Neb. Rev. Stat. § 71-8714

A patient safety organization shall meet the following conditions: (1) It shall be a Nebraska nonprofit corporation described in section 501(c)(3) of the Internal Revenue Code as defined in section 49-801.01 , contributions to which are deductible under section 170 of the code; (2) The purposes of the organization shall include carrying out the activities of a patient safety organization as described in the Patient Safety Improvement Act; and (3) It shall have a representative board of directors as described in section 71-8715 .