Sentences with phrase «qualifies as an educational institution»

«4 «Many seminaries,» he pointed out, «could scarcely qualify as educational institutions since they neither speak the language nor use the methods of modern education».

Steve Wills, manager of government relations and legal affairs for the Association of Universities and Colleges of Canada, says some question has arisen as to what fair dealing means in terms of what qualifies as an educational institution or what kind of organizations can engage in educational copying.

Not exact matches

Qualified Expenses: Tuition and fees required for enrollment or attendance at an eligible postsecondary educational institution, not including personal, living, or family expenses (such as room and board)

Also known as a qualified tuition plan, 529s are sponsored by states, state agencies and educational institutions.

Legally known as a «qualified tuition plan,» these college savings vehicles can be sponsored by states, state agencies or educational institutions.

Examples of organizations that qualify as recipients of contributions for the purpose of a tax deduction include non-profit educational institutions such as Harvard University, think tanks such as the Heritage Foundation and the Brookings Institution, hospitals such as St. Jude's, philanthropies such as the Gates Foundation, and arts organizations such as Lincoln Center.

529 plans, legally known as «qualified tuition plans,» are sponsored by states, state agencies, or educational institutions and are authorized by Section 529 of the Internal Revenue Code.

Someone other than you, your spouse, or your dependent (such as a relative or former spouse) may make a payment directly to an eligible educational institution to pay for an eligible student's qualified education expenses.

They can help to pay for qualified education expenses such as tuition, fees and books, as well as certain room and board costs at eligible educational institutions.

Contributions to a Coverdell Account are not deductible, but amounts deposited in the account grow tax - free until distributed, and there is no tax on distributions if they are for enrollment or attendance at an eligible educational institution or qualified education expenses, such as tuition and fees, required books, supplies and equipment and qualified expenses for room and board.

For a loan to fall with this section, (1) it must have been made under a government or nonprofit student loan program, or (2) it must be a qualified educational loan under section 221 (d)(1) of the Internal Revenue Code, for attending an eligible education institution as defined in section 221 (d)(2) of the Internal Revenue Code, and incurred for costs of attendance as defined in section 472 of the Higher Education Act.

Debtor does not believe that her loan meets the definitional requirements for exemption because she does not believe the loan was made for «qualified higher education expenses», that CTI was an «eligible educational institution,» and does not believe that she was an «eligible student» as those terms are defined by 26 USC 221 (d) which is referred in § 523 (a)(8)(B) for the discharge of «qualified educational loans.

So as an example, if you attended a qualified educational institution but were not at least half - time it appears an argument could be made to discharge room and board expenses.

2) Qualified higher education expenses The term «qualified higher education expenses» means the cost of attendance (as defined in section 472 of the Higher Education Act of 1965, 20 U.S.C. 1087ll, as in effect on the day before the date of the enactment of the Taxpayer Relief Act of 1997) at an eligible educational institution, reduced by the Qualified higher education expenses The term «qualified higher education expenses» means the cost of attendance (as defined in section 472 of the Higher Education Act of 1965, 20 U.S.C. 1087ll, as in effect on the day before the date of the enactment of the Taxpayer Relief Act of 1997) at an eligible educational institution, reduced by the qualified higher education expenses» means the cost of attendance (as defined in section 472 of the Higher Education Act of 1965, 20 U.S.C. 1087ll, as in effect on the day before the date of the enactment of the Taxpayer Relief Act of 1997) at an eligible educational institution, reduced by the sum of --

To qualify, you or your spouse or common - law partner must be enrolled or committed to enrol as a full - time student in a qualifying education program of at least three months» duration at a designated educational institution.

Room and board expenses are qualified expenses, as long as they don't exceed the amount determined by the eligible educational institution for a student enrolled at least half time.

Qualified education expenses include tuition and fees required for enrollment or attendance at an eligible postsecondary educational institution, but not including personal, living, or family expenses, such as room and board.

Money from a scholarship or grant is generally not taxable income as long as you are a candidate for a degree at a qualified educational institution AND the amounts you receive are used for tuition, fees, or other qualified educational expenses (books, supplies, equipment, and other required course materials).

A qualifying institution means a not - for - profit library, archive or museum or an educational institution as defined in Section 2 of the Copyright Act.

While many learn their skill in a local vocational training institution, or a community college, there also are completely free training and vocational rehab programs to be considered, such as through the Job Corps, ROP and other Department of Labor funded programs for the unemployed, low income and financially needy people, high school graduates who qualify for educational grants from the government under the Workforce Investment Act.