What is Section 170(b)(1)(A)(ii)?


Section 170(b)(1)(A)(ii) refers to educational organizations such as universities and primary schools which are excluded from private foundation status as per the IRC 509(a)(1). This consist of institutions like primary, preparatory, secondary or high schools and universities and colleges. Also, it includes state, federal and other public-supported schools which are clearly defined within this section.

However, it won't include organizations that are engaging in non educational and educational activities unless the latter are just incidental to the basic educational activities. A recognized university which sponsors concerts or operates a museum can be considered as an educational organization as per the definition of this section.

Following conditions need to be satisfied to term a section 170(b)(1)(A)(ii) as a school


  • Need to show formal instruction as the major function.
  • Maintain a regular curriculum and faculty.
  • Should have regularly enrolled body of students or pupils and they need to be in attendance at the place where the educational activity is going on or happening.