### Question
How is the term educational organization defined?


### Answer
The term **educational organization** is defined in *26 U.S.C. § 415* as the following:

> an educational organization described in section 170(b)(1)(A)(ii)

#### Citation:
  - *26 U.S.C. § 415*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter D-Deferred Compensation, Etc. > PART I-PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. > Subpart B-Special Rules**

