No provision of chapter 1, title 41, Idaho Code, shall apply with respect to:
(1)  County mutual insurers (as identified in chapter 31, title 41, Idaho Code), except as stated in chapter 31, title 41, Idaho Code (County Mutual Insurers).

Terms Used In Idaho Code 41-114

  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Property: includes both real and personal property. See Idaho Code 73-114
(2)  Fraternal benefit societies (as identified in chapter 32, title 41, Idaho Code), except as stated in chapter 32, title 41, Idaho Code (Fraternal Benefit Societies).
(3)  Hospital and medical professional service corporations (as identified in chapter 34, title 41, Idaho Code), except as stated in chapter 34, title 41, Idaho Code (Hospital and Professional Service Corporations).
(4)  Religious corporations or societies which are exempt from taxation pursuant to section 501(c)(3) of the Internal Revenue Code, as amended, and that provide only first-party property or casualty coverages exclusively to their members.
(5)  Any organization described by section 501(c)(3) of the Internal Revenue Code, as amended, but only with respect to the organization’s issuance of charitable gift annuities in accordance with the terms of section 41-120, Idaho Code.