| http://www.w3.org/ns/prov#value | - (d) Any person performing voluntary services at or for a recreational camp, hut, or lodge operated by a nonprofit organization, exempt from federal income tax under Section 101(6) of the Internal Revenue Code 1, of which he or she or a member of his or her family is a member and who receives no compensation for those services other than meals, lodging, or transportation.
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