§662D-1 Definitions. As used in this chapter, unless the context requires otherwise: 'Governmental entity' means any agency, association, authority, board, commission, division, office, officer, public body, task force, or any other similar entity authorized or established by any county or the State. 'Nonprofit corporation' means any corporation that is exempt from taxation pursuant to section 501(a) of the Internal Revenue Code, 26 U.S.C. section 501(a). 'Nonprofit organization' means any organization that is exempt from taxation pursuant to section 501(c) of the Internal Revenue Code, 26 U.S.C. section 501(c), as amended. 'Volunteer' means a person performing services without compensation, other than reimbursement for actual expenses incurred, for a nonprofit organization, a nonprofit corporation, a hospital, or a governmental entity. The term includes a volunteer serving as a director, officer, trustee, member, or direct service volunteer. [L 1997, c 351, pt of §2]
Hawaii Legal Code