CHAPTER 196
FORMERLY
HOUSE BILL NO. 304
AS AMENDED BY HOUSE AMENDMENT NO. 1
AN ACT TO AMEND CHAPTER 81, PART V, TITLE 10 OF THE DELAWARE CODE RELATING TO LIMITATION FROM CIVIL LIABILITY FOR CERTAIN VOLUNTEERS.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:
Section 1. Amend Paragraph (2), Subsection (a), Section 8133, Chapter 81, Part V, Title 10 of the Delaware Code by deleting therefrom the words "is organized and exempted from federal income tax" and inserting in lieu thereof the following:
"was organized and exempted from federal income tax, and in the case of a governmental entity described in Subparagraph (5)b, in furtherance of the exercise of any governmental function".
Section 2. Amend Paragraph (5), Subsection (a), Section 8133, Chapter 81, Part V, Title 10 of the Delaware Code by deleting therefrom paragraph (5) in its entirety and inserting in lieu thereof the following:
"(5) 'Organization' shall include:
Any not-for-profit organization exempt from federal income tax under §501(c) of the Internal Revenue Code (26 U.S.C. §501(c)) as amended or other act of Congress and engaged in any activity within the State in furtherance of a purpose for which it was organized; and
Any governmental entity, including the United States, the
State and any board, commission, division, office, task force or other agency of the State or the United States, exempt from federal income tax, under §115 of the Internal Revenue Code (26 U.S.C. §115) as amended or other acts of Congress and engaged in any activity within the State in furtherance of the exercise of any governmental function."
Approved January 24, 1992.