For purposes of the exemption authorized by Article X, Section 6 (a)(4) of the Constitution of Virginia: “Educational purposes” shall include any special education and related services as those terms are defined in the IDEA. “Institutions of learning” shall include any institutions licensed by the Department of Education that provide services pursuant to the federal Individuals with Disabilities Act (IDEA), 20 U.S.C. § 1400 et seq., or any school for students with disabilities in the Commonwealth that is licensed by the Board of Education pursuant to § 22.1-323.