![]() ![]() “Political subdivision” ordinarily includes counties, cities, townships, villages, schools, sanitation, utility, irrigation, drainage and flood-control districts, and similar governmental entities.ĥ. What are examples of typical political subdivisions? The term ordinarily includes a county, city, town, village, or school district, and, in many States, a sanitation, utility, reclamation, drainage, flood control, or similar district.” A political subdivision’s legal status is governmental.Ĥ. What is the definition of a non-governmental or private entity?Ī non-governmental entity is that which is not affiliated, through ownership or control, with State and local governments.Ī political subdivision is a separate legal entity of a State which usually has specific governmental functions. What is the definition of a governmental entity?Ī governmental entity is that which is closely affiliated, generally by government ownership or control, with State and local governments.Ģ. How do I determine if Federal or State Laws apply?ġ. ![]() What is Section 501(c) of the Internal Revenue Code (IRC)?.If necessary, how do I make an individual determination of an entity’s status?.Who is responsible for negotiating the legal status with an entity?.Who makes the determination as to whether or not an entity is governmental or non-governmental?.What are examples of typical political subdivisions?. ![]() ![]()
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