P.R. Laws tit. 8, § 1026
(a) Social interest or community activities.— Service, assistance, cultural and educational activities, those that are community-based, community development, for the promotion of causes and any others of similar nature.
(b) Health facilities.— Establishments that are certified and authorized to operate as such by the State, pursuant to the determinations and definitions set forth in §§ 331–333p of Title 24, such as: hospitals, health centers, public health units, diagnostics and treatment centers, public health services, long-term health care facilities, rehabilitation centers, medical facilities for the mentally retarded, mental health centers, psychosocial rehabilitation centers, chronic disease hospitals, general hospitals, mental hospitals, tuberculosis hospitals, and nonprofit health facilities.
(c) Volunteer.— An individual that with others, and pursuant to the concept of volunteerism as defined in § 1025 of this title, renders services to or for the benefit of third parties, freely and voluntarily, without any sort of compensation or material benefit whatsoever.
History —Sept. 8, 2004, No. 261, § 4, eff. 90 days after Sept. 8, 2004.