Section 1101. Nonprofit Organization Defined.--A nonprofit organization is a religious, charitable, educational or other organization or group of such organizations described in section 501 (c) (3) of the Federal Internal Revenue Code of 1954, as amended, which is exempt from income tax under section 501 (a) of said code.
(1101 added Sept. 27, 1971, P.L.460, No.108)