For purposes of the Nebraska Pregnancy Help Act:

(1) Department means the Department of Revenue; and

(2) Eligible charitable organization means an organization that:

(a) Is exempt from federal income taxation under section 501(c)(3) of the Internal Revenue Code of 1986, as amended;

(b) Does not receive more than seventy-five percent of its total annual revenue from federal, state, or local governmental grants or sources, either directly or as a contractor;

(c) Is a pregnancy help organization that:

(i) Regularly answers a dedicated telephone number for clients;

(ii) Maintains its physical office, clinic, or maternity home in the State of Nebraska;

(iii) Offers services at no cost to the client for the express purposes of providing assistance to women in order to carry their pregnancies to term, encourage and enable parenting or adoption, prevent abortion, and promote healthy childbirths; and

(iv) Utilizes licensed medical professionals for any medical services offered;

(d) Does not provide, pay for, provide coverage of, refer for, recommend, or promote abortions and does not financially support any entity that provides, pays for, provides coverage of, refers for, recommends, or promotes abortions, including nonsurgical abortions; and

(e) Is approved by the department pursuant to section 77-3147.