Illinois Compiled Statutes (Tax)
35 ILCS 120/2h
Sec. 2h
Sec. 2h. 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.)
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Nearby sections (25 sections)
- 120/2-54 · Building materials exemption; River Edge Redevelopment Zones
- 120/2-55 · Serviceman transfer
- 120/2-60 · Interstate commerce exemption
- 120/2-65 · Liability because of amendatory Act
- 120/2-70 · Sunset of exemptions, credits, and deductions
- 120/2a · Registration of retailers
- 120/2b · The Department may, after notice and a hearing as provided…
- 120/2c · Resales of tangible personal property
- 120/2d · Tax prepayment by motor fuel retailer
- 120/2e · Every such distributor or supplier shall deliver a statement…
- 120/2f · Resellers of motor fuel shall file a return by the 20th of the…
- 120/2g · Sec. 2g
- 120/2h · Sec. 2h
- 120/2i · Notwithstanding any other provision to the contrary, any…
- 120/2j · Sorbent purchasing reports
- 120/3 · Sec. 3
- 120/4 · As soon as practicable after any return is filed, the…
- 120/5 · In case any person engaged in the business of selling tangible…
- 120/5a · The Department shall have a lien for the tax herein imposed or…
- 120/5b · State Tax Lien Index
- 120/5c · Upon payment by the taxpayer to the Department in cash or by…
- 120/5d · The Department is not required to furnish any bond nor to make…
- 120/5e · In addition to any other remedy provided for by the laws of…
- 120/5f · In addition to any other remedy provided for by the laws of…
- 120/5g · Except as to any sale had by virtue of a judgment of…