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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... "
Internal Revenue Cumulative Bulletin - Side 320
av United States. Internal Revenue Service - 1978
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Code of Federal Regulations: Containing a Codification of Documents of ...

1966 - 628 sider
...as an activity of the church, parish, or other religious body normally maintains a regular faculty and curriculum and normally has a regularly enrolled...educational activities are regularly carried on. The undersigned understands that the fraudulent use of this certificate for the purpose of securing this...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1966 - 1826 sider
...function is the presatation of formal instruction and which "wittily maintains a regular faculty «od curriculum and normally has a regularly enrolled body...educational activities are regularly carried on. The term, therefore. Includes institutions such as primary, secondary, preparatory, or high schools, and colleges...
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The Code of Federal Regulations of the United States of America

1971 - 608 sider
...means an organization exempt from income tax under section 501 (a) of the Internal Revenue Code of 1954 whose primary function is the presentation of formal...curriculum and normally has a regularly enrolled body oí pupils or students in attendance at the place where its educational activities are regularly carried...
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The Code of Federal Regulations of the United States of America

1988 - 468 sider
...which involves transporting students or employees of schools. A school is any educational organization which normally maintains a regular faculty and curriculum...pupils or students in attendance at the place where its educational activities are carried on. Tax-exempt schools, taxable schools, and a private contractor...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1986 - 1092 sider
...which involves transporting students or employees of schools. A school is any educational organization which normally maintains a regular faculty and curriculum...pupils or students in attendance at the place where its educational activities are carried on. Tax-exempt schools, taxable schools, and a private contractor...
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The Code of Federal Regulations of the United States of America

1988 - 552 sider
...section 401(a) except:(i) A religious organization (other than a trust); (ii) An educational organization which normally maintains a regular faculty and curriculum...body of pupils or students in attendance at the place 26 CFR Ch. I (4-1-88 Edition) where its educational activities are regularly carried on; (iii) An organization...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1980 - 488 sider
...primary function is the presentation of formal instruction and it normally maintains a regular faculty and curriculum and normally has a regularly enrolled...place where its educational activities are regularly Chapter I — Int. Rev. Serv., Dept. of th« Tr«a». carried on. The term includes institutions such...
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Code of Federal Regulations: Containing a Codification of Documents of ...

2000 - 384 sider
...exempt from income tax under section 501 (a), provided such school normally maintains a regular faculty and curriculum and normally has a regularly enrolled...pupils or students in attendance at the place where its educational activities axe regularly carried on. (c) Evidence required to establish taxfree sales...
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The Code of Federal Regulations of the United States of America

1995 - 952 sider
...organization which normally maintains a regular faculty and curriculum and normally has a regularly organized body of pupils or students in attendance at the place...its educational activities are regularly carried on; or (d) A charitable organization, or an organization for the prevention of cruelty to children or animals,...
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The Code of Federal Regulations of the United States of America

1966 - 276 sider
...organization which normally maintains a regular faculty and curriculum and normally has a regularly organized body of pupils or students in attendance at the place...its educational activities are regularly carried on; or (d) A charitable organization, or an organization for the prevention of cruelty to children or animals,...
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