Current through Register Vol. 56, No. 24, December 18, 2024
Section 18:24-9.8 - Educational defined(a) The term educational, as used in N.J.S.A. 54:32B-9(b)(1), relates to: 1. The instruction or training of the individual for the purpose of improving or developing his capabilities; or2. The instruction of the public on subjects useful to the individual and beneficial to the community. An organization may be educational even though it advocates a particular position or viewpoint so long as it presents a sufficiently full and fair exposition of the pertinent facts as to permit an individual or the public to form an independent opinion or conclusion. An organization is not educational if its principal function is the mere presentation of unsupported opinion.(b) Examples of educational organizations include, but are not limited to: 1. An organization, such as a primary or secondary school, or college, or a professional or trade school, which has a regularly enrolled body of students in attendance at a place where the educational activities are regularly carried on;2. An organization which presents a course of instruction by means of correspondence or through the utilization of television or radio;3. Museums, zoos, planetariums, symphony orchestras, and other similar organizations; and4. An organization whose activities consist of developing in youth, ideals of honesty, loyalty, courage, reverence, or knowledge of the world in which we live. Organizations that meet these requirements include, but are not limited to: the Boy Scouts, Girl Scouts, and 4-H Clubs.N.J. Admin. Code § 18:24-9.8
Amended by 48 N.J.R. 824(a), effective 5/16/2016