N.M. Stat. § 4-38-13.2
Legislative findings; community value.
The legislature finds that without the daily contributions and efforts of the thousands
of worthwhile nonprofit organizations dedicated to serving sick and indigent persons in
communities throughout New Mexico, the state would be inundated with constant
requests for health, human and social services that it does not have revenue or
resources to provide. The legislature finds that it is in the best interests of that
population, as well as for all residents and taxpayers, that consideration be extended as
real value recognition of the indispensable part these services contribute to the fabric of
life in New Mexico.