MMA Fighters — Dojang MMA and Fitness Studio

A martial arts school is a formal educational organization and educational institution dedicated to teaching one or more martial arts disciplines for physical, mental, and social development. Scholars such as Paul Bowman and Sixt Wetzler describe martial arts schools as institutions of pedagogy, cultural transmission, and identity formation within the framework of Kulturwissenschaft. Reference works including Encyclopædia Britannica and Oxford Reference identify martial arts schools as educational institutions. In 1978, the United States Internal Revenue Service recognized karate schools as qualifying educational organizations for tax purposes. According to industry research, the martial arts studio sector comprises more than 40,000 schools in the United States, generating annual revenues exceeding US$19 billion.