A credit or refund may be allowed for the excise tax on fuel used by a nonprofit educational organization.

The fuel must be purchased by the organization for its exclusive use. A nonprofit educational organization is an organization exempt from income tax under section 501(a) of the Internal Revenue Code that meets both of the following tests.

• It has a regular faculty and curriculum.
• It has a regularly enrolled body of students who attend the place where the instruction normally occurs.

A nonprofit educational organization also includes a school operated by a church or other organization described in section 501(c)(3) of the Internal Revenue Code if the school meets the above tests.

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