"Not-for-profit entity" means any enterprise, whether corporation, partnership, limited liability company, proprietorship, association, business trust, real estate trust, or other form of organization carrying on any activity within the state consistent with the stated purposes of such organization and operating on a nonprofit basis, including, but not limited to, such enterprises as are expressly made exempt from income taxation under the United States Internal Revenue Code as defined in RSA 77-A:1, XX.
N.H. Admin. Code § Pda 502.20
#7940, eff 8-23-03; renumbered by #8775 (from Pda 502.20); ss by #9975, eff 8-20-11 (formerly Pda 502.23) (See Revision Note at chapter heading for Pda 500)