Sec. 1. 36 MRSA §652, sub-§1, ķA, as amended by PL 2001, c. 596, Pt. B, §23 and affected by §25, is further amended to read:

A. The real estate and personal property owned and occupied or used solely for their own purposes by benevolent and charitable institutions incorporated by this State. Such an institution may not be deprived of the right of exemption by reason of the source from which its funds are derived or by reason of limitation in the classes of persons for whose benefit such those funds are applied.

For the purposes of this paragraph, "benevolent and charitable institutions" include, but are not limited to, nonprofit nursing homes and nonprofit boarding homes and boarding care facilities licensed by the Department of Human Services pursuant to Title 22, chapter 1664 or its successor, nonprofit community mental health service facilities licensed by the Commissioner of Behavioral and Developmental Services pursuant to Title 34-B, chapter 3 and nonprofit child care centers incorporated by this State as benevolent and charitable institutions. For the purposes of this paragraph, "nonprofit" means a facility exempt from taxation under Section 501(c)(3) of the Code;

(1)__To qualify for the tax exemption provided by this paragraph, an institution must donate or render gratuitously a substantial portion of its services.__ This subparagraph is satisfied if the institution benefits the community by actually providing any of the following:

(a)__Goods or services to all who seek them without regard to their ability to pay for what they receive if all of the following apply:

(i)__The institution has a written policy to that effect;

(ii)__The institution has published and posted that policy in a reasonable manner; and

(iii)__The institution provides uncompensated goods or services equal to at least 75% of the institution's net operating income and at least 3% of the institution's total operating expenses;