The following words and phrases when used in this article shall have the meanings given to them in this section unless the context clearly indicates otherwise:
" Business firm. " An entity authorized to do business in this Commonwealth and subject to taxes imposed under Article III, IV, VI, VII, VIII, IX or XV.
" Contribution. " A donation of cash, personal property or services, the value of which is the net cost of the donation to the donor or the pro rata hourly wage, including benefits, of the individual performing the service.
" Department. " The Department of Community and Economic Development of the Commonwealth.
" Individual. " An individual who is eligible for community- based services funded through the Office of Developmental Programs and the Office of Mental Health and Substance Abuse Services of the Department of Public Welfare.
" Provider. " A nonprofit entity that meets all of the following:
72 P.S. § 8702-I