Other Educational Establishment
The term "other educational establishment" includes special schools for mentally or physically disabled or gifted children, regardless of any classification of such schools as elementary, secondary or higher. Factors relevant in determining whether post-secondary career programs are educational institutions include whether the school is licensed by a state agency responsible for the state's educational system or accredited by a nationally recognized accrediting organization for career schools. No distinction is drawn between public and private schools, or between those operated for profit and those that are not for profit.
Source: U.S. Department of Labor