for the Court:
¶ 1. This interlocutory appeal presents the issue of whether a volunteer fire department incorporated under the Mississippi Non-Profit Corporation Act
Facts
¶ 2. The underlying dispute arose from a vehicle collision between volunteer firefighter Daniel Flye and a Lowndes County Sheriffs Department vehicle, in which Milton Spotts was a passenger and suffered injuries. Both Flye and Spotts had responded to an emergency call to provide assistance to a child who had been hit by a vehicle. Flye had responded in his capacity as a volunteer firefighter with the Lowndes County District 1 Fire Department (the volunteer fire department), and
¶ 3. Aggrieved by his injuries, Spotts filed a complaint against the volunteer fire department and Flye. After conducting some discovery, the defendants moved for summary judgment, arguing immunity under the MTCA. The defendants asserted that, as a private, nonprofit corporate entity, the volunteer fire department was a “body corporate” providing “governmental activities” under the definition of “political subdivision.” They submitted the affidavit of Sammy Fondren, the fire coordinator for Lowndes County, who provided the following undisputed facts:
(1) District I Volunteer Fire Department receives funding from county millage money and State Insurance Rebate Funds.
(2) All of the equipment used by the firefighters in the performance of their duties is provided by Lowndes County, but the County exercises no control over it.
(8) While the firefighters receive no salary or other compensation from Lowndes County or the fire department, they receive a nominal amount of reimbursement for each call they answer, to assist with personal expenses such as gas. Based on federal law, the money received as reimbursement is not taxed income unless the total reimbursement exceeds $600. And the District 1 Volunteer Fire Department supplies the 1099 tax form for reporting the reimbursements.
¶ 4. In response, the plaintiffs argued that the volunteer fire department was an autonomous entity, organized under the Mississippi Non-Profit Corporation Act,
Discussion
¶ 5. This Court applies a de novo review to a grant or denial of summary judgment
¶ 6. The MTCA defines “political subdivision” as:
[A]ny body politic or body corporate other than the state responsible for governmental activities12 only in geographic areas smaller than that of the state, including, but not limited to, any county, municipality, school district, community hospital as defined in Section 41-13-10, Mississippi Code of 1972, airport authority or other instrumentality thereof,13 whether or not such body or instrumentality thereof has authority to levy taxes or to sue in its own name.14
The defendants argue that the volunteer fire department is a “body corporate,” since it is a private, nonprofit corporation that performs governmental activities by way of fire protection. Neither the MTCA nor the Code defines “body corporate.” Therefore, we examine the surrounding text of the statute, the dictionary, and caselaw to determine the meaning.
¶ 7. This Court defined the phrases “body corporate” and “body politic” when determining whether the Urban Renewal Agency of the City of Aberdeen was immune from liability.
Where the term is used as referring to the state, it signifies the state in its sovereign, corporate capacity, and applies to a body incorporated by the state and charged with the performance of a public duty, such as an institution of learning for the benefit of the people of a particular parish, or a corporate body created for the sole purpose of performing one or more municipal functions, or an incorporated board of trustees of a levee district, or a township declared by statute to be a body politic and incorpo*245 rate.19
¶ 8. Notably, the Court’s definition of “body politic” applied to a “body incorporated,” so the phrases “body politic” and “body corporate” are not mutually exclusive.
¶ 9. However, the Legislature’s omission of “public” to modify “body corporate” in the MTCA does not mean that “body corporate” should apply to a private corporation. Black’s Law Dictionary also defines the phrase “body politic or corporate”:
A social compact by which the whole people covenants with each citizen, and each citizen to the whole people, that all shall be governed by certain laws for the common good.... Also a term applied to a municipal corporation, school district, county or city. State or nation or public associations25
That definition applies only to governmental/public entities, not private.
¶ 10. We also note that the phrase “body politic or body corporate” in the MTCA is immediately followed by the words “including, but not limited to, any county, municipality, school district, community hospital ... [or] airport authority[.]”
Where general words follow specific words in statutory enumeration, the general words are construed to embrace only those objects similar in nature to those objects enumerated by the preceding specific words. Where the opposite sequence is found, ie., specific words following general ones, the doctrine is equally applicable, and restricts application of the general term to things that are similar to those enumerated. Ejus-dem generis has been called a common drafting technique designed to save the legislature from spelling out in advance every contingency in which the statute could apply.27
All of the specific words following “body corporate” clearly identify those entities as governmental. So after reviewing the language at issue, we conclude that the term “body corporate,” either in isolation or as part of the phrase “body politic or body corporate” in the MTCA, does not include a private corporation.
¶ 11. However, the defendants argue that this Court held in Mozingo v. Scharf that a private entity can be immune under the MTCA.
¶ 12. The defendants’ reliance on Moz-ingo is misplaced, as this Court clearly held that UAS was not a private entity.
