What qualifies as an Institution of Education?

Under Section 170 of the Kentucky Constitution:  “…institutions of education not used or employed for gain by any person or corporation and the income of which is devoted solely to the cause of education…”


An “institution of education” has been defined by the Court of Appeals as:  “…a place where systematic instruction in any and all useful branches of learning is given by methods common in schools and institutions of learning.”


Schools designed to teach driving, riding or other special accomplishments are not schools, or institutions of education as used the ordinary sense of the word, and are, therefore, not exempt.