Neb. Rev. Stat. § 30-38,114

(1) A determination by the Internal Revenue Service regarding the nonprofit status of a nonprofit organization operating a pooled special needs trust shall be sufficient to satisfy the nonprofit requirement of 42 U.S.C. 1396p(d)(4)(C). (2) A state agency may not impose additional requirements on an organization described in subsection (1) of this section for the purpose of qualifying or disqualifying the organization from offering a pooled special needs trust.