### Question
What is the definition of student loan?


### Answer
The definition of **student loan** is as follows in *26 U.S.C. § 108*:

> any loan to an individual to assist the individual in attending an educational organization described in section 170(b)(1)(A)(ii) made by—


(A) the United States, or an instrumentality or agency thereof,


(B) a State, territory, or possession of the United States, or the District of Columbia, or any political subdivision thereof, or


(C) a public benefit corporation—


(i) which is exempt from taxation under section 501(c)(3),


(ii) which has assumed control over a State, county, or municipal hospital, and


(iii) whose employees have been deemed to be public employees under State law, or


  

(D) any educational organization so described pursuant to an agreement with any entity described in subparagraph (A), (B), or (C) under which the funds from which the loan was made were provided to such educational organization

#### Citation:
  - *26 U.S.C. § 108*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART III-ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME**

