---
kind: "section"
citation: "27 C.F.R. § 22.104"
title: "27"
number: "22.104"
heading: "Educational organizations, colleges of learning, and scientific universities."
url: "https://uscodex.org/cfr/27/22.104"
---

# §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- (d) **Uses.** Tax-free alcohol withdrawn by educational organizations, scientific universities, and colleges of learning shall be used only for scientific, medicinal, and mechanical purposes.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).

## Notes

### Authority

Authority: 26 U.S.C. 5001, 5121, 5123, 5206, 5214, 5271-5275, 5311, 5552, 5555, 6056, 6061, 6065, 6109, 6151, 6806, 7805; 31 U.S.C. 9304, 9306.

### Source

Source: T.D. ATF-199, 50 FR 9183, Mar. 6, 1985, unless otherwise noted.