Write the next sentence in this paragraph:

How to calculate taxes on scholarships and grants
Check if you attend an eligible institution.
Your scholarships and grants may be tax free if you attend an eligible educational institution. The irs defines an eligible institution as one whose primary function is to present formal instruction.

OPT: (I) However, such schools are much larger than universities. Be sure to check whether you attend an eligible institution by entering your zip code.. (II) While scholarships and grants do not have to extend by much to meet certain educational requirements, they do not need to be well funded if you attend an eligible institution. For federal funding, a higher than average academic school may result in a student getting a college scholarship.. (III) It must have a regular curriculum and faculty along with a regular student body enrolled in the school. The school can be a primary or secondary school, or a college or university.. (IV) You can find this information on your child welfare application or through referrals from your parents and counselors. Often, a qualifying institution will also be listed on your child welfare applications..
(III)