definiens: means : ( a ) with respect to MAYO means any corporation or other entity within the same as MAYO or its parent [COMPANY] Foundation . For purposes of this definition, the term shall have the same definition as Section 1563 of the Internal Revenue Code as of November 10, 1998, but shall include corporations or other entities that, if not a stock corporation, more than 50 % of the board of directors or other governing body of such corporation or other entity is controlled by a corporation within the controlled group of corporations of MAYO or [COMPANY] Foundation . MAYO 's Affiliates include, but are not limited to : [COMPANY] Foundation ; [COMPANY] Collaborative Services ; Inc., Rochester Methodist Hospital ; Saint Mary 's Hospital ; [COMPANY] Clinic Rochester ; [COMPANY] Clinic Jacksonville, Florida ; S1 . Luke 's Hospital, Jacksonville, Florida ; [COMPANY] Clinic Arizona ; [COMPANY] Clinic Hospital, Arizona ; [COMPANY] Regional Practices, P.C., Decorah, Iowa ; and [COMPANY] Health System West Central Wisconsin and controlled or wholly­owned subsidiary corporations of all of the above