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<ref name="IRC" >[https://www.law.cornell.edu/uscode/text/26/501] '26 U.S. Code 501 - Exemption from tax on corporations, certain trusts, etc.', ''U.S. Code'', Cornell University Law School. </ref>
<ref name="20USC">[https://www.law.cornell.edu/uscode/text/20/1001] '20 U.S. Code 1001 - General definition of institution of higher education', ''U.S. Code'', Cornell University Law School. </ref>
<ref nmae="USC35">[http://www.uspto.gov/web/offices/pac/mpep/consolidated_laws.pdf] 'Appendix L: Patent Laws', ''Manual of Patent Examining Procedure'', uspto.gov. </ref>

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