| N. Incorporated nonprofit fire departments and incorporated | nonprofit ambulance services; |
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| O. Mental health facilities, mental retardation facilities | or substance abuse facilities that are contractors under or | receiving support under the Federal Community Mental Health | Centers Act or its successors, or receiving support from the | Department of Health and Human Services pursuant to Title 5, | section 20005 or Title 34-B, section 3604, 5433 or 6204; |
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| P. Regional planning commissions and councils of government | established in accordance with Title 30-A; |
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| Q. Incorporated nonprofit memorial foundations that | primarily provide cultural programs free to the public, | historical societies and museums; |
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| R. Licensed, incorporated nonprofit nursery schools and day- | care centers; |
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| S. Any church-affiliated nonprofit organization that | operates, under a charter granted by the Legislature, a | residential home for adults; |
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| T. Incorporated nonprofit organizations providing temporary | residential accommodations to pediatric patients suffering | from critical illness or disease such as cancer or who are | accident victims, to adult patients with cancer or to the | families of the patients; |
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| U. Incorporated nonprofit organizations providing temporary | residential accommodations or food, or both, to hospital | patients or to the families of hospital patients; |
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| V. Incorporated nonprofit organizations that provide free | temporary emergency shelter or food for underprivileged | individuals in this State; |
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| W. Incorporated nonprofit child abuse and neglect councils | as defined in Title 22, section 3872, subsection 1-A; |
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| X. Statewide organizations that advocate for children and | that are members of the Medicaid Advisory Committee; |
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| Y. Community action agencies designated in accordance with | Title 22, section 5324; |
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| Z. Any nonprofit free public lending library that is funded | in part or wholly by the State or any political subdivision | of the State or the Federal Government; |
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