§ 170(l)(2)(A)

an educational organization qualifying the payment

UNDECIDED

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  1. 1

    § 170(l)(2)(A)

    ALL OF

    the amount is paid by the taxpayer to or for the benefit of an educational organization—

    “the amount is paid by the taxpayer to or for the benefit of an educational organization” Opening words
    “which is described in subsection (b)(1)(A)(ii), and” § 170(l)(2)(A)(i)
    “which is an institution of higher education (as defined in section 3304(f)), and” § 170(l)(2)(A)(ii) needs Step 2 an institution of higher education UNDECIDED
  2. 2

    § 3304(f)

    an institution of higher education

    ALL OF

    For purposes of subsection (a)(6), the term “institution of higher education” means an educational institution in any State which—

    “an educational institution in any State which—” Opening words
    “admits as regular students only individuals having a certificate of graduation from a high school, or the recognized equivalent of such a certificate;” § 3304(f)(1)
    “is legally authorized within such State to provide a program of education beyond high school;” § 3304(f)(2)
    “provides an educational program for it which awards a bachelor’s or higher degree, or provides a program which is acceptable for full credit toward such a degree, or offers a program of training to prepare students for gainful employment in a recognized occupation; and” § 3304(f)(3)
    “is a public or other nonprofit institution.” § 3304(f)(4)