Page:United States Statutes at Large Volume 92 Part 3.djvu/608

 92 STAT. 3240

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26 USC 501.

PUBLIC LAW 95-619—NOV. 9, 1978 " (K) cogeneration systems which produce steam or forms of energy such as heat, as well as electricity for use primarily within a building or a complex of buildings owned by a school or hospital and which meet such fuel efficiency requirements as the Secretary may by rule prescribe; "(L) such other measures as the Secretary identifies by rule for purposes of this part; and "(M) such other measures as a grant applicant shows will save a substantial amount of energy and as are identified in an energy audit prescribed pursuant to section 365(e)(2). "(3) The term 'hospital' means a public or nonprofit institution which is— " (A) a general hospital, tuberculosis hospital, or any other type of hospital, other than a hospital furnishing primarily domiciliary care; and "(I^) duly authorized to provide hospital services under the laws of the State in which it is situated. "(4) The term 'hospital facilities' means buildings housing a hospital and related facilities, including laboratories, outpatient departments, nurses' home and training facilities and central service facilities operated in connection with a hospital, and also includes buildings housing education or training facilities for health professions personnel operated as an integral part of a hospital. "(5) The term 'public or nonprofit institution' means an institution owned and operated by— "(A) a State, a political subdivision of a State or an agency or instrumentality of either, or "(B) an organization exempt from income tax under section 501 (c)(3) of the Internal Revenue Code of 1954. "(6) The term 'school' means a public or nonprofit institution which— "(A) provides, and is legally authorized to provide, elementary education or secondary education, or both, on a day or residential basis; "(B)(i) provides, and is legally authorized to provide a program of education beyond secondary education, on a day or residential basis; "(ii) admits as students only persons having a certificate of graduation from a school providing secondary education, or the recognized equivalent of such certificate; "(iii) is accredited by a nationally recognized accrediting agency or association; and "(iv) provides an educational program for which it awards a bachelor's degree or higher degree or provides not less than a two-year program which is acceptable for full credit toward such a degree at any institution which meets the requirements of clauses (i), (ii), and (iii) and which provides such a program; "(C) provides not less than a one-year program of training to prepare students for gainful employment in a recognized occupation and which meets the provisions of clauses (i), (ii), and (iii) of subparagraph (B); or "(D) is a local educational agency. "(7) The term 'local education agency' means a public board of education or other public authority or a nonprofit institution legally constituted within, or otherwise recognized by, a State for either administrative control or direction of, or to perform administrative services for, a group of schools within a State.

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