Jim Maule (Villanova) offers a typically perceptive analysis of a tax issue faced by New Orleans college students forced by Hurricane Katrina to continue their studies at other schools:

[The New Orleans area] schools, for the semester, and perhaps for the entire academic year, do not have an operating campus. Those schools do not have a "place where its educational activities are regularly carried on" [within the meaning of Code § 117].  At least not for a while. Depending on how that phrase is interpreted in light of the current situation, the scholarship recipient may or may not be a candidate for a degree at an "educational organization which normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on."