N.H. Code Admin. R. Rev 701.18
“School” means “school” as defined in RSA 78-A:3, XXII. This term includes any qualified educational organization whether public or private, provided its earnings do not inure to the benefit of any individuals.
Source. (See Revision Note at part heading for Rev 701) #6690, eff 2-21-98; ss and moved by #6750, eff 5-19-98 (from Rev 701.21); moved by #6870 (from Rev 701.22), eff 10-20-98, ss by #8653, eff 6-8-06; ss by #10714, eff 11-7-14 (from Rev 701.20); ss by #13077, eff 7-25-20; ss by #14105, eff 10-29-24, EXPIRES: 10-29-34 (formerly Rev 701.22)