### Question
What is the definition of educational institution?


### Answer
The definition of **educational institution** is as follows in *26 U.S.C. § 119*:

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

#### Citation:
  - *26 U.S.C. § 119*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART III-ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME**

