(35 ILCS 105/2c) (from Ch. 120, par. 439.2c)
Sec. 2c.
For purposes of this Act, a corporation, limited liability
company, society, association,
foundation or institution organized and operated exclusively for educational
purposes shall include: all tax-supported public schools; private schools
which offer systematic instruction in useful branches of learning by methods
common to public schools and which compare favorably in their scope and
intensity
with the course of study presented in tax-supported schools; licensed day
care centers as defined in Section 2.09 of the Child Care Act of 1969 which
are operated by a not for profit corporation, society, association,
foundation, institution or organization; vocational
or technical schools or institutes organized and operated exclusively to
provide a course of study of not less than 6 weeks duration and designed
to prepare individuals to follow a trade or to pursue a manual, technical,
mechanical, industrial, business or commercial occupation.
However, a corporation, limited liability company, society, association,
foundation or institution
organized and operated for the purpose of offering professional, trade or
business seminars of short duration, self-improvement or personality
development
courses, courses which are avocational or recreational in nature, courses
pursued entirely by open circuit television or radio, correspondence courses,
or courses which do not provide specialized training within a specific
vocational
or technical
field shall not be considered to be organized and operated exclusively for
educational purposes.
(Source: P.A. 88-480.)
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