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Title 48

Displaying title 48, up to date as of 9/03/2026. Title 48 was last amended 9/01/2026.
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219.270-1 Definition.

As used in this section—

Nonprofit organization means any organization that is—

(1) Described in section 501(c) of the Internal Revenue Code of 1986; and

(2) Exempt from tax under section 501(a) of that Code.