R.I. Gen. Laws § 44-42-3: Definitions.

Within the meaning of this chapter:

(1) “Institution of higher education” means an educational organization which is described in 26 U.S.C. § 170(b)(1)(A)(ii) and is an institution of higher education (as defined in 26 U.S.C. § 3304(f)) in Rhode Island and any organization described in 26 U.S.C. § 501(c)(3) which is organized and operated for the exclusive benefit of the institution; and

(2) “Scientific research or education” means research or education in engineering or engineering technologies, the physical and biological sciences, computer science and technologies, mathematics, and electronic and automated medical and industrial equipment and instrument operations.