2000 Tax Help Archives  

Publication 378 2000 Tax Year

Nonprofit Educational Organization

This is archived information that pertains only to the 2000 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

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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