As used in sections 25-21,190 to 25-21,193, unless the context otherwise requires, not-for-profit organization shall mean any not-for-profit entity which is exempt from federal income taxation pursuant to section 501(a) of the Internal Revenue Code and listed as an exempt organization in section 501(c)(2), (3), (4), (5), (6), (7), (8), (11), or (19) of the Internal Revenue Code and which is engaged in one or more activities within this state in furtherance of a purpose for which it is organized.
§ 25-21,190.Not-for-profit organization, defined.
Article 21: Special Proceedings and Actions · Last amended 1995 · Last verified July 22, 2026
In one sentenceThis section defines "not-for-profit organization," for sections 25-21,190 through 25-21,193, as any entity exempt from federal income tax under specified categories of section 501 of the Internal Revenue Code that carries on activity in Nebraska in furtherance of its organizational purpose.
Full Text of § 25-21,190
Source
Laws 1987, LB 67, § 1; Laws 1988, LB 912, § 1; Laws 1995, LB 574, § 39.
Plain-English Summary
Section 25-21,190 supplies the definition the following sections on director and officer immunity depend on. As used in sections 25-21,190 through 25-21,193, a not-for-profit organization is any not-for-profit entity that is exempt from federal income taxation under section 501(a) of the Internal Revenue Code and listed as an exempt organization under one of several specific paragraphs of section 501(c) — (2), (3), (4), (5), (6), (7), (8), (11), or (19).
The definition adds a second requirement beyond tax status: the entity has to be engaged in one or more activities within Nebraska in furtherance of a purpose for which it was organized. An organization that holds federal tax-exempt status under one of the listed categories but conducts no activity in the state would not meet this definition, since both the tax-exemption element and the in-state-activity element have to be satisfied together.
Frequently Asked Questions
What tax status must an organization have to qualify as a "not-for-profit organization" under this section?
It must be exempt from federal income taxation under section 501(a) of the Internal Revenue Code and listed as an exempt organization under section 501(c)(2), (3), (4), (5), (6), (7), (8), (11), or (19).
Is federal tax-exempt status alone enough to satisfy this definition?
No. The organization also has to be engaged in one or more activities within Nebraska in furtherance of a purpose for which it is organized.
Which sections use this definition of "not-for-profit organization"?
Sections 25-21,190 through 25-21,193, including the director and officer immunity provisions that follow this section.
Does this definition cover every type of tax-exempt entity under section 501(c)?
No. It covers only entities listed under the specific paragraphs named in the section: 501(c)(2), (3), (4), (5), (6), (7), (8), (11), or (19).
Why does the definition require in-state activity in addition to tax-exempt status?
It ties the definition, and the immunity that depends on it, to organizations that are engaged in furthering their purpose within Nebraska, rather than to any tax-exempt entity regardless of where it operates.
Source & verification. Section text and the amendment-history citation are
reproduced verbatim from the Nebraska Legislature, Revisor of Statutes, enacted by the
Nebraska Legislature. Last verified July 22, 2026. ·
Official source
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