27 CFR § 22.104 - Educational organizations, colleges of learning, and scientific universities.

---
identifier: "/us/cfr/t27/s22.104"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "27 CFR § 22.104 - Educational organizations, colleges of learning, and scientific universities."
title_number: 27
title_name: "Alcohol, Tobacco Products and Firearms"
section_number: "22.104"
section_name: "Educational organizations, colleges of learning, and scientific universities."
chapter_name: "ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY"
subchapter_number: "A"
subchapter_name: "ALCOHOL"
part_number: "22"
part_name: "DISTRIBUTION AND USE OF TAX-FREE ALCOHOL"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
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."
regulatory_source: "T.D. ATF-199, 50 FR 9183, Mar. 6, 1985, unless otherwise noted."
cfr_part: "22"
---


# 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 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).

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(d) *Uses.* Tax-free alcohol withdrawn by educational organizations, scientific universities, and colleges of learning shall be used only for scientific, medicinal, and mechanical purposes.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

(Sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended (26 U.S.C. 5214))