(a) any senior citizens center or organization that is recognized and funded by the office for the aging;

(b) any non-profit incorporated organization serving senior citizens;

(c) any non-profit incorporated organization serving the physically or mentally handicapped;

(d) any not-for-profit organization that provides recreation, youth services, or the operation of playgrounds or neighborhood recreation centers;

(e) any municipal corporation, as defined in the general construction law;

(f) any not-for-profit organization providing transportation services in rural counties as defined in section seventy-three-c of the transportation law for children participating in the agricultural child care program authorized by the agriculture and markets law; and

(g) an operator of a coordinated public transportation service, as defined by section seventy-three-c of the transportation law, for the purpose of providing a portion of a coordinated public transportation service plan as authorized by article two-F of the transportation law.

(h) any not-for-profit organization, community based organization, or educational or employment and training agency which provides education or employment and training services for youths and adults in a rural county, as defined by section seventy-three-c of the transportation law.

(i) any fire company as defined in subdivision two of section three of the volunteer firefighters' benefit law, or an ambulance company as defined in subdivision two of section three of the volunteer ambulance workers' benefit law. 2. In the event a school district is wholly or partially located in a county which has appointed a services coordinator as defined in section seventy-three-c of the transportation law, the board of education of such school district is authorized and empowered to contract, for such consideration as it shall determine, to store, maintain and repair any motor vehicle of and provide driver training for the operator of any motor vehicle used to provide a portion of a coordinated public transportation service as authorized by article two-F of the transportation law and owned by any municipal corporation as defined by the general construction law or any not-for-profit incorporated organization providing a portion of a coordinated public transportation services plan as authorized by article two-F of the transportation law. The board of education of such school district shall not enter into such contract until it is determined that it presently has the capability and facilities necessary for provision of such services and that provision of such services will not adversely affect the ability of the district to provide educational services to the children of such school district. 3. The board of education of any school district is also authorized and empowered to contract with an operator of a coordinated public transportation service for the purpose of providing any other portion of a coordinated public transportation services plan as authorized by article two-F of the transportation law, provided that such board of education of such school district has determined that it presently has the capability and facilities necessary for provision of such services and that provision of such services will not adversely affect the ability of the district to provide educational services to the school children of such district. 4. In any case where such motor vehicle is leased pursuant to subdivision one of this section or where any services are contracted for pursuant to subdivision two or three of this section, the consideration to be received for such lease or contract shall not be less than the full amount of the costs and expenses resulting from such lease or contract.

(a) For the purposes of this section, the full amount of the costs and expenses resulting from any lease of any vehicle pursuant to subdivision one of this section shall include but not be limited to the costs of operation, maintenance and repair of such vehicle, the current fair market value of the purchase price of the vehicle annualized for the vehicle's remaining useful life, the cost of public liability and property damage insurance, fire insurance and compensation insurance of drivers and the cost of collision insurance in the amount of the value of the vehicle to protect the lessor.

(b) For the purposes of this section, the full amount of the costs and expenses resulting from any contract for services pursuant to subdivision two or three of this section shall include but not be limited to that portion of the costs of any employees, equipment or facilities which can be attributed to the provision of such services.