### Question
How is the "school" defined?


### Answer
The term **school** is defined in *26 U.S.C. § 530* as follows -

> 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-HIGHER EDUCATION SAVINGS ENTITIES**

