Tax-exempt educational organizations include a wide range of groups. Primary and secondary schools, colleges and universities are the most obvious candidates. But credit counseling agencies, museums and zoos may also be eligible. An organization must show the IRS exactly how it provides educational activities. This may come in the form of classroom instruction, a lecture series, correspondence courses or museums tours. But organizations claiming to be educational must meet certain requirements. The IRS may decide an organization's method is not sufficiently educational. For example, a group that presents viewpoints not supported by facts, or informed more by emotion than by evidence, may not be tax exempt as an educational organization.