Neb. Rev. Stat. § 38-3106: Neb. Rev. Stat. § 38-3106

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.