(2) For the purposes of this section, "nonprofit operation" means a voluntary commuter ridesharing arrangement that may charge a fee to defray expenses but remains nonprofit in its operation without reference to any entity that may sponsor it. In establishing the fee, the following items may be included as expenses:
(a) The cost of acquiring the vehicle;
(b) Insurance;
(c) Maintenance of the vehicle;
(d) Fuel; and
(e) Other reasonable expenses attributable to use of the vehicle for ridesharing purposes. [Formerly 767.022; 2007 c.31 §2]