Hawaii Revised Statutes 662D-1 – Definitions
Terms Used In Hawaii Revised Statutes 662D-1
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- county: includes the city and county of Honolulu. See Hawaii Revised Statutes 1-22
- Governmental entity: means any agency, association, authority, board, commission, division, office, officer, public body, task force, or any other similar entity authorized or established by any county or the State. See Hawaii Revised Statutes 662D-1
- Nonprofit corporation: means any corporation that is exempt from taxation pursuant to section 501(a) of the Internal Revenue Code, Hawaii Revised Statutes 662D-1
- Nonprofit organization: means any organization that is exempt from taxation pursuant to section 501(c) of the Internal Revenue Code, Hawaii Revised Statutes 662D-1
- Trustee: A person or institution holding and administering property in trust.
- Volunteer: means a person performing services without compensation, other than reimbursement for actual expenses incurred, for a nonprofit organization, a nonprofit corporation, a hospital, or a governmental entity. See Hawaii Revised Statutes 662D-1
As used in this chapter, unless the context requires otherwise:
“Governmental entity” means any agency, association, authority, board, commission, division, office, officer, public body, task force, or any other similar entity authorized or established by any county or the State.
“Nonprofit corporation” means any corporation that is exempt from taxation pursuant to section 501(a) of the Internal Revenue Code, 26 U.S.C. § 501(a).
“Nonprofit organization” means any organization that is exempt from taxation pursuant to section 501(c) of the Internal Revenue Code, 26 U.S.C. § 501(c), as amended.
“Volunteer” means a person performing services without compensation, other than reimbursement for actual expenses incurred, for a nonprofit organization, a nonprofit corporation, a hospital, or a governmental entity. The term includes a volunteer serving as a director, officer, trustee, member, or direct service volunteer.