### Question
How does Nonrefundable Personal Credits define eligible educational institution?


### Answer
Under *26 U.S.C. § 25A*, **eligible educational institution** is defined as:

> an institution—



(A) which is described in section 481 of the Higher Education Act of 1965 (20 U.S.C. 1088), as in effect on the date of the enactment of this section, and



(B) which is eligible to participate in a program under title IV of such Act

#### Citation:
  - *26 U.S.C. § 25A*
  - 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**

