ILCS » Chapter 35 · Act 105
Illinois Compiled Statutes

35 ILCS 105/2c (2026)

For purposes of this Act, a corporation, limited liability company, society, association, foundation or institution organized and operated exclusively for educational purposes shall include: all tax-supported public schools; private schools which offer systematic instruction in useful branches of learning by methods common to public schools and which compare favorably in their scope and intensity with the course of study presented in tax-supported schools; licensed day care centers as defined in Section 2

✓ current as of May 2026
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(35 ILCS 105/2c) (from Ch. 120, par. 439.2c)
    Sec. 2c. For purposes of this Act, a corporation, limited liability company, society, association, foundation or institution organized and operated exclusively for educational purposes shall include: all tax-supported public schools; private schools which offer systematic instruction in useful branches of learning by methods common to public schools and which compare favorably in their scope and intensity with the course of study presented in tax-supported schools; licensed day care centers as defined in Section 2.09 of the Child Care Act of 1969 which are operated by a not for profit corporation, society, association, foundation, institution or organization; vocational or technical schools or institutes organized and operated exclusively to provide a course of study of not less than 6 weeks duration and designed to prepare individuals to follow a trade or to pursue a manual, technical, mechanical, industrial, business or commercial occupation.
    However, a corporation, limited liability company, society, association, foundation or institution organized and operated for the purpose of offering professional, trade or business seminars of short duration, self-improvement or personality development courses, courses which are avocational or recreational in nature, courses pursued entirely by open circuit television or radio, correspondence courses, or courses which do not provide specialized training within a specific vocational or technical field shall not be considered to be organized and operated exclusively for educational purposes.
(Source: P.A. 88-480.)

    
Notes of Decisions
Cited in 3 cases, 2000–2009 · leading case: Rogy's New Generation, Inc. v. Dep't of Revenue, 742 N.E.2d 443 (Ill. App. Ct. 2000).
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Rogy's New Generation, Inc. v. Dep't of Revenue, 742 N.E.2d 443 (Ill. App. Ct. 2000). · cites it 2× “35 ILCS 105/2c (West 1998); 35 ILCS 120/2h (West 1998).”
JB4 Air, LLC. v. Dep't of Revenue, 905 N.E.2d 310 (Ill. App. Ct. 2009). “See 35 ILCS 105/2 (West 2006) (defining “person” to include both “natural individuals” and “limited liability companies”); 35 ILCS 105/2c (West 2006) (in section entitled “Entities organized for educational purposes,” limited liability companies are listed separately from other…”
Rogy's New Generation, Inc v. Dep't of Revenue (Ill. App. Ct. 2000). · cites it 2× “35 ILCS 105/2c (West 1998); 35 ILCS 120/2h (West 1998).”
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