Nebraska Revised Statutes Chapter 9. Bingo and Other Gambling § 9-217.01. Qualifying nonprofit organization, defined

(a) Which holds a certificate of exemption under section 501 of the Internal Revenue Code or the major activities of which, exclusive of conducting gaming activities regulated under Chapter 9, are conducted for charitable or community betterment purposes; and

(b) Which has been in existence in this state for a period of at least five years immediately preceding its application for a permit.