Illinois Compiled Statutes (Tax)
35 ILCS 110/3c
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; 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
Sec. 3c. 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; 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 with 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)
- 110/3-35 · Production agriculture
- 110/3-40 · Collection
- 110/3-45 · Multistate exemption
- 110/3-50 · Rolling stock exemption
- 110/3-51 · Motor vehicles; trailers; use as rolling stock definition
- 110/3-55 · S
- 110/3-60 · Property acquired by nonresident
- 110/3-65 · Liability because of amendatory Act
- 110/3-70 · Manufacturer's Purchase Credit
- 110/3-72 · Sustainable Aviation Fuel Purchase Credit
- 110/3-75 · Sunset of exemptions, credits, and deductions
- 110/3a · The tax imposed by this Act may be stated as a distinct item…
- 110/3c · For purposes of this Act, a corporation, limited liability…
- 110/3d · (1) Except as provided in paragraph (2) of this Section, the…
- 110/4 · Evidence that property was sold by any person for delivery to a…
- 110/5 · Every serviceman maintaining a place of business in this State…
- 110/6 · A serviceman maintaining a place of business in this State, if…
- 110/7 · The Department may, in its discretion, upon application,…
- 110/7a · It is unlawful for any serviceman to advertise or hold out or…
- 110/8 · Any serviceman required to collect the tax imposed by this Act…
- 110/9 · Sec. 9
- 110/10 · Where property is acquired as an incident to the purchase of a…
- 110/10a · Notwithstanding any other provision to the contrary, any…
- 110/11 · Every serviceman required or authorized to collect taxes…
- 110/12 · Applicability of Retailers' Occupation Tax Act and Uniform…