(1) Is established under the state charter provisions of the Tennessee Code;
(2) Has qualified for tax exempt status under § 501(c)(3) of the Internal Revenue Code (26 U.S.C. § 501(c)(3));
(3) Has a purpose, stated in the articles of incorporation, to serve low and moderate income people's need for community development and community self-help;
(4) Was not organized and is not controlled by governmental entities or agents; and
(5) Was not organized and is not controlled by a for-profit entity or agent.
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