### Question
How is the term eligible educational institution defined?


### Answer
The term **eligible educational institution** is defined in *26 U.S.C. § 135* as the following:

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

#### Citation:
  - *26 U.S.C. § 135*
  - 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**

