 | United States - 1983 - 968 lapas
...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... | |
 | 1973 - 476 lapas
...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... | |
 | 1972 - 692 lapas
...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... | |
 | 1974 - 484 lapas
...(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«... | |
 | 1984 - 524 lapas
...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... | |
 | 1975 - 424 lapas
...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... | |
 | 1967 - 688 lapas
...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... | |
 | 1971 - 1474 lapas
...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,... | |
 | 1970 - 750 lapas
...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,... | |
 | 1960 - 1580 lapas
...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... | |
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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... 
