Community service employment.
Community service employment. Work in nonprofit organizations that provide or coordinate services listed in paragraphs (d) (1) through (12) of this section. Nonprofit is defined as having been recognized by the Internal Revenue Service as having a tax-exempt status under 26 U.S.C. 501 (c)(3) or (c)(4). These organizations shall not be administered by businesses organized for profit, labor unions, partisan political organizations, or organizations engaged in religious activities, unless such activities are unrelated to religious instructions, worship services, or any form of proselytization.