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For the purposes of this chapter:\n(a) 'Governmental entity' means the Government of the United States or the Government of the Virgin Islands or any subdivision thereof.\n(b) 'Nonprofit corporation' is any corporation which is exempt from taxation pursuant to 26 U.S.C., Internal Revenue Code, section 501(a).\n(c) 'Nonprofit organization' is any organization which is exempt from taxation pursuant to 26 U.S.C., Internal Revenue Code, section 501(c), as amended.