Neb. Rev. Stat. § 38-3106

Institution of higher education means a university, professional school, or other institution of higher learning that: (1) In the United States, is accredited by an accrediting organization recognized by the United States Department of Education; (2) In Canada, holds a membership in the Association of Universities and Colleges of Canada; or (3) In other countries, is accredited by the respective official organization having such authority.