Illinois Compiled Statutes (Tax)
35 ILCS 105/2c
Sec. 2c
Sec. 2c. For purposes of this Act, a corporation, limited liability company, society, association, foundation or institution organized and operated exclusively for educational purposes shall include: all tax-supported public schools; private schools which offer systematic instruction in useful branches of learning by methods common to public schools and which compare favorably in their scope and intensity with the course of study presented in tax-supported schools; licensed day care centers as defined in Section 2.09 of the Child Care Act of 1969 which are operated by a not for profit corporation, society, association, foundation, institution or organization; vocational or technical schools or institutes organized and operated exclusively to provide a course of study of not less than 6 weeks duration and designed to prepare individuals to follow a trade or to pursue a manual, technical, mechanical, industrial, business or commercial occupation. However, a corporation, limited liability company, society, association, foundation or institution organized and operated for the purpose of offering professional, trade or business seminars of short duration, self-improvement or personality development courses, courses which are avocational or recreational in nature, courses pursued entirely by open circuit television or radio, correspondence courses, or courses which do not provide specialized training within a specific vocational or technical field shall not be considered to be organized and operated exclusively for educational purposes. (Source: P.A. 88-480.)
Source: view the official text
Nearby sections (25 sections)
- 25/40 · Submission of tax credit certificate to Department of Revenue
- 25/45 · Noncompliance with Act
- 25/50 · Rules
- 25/90 · (Amendatory provisions; text omitted)
- 25/999 · Effective date
- 105/1 · This Act shall be known and may be cited as the "Use Tax Act"
- 105/1.05 · Legislative intent; leases
- 105/1a · A person who is engaged in the business of leasing or renting…
- 105/2 · Definitions
- 105/2a · "Pollution control facilities" means any system, method,…
- 105/2a-1 · "Low sulfur dioxide emission coal fueled devices" means any…
- 105/2b · Sec. 2b
- 105/2c · Sec. 2c
- 105/2d · Marketplace facilitators and marketplace sellers
- 105/3 · Tax imposed
- 105/3-5 · Exemptions
- 105/3-5.1 · Biodiesel, renewable diesel, and biodiesel blends
- 105/3-5.5 · Food and drugs sold by not-for-profit organizations;…
- 105/3-6 · Sales tax holiday items
- 105/3-7 · Aggregate manufacturing exemption
- 105/3-8 · Sec. 3-8
- 105/3-10 · Sec. 3-10
- 105/3-10.5 · Direct payment of retailers' occupation tax and applicable…
- 105/3-15 · Photoprocessing
- 105/3-20 · Bullion