A unit of local government , usually a subdivision of a county, found in most mid-west states of the U.S. and in most Canadian lands.
I hope that my factual definition can help you a lot.
The Uniform Partnership Act (UPA), which includes revisions that are sometimes called the Revised Uniform Partnership Act (RUPA), is a uniform act (similar to a model statute), proposed by the National Conference of Commissioners on Uniform State Laws ("NCCUSL") for the governance of business partnerships by U.S. States. Several versions of UPA have been promulgated by the NCCUSL, the earliest having been put forth in 1914, and the most recent in 1997.
Answer:
Prayers
Explanation:
a) Necklaces are material -- you can hold them and touch them
b) Vases are material
c) Artifacts are material
d) Prayers are <em>not</em> material. You can't touch or hold them.