eligible educational institution
Defined in 7 places across 3 titles of the United States Code.
The term “eligible educational institution” means an institution which—
(A) is an institution of higher education, as defined in section 102 of the Higher Education Act of 1965 (20 U.S.C. 1002); and
(B) is eligible to participate in programs under title IV of such Act [20 U.S.C. 1070 et seq.].
Same definition in 2 sections
- 2017–present34 U.S.C. § 10307Crime Control and Law Enforcement · Definitions · for purposes of this part
- 2016–present42 U.S.C. § 3796DThe Public Health and Welfare · Definitions · for purposes of this part
For purposes of this section, the terms “eligible educational institution” and “qualified tuition and related expenses” have the meanings given such terms by section 25A, and except as provided in regulations, the term “qualified education loan” has the meaning given such term by section 221(e)(1).
Source
- 1997–199826 U.S.C. § 6050SInternal Revenue Code · Returns relating to higher education tuition and related expenses · for purposes of this section
For purposes of this section, the terms “eligible educational institution” and “qualified tuition and related expenses” have the meanings given such terms by section 25A (without regard to subsection (g)(2) thereof), and except as provided in regulations, the term “qualified education loan” has the meaning given such term by section 221(d)(1).
Source
- 2001–present26 U.S.C. § 6050SInternal Revenue Code · Returns relating to higher education tuition and related expenses · for purposes of this section
For purposes of this section, the terms “eligible educational institution” and “qualified tuition and related expenses” have the meanings given such terms by section 25A (without regard to subsection (g)(2) thereof), and except as provided in regulations, the term “qualified education loan” has the meaning given such term by section 221(e)(1).
Source
- 1998–200126 U.S.C. § 6050SInternal Revenue Code · Returns relating to higher education tuition and related expenses · for purposes of this section
The term “eligible educational institution” has the meaning given such term by section 529(e)(5).
Source
- 1998–present26 U.S.C. § 135Internal Revenue Code · Income from United States savings bonds used to pay higher education tuition and fees · for purposes of this section
The term “eligible educational institution” means—
(A) an institution described in section 1201(a) or subparagraph (C) or (D) of section 481(a)(1) of the Higher Education Act of 1965 (as in effect on October 21, 1988), and
(B) an area vocational education school (as defined in subparagraph (C) or (D) of section 521(3) of the Carl D. Perkins Vocational Education Act) which is in any State (as defined in section 521(27) of such Act), as such sections are in effect on October 21, 1988.
Source
- 1994–199826 U.S.C. § 135Internal Revenue Code · Income from United States savings bonds used to pay higher education tuition and fees · for purposes of this section
The term “eligible educational institution” means an institution—
(A) which is described in section 481 of the Higher Education Act of 1965 (20 U.S.C. 1088), as in effect on the date of the enactment of this paragraph, and
(B) which is eligible to participate in a program under title IV of such Act.
Source
- 1997–present26 U.S.C. § 529Internal Revenue Code · Qualified tuition programs · for purposes of this section
The term "eligible educational institution" means an institution—
(A) which is described in section 481 of the Higher Education Act of 1965 (20 U.S.C. 1088), as in effect on the date of the enactment of this paragraph, and
(B) which is eligible to participate in a program under title IV of such Act.
Notwithstanding any other provision of this section, the Secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of this section and to prevent abuse of such purposes, including regulations under chapters 11, 12, and 13 of this title.
Source
- 2006–202426 U.S.C. § 529Internal Revenue Code · Qualified tuition programs · for purposes of this section
The term “eligible educational institution” means an institution—
(A) which is described in section 481 of the Higher Education Act of 1965 (20 U.S.C. 1088), as in effect on the date of the enactment of this section, and
(B) which is eligible to participate in a program under title IV of such Act.
Source
- 1997–present26 U.S.C. § 25AInternal Revenue Code · Hope and Lifetime Learning credits · for purposes of this section
The term “eligible educational institution” means an institution which—
(A) is an institution of higher education, as defined in section 102 of the Higher Education Act of 1965 (20 U.S.C. 1002); and
(B) is eligible to participate in programs under title IV of such Act [20 U.S.C. 1070 et seq. and 42 U.S.C. 2751 et seq.].
Source
- 2012–201642 U.S.C. § 3796DThe Public Health and Welfare · Definitions · for purposes of this part
The term “eligible educational institution” means an institution which—
(A) is described in section 481 of the Higher Education Act of 1965 (20 U.S.C. 1088), as in effect on October 3, 1996; and
(B) is eligible to participate in programs under title IV of such Act [20 U.S.C. 1070 et seq. and 42 U.S.C. 2751 et seq.].
Source
- 1996–201242 U.S.C. § 3796DThe Public Health and Welfare · Definitions · for purposes of this part
The term “eligible educational institution” means the following:
(i) An institution described in section 1088(a)(1) or 1141(a) of title 20, as such sections are in effect on August 22, 1996.
(ii) An area vocational education school (as defined in subparagraph (C) or (D) of section 2471(4) of title 20) which is in any State (as defined in section 2471(33) of title 20), as such sections are in effect on August 22, 1996.
Source
- 1996–present42 U.S.C. § 604The Public Health and Welfare · Use of grants · under this part