definiens: : ( a)with respect to MAYO means any corporation or other entity within the same as MAYO or its parent, [COMPANY] Clinic . For purposes of this definition, the term will have the same definition as Section 1563 of the Internal Revenue Code asof November 10, 1998, but will include corporations or other entities which if not a stock corporation, more than fifty percent ( 50 % ) of the board of directors or other governing body of such corporation orother entity is controlled by a corporation within the controlled group of corporations of MAYO orMayo Clinic . MAYO ’s Affiliates include, but are not limited to : [COMPANY] Clinic ; [COMPANY] CollaborativeServices, Inc. ; [COMPANY] Clinic - Methodist Hospital ; [COMPANY] Clinic - Saint Marys Hospital ; [COMPANY] ClinicFlorida ; [COMPANY] Clinic Arizona ; and its [COMPANY] Clinic Health System entities ; ( b)with respect to NILE means any corporation or other person controlling, controlled by or undercommon control with NILE