Nebraska § 77-3147 - Eligible charitable organization; certification; contents; approval.

§ 77-3147. Eligible charitable organization; certification; contents; approval.

(1) An organization seeking to become an eligible charitable organization shall provide the department with a written certification that it meets all criteria to be considered an eligible charitable organization. The certification must be signed by an officer of the organization under penalty of perjury. The certification shall include the following:

(a) Verification of the organization's status under section 501(c)(3) of the Internal Revenue Code of 1986, as amended;

(b) A statement that the organization does not receive more than seventy-five percent of its total annual revenue from federal, state, or local governmental grants or sources, either directly or as a contractor;

(c) A statement that the organization maintains its physical office, clinic, or maternity home in the State of Nebraska; and

(d) A statement that the organization does not provide, pay for, provide coverage of, refer for, recommend, or promote abortions and does not financially support any entity that provides, pays for, provides coverage of, refers for, recommends, or promotes abortions, including nonsurgical abortions.

(2) The department shall review each written certification and determine whether the organization meets all of the criteria to be considered an eligible charitable organization and shall notify the organization of its determination. Any organization whose certification is approved under this section shall be considered an eligible charitable organization.

(3) An organization shall notify the department within sixty days of any changes that may affect its status as an eligible charitable organization.

(4) The department may periodically request recertification from an organization that was previously approved as an eligible charitable organization under this section.

(5) The department shall compile and make available to the public a list of eligible charitable organizations that have been approved under this section.