Eligibility
Railroads, private schools & universities, churches (excluding farming operations), camps, hospitals, non-profit snowmobile clubs, educational farms, equestrian rehabilitation organizations, agricultural associations (i.e. – FFA), non-profit golf courses, civic and charitable organizations as recognized by sections 501(c)(3) irrigation companies 501(c) 12, and cemeteries 501(c) 13 of the US Internal Revenue Code, or sections 149.1(1)(E) through 149.1(1)(L) and 149.1(s2) of the Canadian Income Tax Code