Nebraska Code § 38-3106

Institution of higher education, defined.
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Institution of higher education means a university, professional school, or other institution of higher learning that:
(1) In the United States, is accredited by an accrediting organization recognized by the United States Department of Education;
(2) In Canada, holds a membership in the Association of Universities and Colleges of Canada; or
(3) In other countries, is accredited by the respective official organization having such authority.

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