Neb. Rev. Stat. § 44-1083

A society may create, maintain, and operate, or may establish organizations to operate, not-for-profit institutions to further the purposes permitted by subdivision (1)(b) of section 44-1076 . Such institutions may furnish services free or at a reasonable charge. Any real or personal property owned, held, or leased by the society for this purpose shall be reported in every annual statement.