educational purposes

For purposes of subsection (c)(3) of this section and sections 170(c)(2), 2055(a)(2), and 2522(a)(2), the term “educational purposes” includes the providing of care of children away from their homes if—

Source

26 USC § 501(k)

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Scoping language

None identified, default scope is assumed to be the parent (part I) of this section.

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