Charitable organizations are defined as any person determined by the Internal Revenue Service to be a tax exempt organization pursuant to Section 501(c)(3) of the Internal Revenue Code; or any person actually or purporting to be established solely for any voluntary health and welfare, benevolent, philanthropic, patriotic, educational, humane, scientific, public health, environmental conservation, civic, or other charitable purpose or for the benefit of law enforcement personnel, fire fighters, or other public safety organizations.
35 Miss. Code. R. 4-03-08-104