SECTION 1. Section 52D of Chapter 149 of the General Laws, as appearing in the 2006 Official Edition, is hereby amended by adding after paragraph (b)(3) the following:-
(4) Perform volunteer services and activities for a school, nursery school or head start program or a corporation, foundation, organization or institution which is exempt from taxation under the provisions of section five hundred and one ( c )(3) of the Federal Internal Revenue Code, as amended and in effect for the applicable period.
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