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


### Answer
The term **educational organization** is defined in *26 U.S.C. § 21* as follows -

> 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**

