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R.S. 24:513(A)(1)(b)(iv) states that a non-profit organization that receives any local or state assistance is a quasi-public agency for purposes of the Audit Law. Local or state assistance includes grants, loans, transfers of property, awards and direct appropriations; however, “membership dues” are specifically excluded from the definition of local or state assistance.
Louisiana Legislative Auditor website: 06/19/2025 10:58:58 PM
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