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


### Answer
The term **nonprofit educational organization** is defined in *26 U.S.C. § 4041* as follows -

> an educational organization described in section 170(b)(1)(A)(ii) which is exempt from income tax under section 501(a)

#### Citation:
  - *26 U.S.C. § 4041*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 31-RETAIL EXCISE TAXES > Subchapter B-Special Fuels**

