(1) Be incorporated as a not-for-profit corporation, and be tax-exempt under § 501 of the Internal Revenue Code (26 U.S.C. § 501); and
(2) Comply with §§ 37-1-403 and 37-1-605 by reporting cases of suspected child abuse and neglect or child sexual abuse to the department of children's services and comply with § 71-6-103 by reporting suspected cases of adult abuse, sexual abuse, neglect, or exploitation to the department of human services.
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