educational organization
Defined in 2 places across 2 titles of the United States Code.
Except as provided in subparagraphs (B) and (C), the term “educational organization” means any organization or entity that—
(i) provides an educational program for a fee; and
(ii) recruits students through means such as commercial media, direct mailings, school recruitment programs, school administrators, teachers or staff, or current or former participants in an educational program offered by such organization or entity.
Source
- 1994–present20 U.S.C. § 1228CEducation · Disclosure requirements · as used in this section
The term “educational organization” means an educational organization described in section 170(b)(1)(A)(ii).
Source
- 1994–present26 U.S.C. § 21Internal Revenue Code · Expenses for household and dependent care services necessary for gainful employment · for purposes of this section