Interoffice Memorandum: Guidance Regarding Eligibility for Exemption from the H-1B Cap Based on §103 of the American Competitiveness in the Twenty-First Century Act of 2000 (AC21) (Public Law 106-313), Revisions to Adjudicator's Field Manual (AFM) Chapter 31.3 (AFM Update AD06-27) [open pdf - 83KB]
"This memorandum provides field offices with guidance on determining eligibility for exemptions to the H-1B cap based on employment or an offer of employment at an institution of higher education, a related or affiliated nonprofit entity, a nonprofit research organization, or a governmental research organization as provided by section 103 of the American Competitiveness in the Twenty-First Century Act of 2000 (AC21), Pub. L. 106-313 (as codified in section 214(g)(5)(A) and (B) of the Immigration and Nationality Act (INA or Act)."
HQPRD 70/23.12 : AD06-27
U.S. Citizenship and Immigration Services: http://www.uscis.gov/