### Question
What does institution of higher education mean?


### Answer
**Institution of higher education** has the following meaning in *26 U.S.C. § 3304*:

> an educational institution in any State which—



(1) admits as regular students only individuals having a certificate of graduation from a high school, or the recognized equivalent of such a certificate

#### Citation:
  - *26 U.S.C. § 3304*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 23-FEDERAL UNEMPLOYMENT TAX ACT**

