Nebraska Revised Statute 8-148.04
Community development investments; conditions.
(1) Any bank may make a community development investment or investments either directly or through purchasing an equity interest in or an evidence of indebtedness of an entity primarily engaged in making community development investments, if the following conditions are satisfied:
(a) An investment under this subsection does not expose the bank to unlimited liability; and
(b) The bank's aggregate investment under this subsection does not exceed fifteen percent of its capital and surplus. If the bank's investment in any one entity will exceed five percent of its capital and surplus, the prior written approval of the director must be obtained.
(2) Nothing in this section prevents a bank from charging off as a contribution an investment made pursuant to subsection (1) of this section.
(4) For purposes of this section, community development investments means investments of a predominantly civic, community, or public nature and not merely private and entrepreneurial.