Illinois Code § 5 ILCS 100/1-85

"Not for profit corporation" means a corporation organized
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under the General Not For Profit Corporation Act of 1986 that is not
dominant in its field and employs fewer than 50 full-time employees or has
gross annual sales of less than $4,000,000. For purposes of a specific
rule, an agency may define a not for profit corporation to include
employment of 50 or more persons if it finds that such a definition is
necessary to adapt the rule to the needs and problems of not for profit
corporations.

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