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(A) the United States, or an
instrumentality or agency thereof,
(B) a State, territory, or possession of
the United States, or the District of Columbia, or
any political subdivision thereof,
(C) a public benefit corporation–-
(i) which is exempt from taxation under
section 501(c)(3),
(ii) which has assumed control over a
State, county, or municipal hospital, and
(iii) whose employees have been deemed
to be public employees under State law, or
(D) any educational organization described
in section 170(b)(1)(A)(ii) if such loan is made–-
(i) pursuant to an agreement with any
entity described in subparagraph (A), (B),
or (C) under which the funds from which the
loan was made were provided to such
educational organization, or
(ii) pursuant to a program of such
educational organization which is designed
to encourage its students to serve in
occupations with unmet needs or in areas
with unmet needs and under which services
provided by the students (or former
students) are for or under the direction of
a governmental unit or an organization
described in section 501(c)(3) and exempt
from tax under section 501(a).
The term “student loan” includes any loan made by an
educational organization described in section
170(b)(1)(A)(ii) or by an organization exempt from tax
under section 501(a) to refinance a loan to an
individual to assist the individual in attending any
such educational organization but only if the
refinancing loan is pursuant to a program of the refi-
nancing organization which is designed as described in
subparagraph (D)(ii).
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Last modified: May 25, 2011