Idaho Code § 72-1322B

Educational institution.
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"Educational institution" means:
(1) An institution of higher education which:
(a) Admits as regular students only individuals having a certificate of graduation from a high school, or the recognized equivalent of such a certificate; and
(b) Is authorized to provide a program of education beyond high school; and
(c) Provides an educational program for which it awards a bachelor's or higher degree, or provides a program which is acceptable for full credit toward such a degree, or a program of training to prepare students for gainful employment in a recognized occupation.
(2) A primary or secondary school which provides education from preschool and kindergarten through grade twelve (12).

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