How is control defined for nonprofit organizations and organizations without owners or persons with beneficial interests?

There is a parent/subsidiary relationship between such organizations if:

• one organization (the parent) has the power to remove and replace, or a continuing power to appoint or elect, a majority of the directors or trustees of the other organization (the subsidiary).
• there is a management or board overlap situation where officers, directors, trustees, employees, or agents of one organization (the parent) constitute a majority of the directors or trustees of the other organization (the subsidiary).

There is a brother/sister relationship between such organizations if the same persons constitute a majority of the members of the governing body of both organizations.