[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR22.104]

[Page 534-535]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 22_DISTRIBUTION AND USE OF TAX-FREE ALCOHOL--Table of Contents
 
                    Subpart G_Use of Tax-Free Alcohol
 
Sec. 22.104  Educational organizations, colleges of learning, and 
scientific universities.

    (a) Educational organizations. Educational organizations authorized 
to withdraw and use tax-free alcohol under Sec. 22.101 are those 
organizations which normally maintain a regular faculty and curriculum 
and which normally have a regularly enrolled body of students in 
attendance at the place where their educational activities are regularly 
carried on and which are exempt from Federal income tax under 26 U.S.C. 
501(a).
    (b) Colleges of learning. Colleges of learning, for the purposes of 
this subpart, have a recognized curriculum and confer degrees after 
specified periods of attendance at classes or research work.
    (c) Scientific universities. Scientific universities include any 
university incorporated or organized under any Federal or State law 
which provides training in the sciences.
    (d) Uses. Tax-free alcohol withdrawn by educational organizations, 
scientific

[[Page 535]]

universities, and colleges of learning shall be used only for 
scientific, medicinal, and mechanical purposes. Use of tax-free alcohol 
and resulting products are limited by the provisions of Sec. 22.102.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended (26 U.S.C. 5214))