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


### Answer
The term **eligible educational institution** is defined in *26 U.S.C. § 25A* as the following:

> 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**

