SECTION 5. SAFE HARBOR APPLIES

TO CERTAIN INSTITUTIONS OF HIGHER EDUCATION

.01 The standards contained in this revenue procedure apply to an “institution of higher education” meeting the requirements of § 31.3121(b)(10)–2(c) of the final regulations. For purposes of this revenue procedure, the term “institution of higher education” means any public or private nonprofit SCU within the meaning of § 31.3121(b)(10)–2(c), or affiliated § 509(a)(3) organization with respect to the SCU, that meets the requirements set forth in Department of Education regulations at 34 C.F.R. § 600.4, 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.

.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.