43-1215. Organizations not subject to the
denial of tax exempt status under this article
This article shall apply to any organization described in section 43-1201, paragraph
4 except:
1. A religious organization, other than a trust.
2. An educational organization which normally maintains a regular faculty and
curriculum and normally has a regularly enrolled body of pupils or students in attendance
at the place where its educational activities are regularly carried on.
3. An organization which normally receives a substantial part of its support,
exclusive of income received in the exercise or performance by such organization of its
charitable, educational or other purpose or function constituting the basis for its
exemption under section 43-1201, paragraph 4, from the United States or any state or
political subdivision thereof or from direct or indirect contributions from the general
public.
4. An organization which is operated, supervised, controlled or principally
supported by a religious organization, other than a trust, which is itself not subject to
the provisions of this section.
5. An organization the principal purposes or function of which are the providing of
medical or hospital care or medical education or medical research.
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