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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 Bulletin - Pàgina 16
per United States. Internal Revenue Service - 1958
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The Code of Federal Regulations of the United States of America ..., Llibre 2

1939 - 1522 pàgines
...organization which normally maintains a regular faculty and curriculum and normally has a regularly organized j [ 2 } 8 \U Jh , @ tGHs 1y( U( 2M ...U0fn gF7tz@L 9 1x ֞4E8 I _ HkI 2 0L,7^ $I + r or (4) It is a charitable organization, or an organization for the prevention of cruelty to children...
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United States Code, Volum 6

United States - 1965 - 1110 pàgines
...(a) except — (1) a religious organization (other than a trust) ; (2) an educational organization which normally maintains a regular faculty and curriculum...Its educational activities are regularly carried on; (3) an organization which normally receives a substantial part of Its support (exclusive of income...
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United States Code, Volum 2

United States - 1964 - 1098 pàgines
...is exempt from income tax under section 501(a), if such school normally maintains a regular faculty and curriculum and normally has a regularly enrolled...its educational activities are regularly carried on. (As amended Pub. L. 86344, § 2 (a) , Sept. 21, 1959, 73 Stat. 617.) AMENDMENTS 1969— Subsec. (a)....
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United States Code, Volum 3

United States - 1953 - 1744 pàgines
...organization normally maintains a regular faculty and curriculum and normally has a regularly organized n this section, IB an officer of the Treasury Department....1018. Addition to the tax in case of delinquent ret or (3) which is a charitable organization, or an organization for the prevention of cruelty to children...
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United States Congressional Serial Set, Edició 10878

1944 - 1344 pàgines
...organization 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 "(3) which is a charitable organization, or an organization for the prevention of cruelty to children...
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Government Competition with and Assistance to Business: Hearings ..., Volum 1

United States. Congress. House. Select Committee on Small Business, United States. Congress. House. Select Committee on Small Business. Subcommittee No. 2 - 1948 - 700 pàgines
...(6), if it 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; (3) charitable organization, or an organization for the prevention of cruelty to children or animals,...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1959 - 1584 pàgines
...20-percent limitation, the taxpayer should first ascertain the amount of charitable contributions subject to the 10-percent limitation, and any excess over...universities. It includes Federal, State, and other public supported schools which otherwise come within the definition. It does not include organizations...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1976 - 460 pàgines
...Educational organization. An "educational organization" within the meaning of section 170(b)(1)(A) is one whose primary function is the presentation...preparatory, or high schools, and colleges and universities. 1t includes Federal, State, and other public-supported schools which otherwise come within the definition....
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Code of Federal Regulations: Containing a Codification of Documents of ...

1971 - 1474 pàgines
...Educational organization. An "educational organization" within; the meaning of section 170(b) (1) (A) ia. one whose primary function is the presentation of...primary, secondary, preparatory, or high schools, and col-. leges and universities. It includes Fed-, eral, State, and other public-supported schools which...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1997 - 352 pàgines
...organization described in section 170(b)(l)(A)(ii), that is exempt from income tax under section 501(a), whose primary function is the presentation of formal...educational activities are regularly carried on. The term also includes a school operated as an activity of an organization described in section 501(c)(3) which...
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