(i)__The nonprofit agency is exempt from income taxation pursuant to Section 501(c)(3) of the Code and is licensed by the Department of Human Services as a nonprofit nursing home, nonprofit boarding home, nonprofit boarding care facility or nonprofit child care center pursuant to Title 22, chapter 1664;

(ii)__The nonprofit agency receives 75% or more of its gross operating revenue from grants or fee-for-service payments by government agencies and the aggregate amount of the fee-for-service payments from government agencies does not exceed 95% of the nonprofit agency's costs of providing goods or services to the individuals for whom the fee-for-service payments are made; or

(iii)__The nonprofit agency provides goods or services to individuals with mental retardation, to individuals who need mental health services or to the guardian of such an individual or members of such an individual's family in support of those goods or services or to individuals who are dependent, neglected or delinquent children, as long as the institution performs duties that would otherwise be the responsibility of government and the nonprofit agency is restricted in its ability to retain revenue over expenses or voluntary contributions by any one of the following statutes or regulations relating to conditions of participation for intermediate care facilities for the mentally retarded or by contractual limitations with any state agency:__the Social Security Act, Sections 1905(d) and 1915(c); 42 Code of Federal Regulations, 440.150 relating to intermediate care facilities services; or 42 Code of Federal Regulations, Part 483, Subchapter I.

For purposes of this division, "nonprofit agency" means an entity exempt from taxation under Section 501(c)(3) of the Code.