What kinds of employment qualify?
Qualifying employment is any employment with: a federal, state, or local government agency, entity, or organization (including entities such as a public transportation, public water
, or public bridge district, or a public housing authority) or a non-profit
organization that has been designated as tax-exempt by the Internal Revenue Service (IRS) under § 501(c)(3) of the Internal Revenue Code (IRC). The type of services that these public service organizations provide does not matter for PSLF purposes.
A private non-profit employer that is not a tax-exempt organization under Section 501(c)(3) of the IRC may be a qualifying public service organization if it provides certain specified public services. These services include: emergency management, military service, public safety, law enforcement services; public health services; public education, public library services; school library and other school-based services; public interest law services, early childhood education; public service for individuals with
disabilities and the elderly. The organization must not be a labor union or a partisan political organization.
Generally, the type or nature of employment with the organization does not matter for PSLF purposes. However, when
determining full-time public service employment at a not-for-profit organization you may not include time spent
participating in religious instruction, worship services, or any form of proselytizing.