"Old Men's or Ladies' Homes", found in Miss. Code Ann. Section 27-65-111(e), means a place that provides group living arrangements for elderly persons who are provided food, shelter, personal and medical care. The elderly persons must be unrelated to the operator unless approved in a letter ruling by the Department. This includes facilities such as nursing homes, convalescent homes and assisted living facilities. Additionally, the facility must be supported wholly or in part by a religious denomination, fraternal nonprofit organization or other nonprofit organization.
35 Miss. Code. R. 4-03-07-103