Substantial Government financing threshold clarified for educational and medical institutions under the receipts-based grant test. For purposes of Schedule VII [Table: Sl. Nos. 17 and 18] to the Act, a university, educational institution, hospital, or other institution is treated as substantially financed by the Government for a tax year only if the Government grant received during that year exceeds 50% of its total receipts, including donations. The rule applies a receipts-based threshold by comparing the grant with the institution's aggregate receipts for the relevant tax year.