Section 08.01.11.010 - DEFINITIONS01.Nonprofit. Means an entity that is recognized under the Internal Revenue Code and applicable regulations as being tax exempt, or an entity such as a nonprofit or not-for-profit organization that possesses the following characteristics that distinguish it from a business enterprise:(a) contribution of significant amounts of resources from resource providers who do not expect commensurate or proportionate pecuniary return,(b) operating purposes other than to provide goods or services at a profit, and(c) absence of ownership interests like those of business enterprises.02.Postsecondary Educational Institution. Sometimes referred to in this rule simply as an institution, is defined in Section 33-2401, Idaho Code.03.Proprietary School. Sometimes referred to in this rule simply as a school, is defined in Section 33-2401, Idaho Code.Idaho Admin. Code r. 08.01.11.010