A non-profit organization (NPO) whose income from government funding is at least 40% for the current fiscal year. If the NPO's income from government funding is less than 40% and the NPO is not in its first fiscal year, the income for the two fiscal years preceding the current fiscal year must be at least 40% from government funding. If the NPO in its second fiscal year, the income for the preceding fiscal year must be at least 40% from government funding.