Publication 378 |
2000 Tax Year |
Nonprofit Educational Organization
A credit or refund may be allowed for the excise tax on fuel used
by a nonprofit educational organization.
The fuel must be purchased by the organization for its exclusive
use. A nonprofit educational organization is an organization exempt
from income tax under section 501(a) of the Internal Revenue Code that
meets both of the following tests.
- It has a regular faculty and curriculum.
- It has a regularly enrolled body of students who attend the
place where the instruction normally occurs.
A nonprofit educational organization also includes a school
operated by a church or other organization described in section
501(c)(3) of the Internal Revenue Code if the school meets the above
tests.
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