### Question
How does Exempt Organizations define eligible educational institution?


### Answer
Under *26 U.S.C. § 530*, **eligible educational institution** is defined as:

> given such term by section 529(e)(5).

#### 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**

