### Question
What is the definition of school?


### Answer
The definition of **school** is as follows in *26 U.S.C. § 530*:

> any school which provides elementary education or secondary education (kindergarten through grade 12), as determined under State law

#### Citation:
  - *26 U.S.C. § 530*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter F-Exempt Organizations > PART VIII-CERTAIN SAVINGS ENTITIES**

