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Illinois Compiled Statutes - Full Text
Illinois Compiled Statutes (ILCS)
Updating the database of the Illinois Compiled Statutes (ILCS) is an ongoing process. Recent laws may not yet be included in the ILCS database, but they are found on this site as Public Acts soon after they become law. For information concerning the relationship between statutes and Public Acts, refer to the Guide.
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(35 ILCS 110/3c) (from Ch. 120, par. 439.33c)
Sec. 3c.
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; 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
with 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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