...

2000 - 384 pages
...organization described in section 501(c)(3) which is exempt from income tax under section 501 (a), provided such school normally maintains a regular faculty and...pupils or students in attendance at the place where its educational activities axe regularly carried on. (c) Evidence required to establish taxfree sales...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1966 - 628 pages
...as an activity of the church, parish, or other religious body normally maintains a regular faculty and curriculum and normally has a regularly enrolled...its educational activities are regularly carried on. The undersigned understands that the fraudulent use of this certificate for the purpose of securing...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1971 - 1474 pages
...function is the presentation of formal Instruction and which, normally maintains a regular faculty and curriculum and normally has a regularly enrolled...its educational activities are regularly carried on. The term, therefore, includes institutions such as primary, secondary, preparatory, or high schools,...
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