§ 44-42-3 - Definitions. - Rhode Island Statutes

SECTION 44-42-3

   § 44-42-3  Definitions. – Within the meaning of this chapter:

   (1) "Institution of higher education" means an educationalorganization which is described in 26 U.S.C. § 170(b) (1) (A) (ii) and isan institution of higher education (as defined in 26 U.S.C. § 3304(f)) inRhode Island and any organization described in 26 U.S.C. § 501(c) (3)which is organized and operated for the exclusive benefit of the institution;and

   (2) "Scientific research or education" means research oreducation in engineering or engineering technologies, the physical andbiological sciences, computer science and technologies, mathematics, andelectronic and automated medical and industrial equipment and instrumentoperations.