### Question
How does Income Taxes define educational organization?


### Answer
Under *26 U.S.C. § 21*, **educational organization** is defined as:

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

#### Citation:
  - *26 U.S.C. § 21*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart A-Nonrefundable Personal Credits**

