### Question
How does the law define nonprofit educational organization?


### Answer
Under *26 U.S.C. § 4253*, **nonprofit educational organization** is defined as:

> an educational organization described in section 170(b)(1)(A)(ii) which is exempt from income tax under section 501(a)

#### Citation:
  - *26 U.S.C. § 4253*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 33-FACILITIES AND SERVICES > Subchapter B-Communications**

