(40 ILCS 5/7-108)
(from Ch. 108 1/2, par. 7-108)
(a) A political entity created
under the laws of the State of Illinois, without general continuous power
to levy taxes, and which is legally separate and distinct from the State of
Illinois and any municipality and whose employees by reason of their
relation to such political entity are not employees of the State of
Illinois or a municipality.
(b) A not-for-profit organization, which is incorporated under the laws
of the State of Illinois, or an association, membership in which is limited
to municipalities or limited to townships and authorized by statute.
(Source: P.A. 77-1615.)