In this subchapter:
(1) “Eligible institution” means an entity engaged in health-related pursuits that, except for cooperative associations, is exempt from federal income tax and includes only:
(A) a municipality;
(B) a political subdivision of the state;
(C) a health-related institution supported by the state or federal government or by a federal department, division, or agency, including:
(i) The Texas A&M University System;
(ii) The University of Texas System;
(iii) the Texas Woman’s University System; and
(iv) the Children’s Nutrition Research Center;
(D) a nonprofit health-related institution; and
(E) a cooperative association created to provide a system, a unit of which is located in a county that has a population of more than 1.3 million and in which a municipality with a population of more than one million is primarily located, or in a county contiguous to a county having those characteristics.
(2) “System” includes all property and facilities, including buildings and land and interests in land, necessary, incidental, or appropriate to provide the following services for the benefit of members of a cooperative association:
(A) laundering services;
(B) central heating and cooling services, including steam and chilled water supply;
(C) communication services, including broadcast and other electronic communications, cable television, and transmission of X-rays, records, and documents;
(D) facilities and services for parking and traffic control, including the installation of appropriate traffic control devices on private streets;
(E) preparation, processing, delivery, and service of food, including food necessary for special diets;
(F) central administrative, financial, billing, conference, and educational services;
(G) child care services for the children of employees, consultants, students, and volunteers of cooperative association members, and temporary child care services for the children of patients and customers of those members;
(H) waste removal and disposal services of all types, including incineration and the removal, disposal, and abatement of hazardous wastes, including asbestos, lead, and other toxic substances;
(I) generation, cogeneration, purchase, sale, and pooling of energy in any form to the extent reasonably necessary to support the activities of a cooperative association;
(J) production and publication of educational or research materials;
(K) storage and warehousing services;
(L) transportation services;
(M) police and security services; and
(N) housing for employees, consultants, students, volunteers, and patients of members of the cooperative association.