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SECTION 4. INSTITUTIONS OF

Internal Revenue Bulletin 1998-5 · 2026-10-03 edition · updated 2026-10-04 · United States

HIGHER EDUCATION

.01 The standards contained in this revenue procedure apply to institutions of higher education. For purposes of this revenue procedure, the term “institution of higher education” includes any public or private nonprofit school, college, university, or affiliated organization described in § 509(a)(3) of the Code that meets the requirements set forth in Department of Education regulations at 34 C.F.R. § 600.4 (1997), as amended from time to time, and that is accredited or preaccredited by a nationally recognized accrediting agency as defined in the Department of Education regulations at 34 C.F.R. § 600.2 (1997).

.02 Services for other institutions may also be eligible for the Student FICA exception. Thus, for example, services performed by a student for a secondary school may be eligible for the Student FICA exception. Whether or not services for other institutions, such as secondary schools, qualify for the Student FICA exception is determined based on the facts and circumstances of each case.

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▸Contents — Internal Revenue Bulletin 1998-5
Internal Revenue Bulletin 1998-5

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