eligible educational institution

(5)The term “eligible educational institution” means an institution— (A)which is described in section 481 of the Higher Education Act of 1965 (20 U.S.C. 1088), as in effect on the date of the enactment of this paragraph, and (B)which is eligible to participate in a program under title IV of such Act. (f)Notwithstanding any other provision of this section, the Secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of this section and to prevent abuse of such purposes, including regulations under.

Source

26 USC § 529(e)(5)


Scoping language

For purposes of this section
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