http://chronicle.com/article/Reasonable-Ways-of/144701/?cid=at&utm_source=at&utm_medium=en
The IRS position:
http://chronicle.com/article/IRS-Says-Colleges-Must-Be/136523/
Text of regs here:
http://www.ofr.gov/OFRUpload/OFRData/2014-03082_PI.pdf
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