Nebraska Revised Statute 9-508
Chapter 9
9-508.
Qualifying nonprofit organization, defined.
Qualifying nonprofit organization shall mean any nonprofit organization holding a certificate of exemption under section 501 of the Internal Revenue Code or whose major activities, exclusive of conducting any lottery or raffle, are conducted for charitable and community betterment purposes. A qualifying nonprofit organization shall have its principal office located in this state and shall conduct a majority of its activities in Nebraska.
Source
- Laws 1986, LB 1027, § 166;
- Laws 1994, LB 694, § 108;
- Laws 1995, LB 574, § 11.