{"data":{"id":"us-ne/neb.-rev.-stat.-30-38-114","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 30-38,114","heading":"Nonprofit status; determination; effect.","body":"(1) A determination by the Internal Revenue Service regarding the nonprofit status of a nonprofit organization operating a pooled special needs trust shall be sufficient to satisfy the nonprofit requirement of 42 U.S.C. 1396p(d)(4)(C).\n(2) A state agency may not impose additional requirements on an organization described in subsection (1) of this section for the purpose of qualifying or disqualifying the organization from offering a pooled special needs trust.","path":["Chapter 30 - DECEDENTS' ESTATES; PROTECTION OF PERSONS AND PROPERTY"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=30-38,114","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-10-18T05:56:52Z","sha256":"53a61c8362a3dcbb9f57047ba38126834c7fef86dafe0126506577e94cb5255c","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-30-38-113","next":"us-ne/neb.-rev.-stat.-30-38-115"},"notice":"GroundRules: Original legal text. Not legal advice."}