82.04.3651  <<  82.04.367 >>   82.04.368

ExemptionsNonprofit organizations that are guarantee agencies, issue debt, or provide guarantees for student loans.

This chapter does not apply to gross income received by nonprofit organizations exempt from federal income tax under section 501(c)(3) of the internal revenue code of 1954, as amended, that:
(1) Are guarantee agencies under the federal guaranteed student loan program or that issue debt to provide or acquire student loans; or
(2) Provide guarantees for student loans made through programs other than the federal guaranteed student loan program.
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