(35 ILCS 115/2c) (from Ch. 120, par. 439.102c)
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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