5. Area agencies on aging. Sales of meals sold by hospitals, schools, long-term care facilities, food contractors and restaurants to incorporated nonprofit area agencies on aging for the purpose of providing meals to the elderly;

6. Congregate housing facilities. Sales of meals sold to residents of incorporated nonprofit church-affiliated congregate housing facilities for the elderly in which at least 75% of the units are available for leasing to eligible low-income residents;

7. Colleges. Sales of meals served by a college to employees of the college when the meals are purchased with debit cards issued by the college;

8. Camps. Rental charged for living or sleeping quarters or housekeeping accommodations at camps that are entitled to exemption from property tax under section 652, subsection 1;

9. Hospitals and nursing facilities. Rental charged for living or sleeping quarters in an institution licensed by the State for the hospitalization or nursing care of human beings;

10. Schools and school-sponsored organizations. Sales of meals sold by elementary and secondary schools and by student organizations sponsored by those schools, including booster clubs and student or parent-teacher organizations, as long as the profits from the sales are used to benefit those schools or student organizations or are used for a charitable purpose;

11. Certain meals and lodging. The value of meals or lodging provided to employees at their place of employment, when the value of those meals or that lodging is allowed as a credit toward the wages of those employees; and

12. Auxiliary organization of American Legion. Sales of meals sold by a nonprofit auxiliary organization of the American Legion in connection with a fund-raising event sponsored by the auxiliary organization if the meals and related items and services are provided in a room that is separate from the lounge facilities, if any, of the American Legion and patrons are prohibited from taking alcoholic beverages from the lounge facilities to the separate room where the meals are provided.

§4952. Persons exempt from tax