educational purposes

Defined in 1 dictionary — U.S. Code

United States Code

26 U.S.C. § 501 — for purposes of this title (12 versions over time)

For purposes of subsection (c)(3) of this section and sections 170(c)(2), 2055(a)(2), and 2522(a)(2), the term “educational purposes” includes the providing of care of children away from their homes if—

(1) substantially all of the care provided by the organization is for purposes of enabling individuals to be gainfully employed, and

(2) the services provided by the organization are available to the general public.