Charitable organizations shall be exempt from any application of this chapter. "Charitable organizations" mean any tax exempt religious, educational, veterans, fraternal, service, nonprofit, medical, volunteer rescue service, volunteer firemen, senior citizens, youth athletic or youth athletic park organization. An organization is tax exempt if the organization is and has received from the Internal Revenue Service a determination letter that is currently in effect stating that the organization is exempt from Federal Income Taxation under subsection 501 (a) and described in subsections 501 (c) (3), (4), (8), (10) or (19) of the Internal Revenue Code. To qualify as a charitable organization, an organization except a volunteer rescue service or volunteer fireman's organization shall have been in continuous existence as such in this State for a period of two years immediately preceding the effective date of this section.
(Ord. 79-27. Passed 6-25-79.)