An elementary or secondary school system, an institution of higher education or other educational institution. Sections 3(v) and 3(w) of the FLSA define elementary and secondary schools as those day or residential schools that provide elementary or secondary education, as determined under state law. Under the laws of most states, such education includes the curriculums in grades 1 through 12; under many it includes also the introductory programs in kindergarten. Such education in some states may also include nursery school programs in elementary education and junior college curriculums in secondary education. No distinction is drawn between public and private schools, or between those operated for profit and those that are not for profit.
Source: U.S. Department of Labor