Sec. 6. Definitions
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In this Act: The term classroom-usable , with respect to useful Federal electronic equipment, means such equipment that does not require an upgrade of hardware or software in order to be used by an educational recipient without being first transferred under section 2(c) to a nonprofit refurbisher for such an upgrade. The term community based educational organization means a nonprofit entity that qualifies as a nonprofit educational institution or organization for purposes of section 501(c)(3) of the Internal Revenue Code of 1986 and— is engaged in collaborative projects, the primary focus of which is education, with schools, qualifying small towns, qualifying counties, or libraries; or provides use of computers and internet access to members of the community at no charge.
The term educational recipient means a school or a community-based educational organization. The term enterprise community has the meaning given that term in section 1391 of the Internal Revenue Code of 1986 ( 26 U.S.C. 1391 ). The term Federal agency means an Executive department or an Executive agency (as such terms are defined in chapter 1 of title 5, United States Code). The term nonprofit refurbisher means an organization that— is exempt from income taxes under section 501(c) of the Internal Revenue Code of 1986; and upgrades useful Federal electronic equipment that is not yet classroom-usable at no cost or low cost to the ultimate educational recipient.
The term school includes an early childhood education program (as that term is defined in section 103 of the Elementary and Secondary Education Act of 1965 ( 20 U.S.C. 7801 )), an elementary school, a secondary school, and a local educational agency (as those terms are defined in section 8101 of that Act). The term qualified opportunity zone has the meaning given that term under section 1400Z–1 of the Internal Revenue Code of 1986 ( 26 U.S.C. 1400Z–1 ). The term persistent poverty county means any county that has had 20 percent or more of its population living in poverty over the past 30 years, as measured by the last three completed decennial censuses, and the most recently available American Community Survey 5 year average.
The term qualifying county means a county where 20 percent or more of the residents earn less than the poverty threshold (as defined by the Bureau of the Census). The term qualifying small town means a political subdivision with a population of not more than 24,999 individuals where 20 percent or more of the residents earn less than the poverty threshold (as defined by the Bureau of the Census). The term useful Federal electronic equipment — means— computers and related peripheral tools (such as computer printers, modems, routers, and servers), including telecommunications and research equipment; fax machines; and any other electronic equipment determined by a Federal agency to be potentially useful to an educational recipient; and includes computer software if the transfer of a license is permitted.
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- 26 USC 1400Z–1
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