---
kind: "range"
citation: "27 C.F.R. §§ 22.104–22.108"
title: "27"
from: "22.104"
to: "22.108"
count: 5
url: "https://uscodex.org/cfr/27/22.104..22.108"
---

# §22.104. Educational organizations, colleges of learning, and scientific universities.

- (a) **Educational organizations.** Educational organizations authorized to withdraw and use tax-free alcohol under [§ 22.101](/cfr/27/22.101.md) 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)](/usc/26/501.md?p=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- (d) **Uses.** Tax-free alcohol withdrawn by educational organizations, scientific universities, and colleges of learning shall be used only for scientific, medicinal, and mechanical purposes.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 [§ 22.102](/cfr/27/22.102.md).

# §22.105. Hospitals, blood banks, and sanitariums.

- (a) Tax-free alcohol withdrawn for use by hospitals, blood banks, and sanitariums shall be used exclusively for medicinal, mechanical (analysis or test) and scientific purposes and in the treatment of patients. The use of tax-free alcohol and of products resulting from the use of tax-free alcohol shall be confined to the permit premises, except as provided in this section and [§ 22.102](/cfr/27/22.102.md). Medicines compounded with tax-free alcohol on the premises of a hospital or sanitarium, for use of patients on the premises, may not be sold, but a separate charge may be made for the medicine.
- (b) A hospital, operating a clinic on premises, may withdraw tax-free alcohol for use in the clinic, if the clinic is operated for charity and not for profit. Medicines compounded with tax-free alcohol may be dispensed to patients at a clinic for use outside of the clinic, if the furnishing of the medicine is not conditioned upon payment.
- (c) A hospital or sanitarium, operating a pathological or other laboratory on premises, may withdraw tax-free alcohol for authorized use in the laboratory.

# §22.106. Clinics.


Tax-free alcohol withdrawn by clinics operated for charity and not for profit shall be used only for medicinal, scientific, and mechanical purposes and in the treatment of patients. Medicine compounded with tax-free alcohol may be dispensed to patients for use off the premises, if the furnishing of the medicine is not conditioned upon payment. A separate charge may be made for medicine compounded on the clinic premises with tax-free alcohol for use of patients on the premises. Except as provided in this section and in [§ 22.102](/cfr/27/22.102.md), the use of tax-free alcohol shall be confined strictly to the premises of the clinic.


# §22.107. Pathological laboratories.

- (a) Pathological laboratories, not operated by a hospital or sanitarium, may withdraw and use tax-free alcohol if exclusively engaged in making analyses or tests for hospitals or sanitariums. If a pathological laboratory does not exclusively conduct analyses or tests for hospitals or sanitariums, it does not qualify for the permit issued under this part.
- (b) A pathological laboratory which uses tax-free alcohol for any other purpose, except as provided in this section, shall become liable for the tax on the alcohol.
- (c) Except as provided in [§ 22.102](/cfr/27/22.102.md), the use of tax-free alcohol and of products resulting from the use of tax-free alcohol shall be confined strictly to the permit premises.

# §22.108. Other laboratories.


Laboratories, other than pathological laboratories specified in [§ 22.107](/cfr/27/22.107.md), may withdraw and use tax-free alcohol exclusively in scientific research. The use of tax-free alcohol or of products resulting from the use of tax-free alcohol shall be confined strictly to the laboratory premises, except as provided in [§ 22.102](/cfr/27/22.102.md).