### Question
What does school mean?


### Answer
**School** has the following meaning in *26 U.S.C. § 4221*:

> an educational organization which normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are carried on

#### Citation:
  - *26 U.S.C. § 4221*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 32-MANUFACTURERS EXCISE TAXES > Subchapter G-Exemptions, Registration, Etc.**

