Illinois Code § 40 ILCS 5/7-107

Instrumentality.
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"Instrumentality": Any body, corporate or politic, or any legal entity,
other than a municipality, having power to appropriate for, or to authorize
expenditures for, payment of earnings to employees from any fund or funds
derived in whole or in part from taxes, assessments, fees or other revenues
of a municipality; and, in counties, the several county fee offices.

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