“Qualified educational organization” means an organization that is exempt from federal income taxation under section 501(c)(3) of the Internal Revenue Code and operates for educational purposes.

Source. (See Revision Note at part heading for Rev 701) originally #5912, eff 10-14-94; ss and moved by #6750, eff 5-19-98 (from Rev 701.18); ss by #6807, INTERIM, eff 7-21-98, EXPIRES: 11-18-98; ss and moved by #6870, eff 10-20-98 (from Rev 701.19); ss by #7505, eff 6-19-01; ss by #8653, eff 6-8-06; ss by #10714, eff 11-7-14 (from Rev 701.16); ss by #13077, eff 7-25-20; ss by #13077, eff 7-25-20 (from Rev 701.19); ss by #14105, eff 10-29-24, EXPIRES: 10-29-34 (formerly Rev 701.18)