"Orphanages", found in Miss. Code Ann. Section 27-65-111(e), means a place, facility or home that receives children and provides for long-term or extended supervision, care, lodging and maintenance of the child, with or without transfer of custody. Children must not be related to the operators, and parents or guardians must not be residents of the same facility unless approved in a letter ruling by the Department. 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. 4-03-07-104