Rhode Island § 44-42-3 § 44-42-3. Definitions.

Rhode Island Statutes

§ 44-42-3 — § 44-42-3. Definitions.

Rhode Island·Title 44 Taxation·Ch. 44-42 Education Assistance and Development Tax Credit

§ 44-42-3. Definitions.
Within the meaning of this chapter:
(1) "Institution of higher educationâ€� means an educational organization which is described
            in 26 U.S.C. § 170(b)(1)(A)(ii) and is an institution of higher education (as defined in 26 U.S.C. § 3304(f)) in Rhode Island and any organization described in 26 U.S.C. § 501(c)(3) which is organized and operated for the exclusive benefit of the institution; and
         
(2) "Scientific research or educationâ€� means research or education in engineering or engineering
            technologies, the physical and biological sciences, computer science and technologies,
            ma

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§ 44-42-3. Definitions.

Within the meaning of this chapter:

(1) "Institution of higher educationâ€� means an educational organization which is described in 26 U.S.C. § 170(b)(1)(A)(ii) and is an institution of higher education (as defined in 26 U.S.C. § 3304(f)) in Rhode Island and any organization described in 26 U.S.C. § 501(c)(3) which is organized and operated for the exclusive benefit of the institution; and

(2) "Scientific research or educationâ€� means research or education in engineering or engineering technologies, the physical and biological sciences, computer science and technologies, mathematics, and electronic and automated medical and industrial equipment and instrument operations.

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