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Rule Title: QUALIFIED EDUCATION PROVIDER
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Department: REVENUE
Chapter: TAX CREDITS
Subchapter: Education Donation Credits
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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42.4.802    QUALIFIED EDUCATION PROVIDER

(1) A "qualified education provider" has the meaning given in 15-30-3102, MCA, and pursuant to 15-30-3101, MCA, may not be:

(a) a church, school, academy, seminary, college, university, literary or scientific institution, or any other sectarian institution owned or controlled in whole or in part by any church, religious sect, or denomination; or

(b) an individual who is employed by a church, school, academy, seminary, college, university, literary or scientific institution, or any other sectarian institution owned or controlled in whole or in part by any church, religious sect, or denomination when providing those services.

(2) For the purposes of (1), "controlled in whole or in part by a church, religious sect, or denomination" includes accreditation by a faith-based organization.

History: 15-1-201, 15-30-3114, MCA; IMP, Montana Constitution, Art. V, Section 11, Montana Constitution, Art. X, Section 6, 15-30-3101, MCA; NEW, 2015 MAR p. 2331, Eff. 12/25/15.


 

 
MAR Notices Effective From Effective To History Notes
42-2-939 12/25/2015 Current History: 15-1-201, 15-30-3114, MCA; IMP, Montana Constitution, Art. V, Section 11, Montana Constitution, Art. X, Section 6, 15-30-3101, MCA; NEW, 2015 MAR p. 2331, Eff. 12/25/15.
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