¶ 13. If “body corporate” denoted private corporations that contract with government entities, then those private corporations would be both a “political subdivision” and an independent contractor. The volunteer fire department does not dispute that it is an independent contractor and argues that the MTCA does not prohibit independent contractors from also being political subdivisions. According to the defendants, the MTCA excludes independent contractors only from the definition of employee. The MTCA defines “employee” as:
any officer, employee or servant of the State of Mississippi or a political subdivision of the state, including elected or appointed officials and persons acting on behalf of the state or a political subdivision in any official capacity, temporarily or permanently, in the service of the state or a political subdivision whether with or without compensation. The*247 term “employee” shall not mean a person or other legal entity while acting in the capacity of an independent contractor under contract to the state or a political subdivision.36
¶ 14. In reviewing the MTCA’s definition of employee, this Court has held that “[g]enerally speaking, independent contractors are not granted immunity under the MTCA.”
¶ 15. The volunteer fire department concedes that, like the officer in Terrell, it is an independent contractor with the county. And, like the police protection at issue in Terrell, “fire protection” generally is immune from liability under the MTCA and is a governmental activity.
Conclusion
¶ 16. While private volunteer fire departments provide valuable services for the communities they serve, their charitable works exercised through a contract with a governmental entity do not convert them into a political subdivision. Such entities do not constitute a “body corporate” as the Legislature used that term to define political subdivisions. Thus, the trial court erred in finding genuine issues of material fact exist as to the volunteer fire department’s status. The volunteer fire department and its employee are not immune under the MTCA for their alleged acts of negligence. However, we affirm the trial court’s denial of summary judgment and remand for further proceedings consistent with this opinion.
1f 17. AFFIRMED AND REMANDED.
. Miss.Code Ann. § 79-11-101 (Rev.2009).
. Miss.Code Ann. §§ 11-46-1 to -23 (Rev. 2002 and Supp.2011).
. Lowndes County District 1 Fire Department
. Miss.Code Ann. § 11-46-1 (f), (i) (Supp. 2011).
.See generally Miss.Code Ann. § 11 — 46—1(f) (Supp.2011) ("The term ‘employee’ shall not mean a person or other legal entity while acting in the capacity of an independent contractor under contract to the state or a political subdivision....”).
. The parties dispute whether District 1 and/or Flye properly responded to the call, as the emergency call arose out of District 3, not District 1. However, that dispute is irrelevant for the purposes of this interlocutory appeal, since we find the volunteer fire department is not protected by the Mississippi Tort Claims Act.
. Miss.Code Ann. § 79-11-101 (Rev.2009).
. Under Mississippi Code Section 19-5-175, "if the board of commissioners of [a fire protection district] and the board of supervisors unanimously agree, the county may contract directly with any fire protection services provider, in which case the board of supervisors may distribute directly to the fire protection services any and all funds that otherwise would be distributed to the fire protection district.” Miss.Code Ann. § 19-5-175 (Rev. 2003).
.They argued in the alternative that Flye's response was not "fire .protection” but was the response of a "Good Samaritan.”
. Mozingo v. Scharf, 828 So.2d 1246, 1249-50 (Miss.2002).
. City of Jackson v. Harris, 44 So.3d 927, 931 (Miss.2010).
. This Court has ruled that "[g]ovemmental acti[vities] under the MTCA are those which are performed pursuant to the act of a statute or are a matter of public necessity.” Spencer v. Greenwood/Leflore Airport Auth. a/k/a Greenwood/Leflore Airport Bd. & Leflore Co. Bd. of Supervisors, 834 So.2d 707, 711 (Miss.2003).
. We note the plaintiffs argue in their appellate brief that the volunteer fire department is not an instrumentality of the county. However, the defendants have never argued that the volunteer fire department is an instrumentality, but have always maintained it is a body corporate performing governmental activities.
. Miss.Code Ann. § 11 — 46—l(i) (Supp.2011) (emphasis added).
. Urban Renewal Agency of the City of Aberdeen v. Tackett, 255 So.2d 904 (Miss.1971).
. Id. at 904-05 (emphasis added). Notably, the phrase at issue contained the word "public” that modified "body corporate and politic.” Id. (emphasis added).
. Id. at 905.
. Id.
. Id. (emphasis added).
. Id.
. Id.
. Id.
. Black’s Law Dictionary 175 (6th ed.1990) (emphasis added).
. Tackett, 255 So.2d at 904-05.
. Black’s Law Dictionary 175 (6th ed.1990).
. Miss.Code Ann. § 11 — 46—1(1) (Supp.2011).
. 2A Sutherland Statutory Construction § 47:17 (Westlaw 7th ed.).
. Mozingo v. Scharf, 828 So.2d 1246 (Miss.2002).
. Id. at 1249. Under the MTCA, a governmental entity "means and includes the state and political subdivisions as herein defined.” Miss.Code Ann. § 11 — 46—1(g) (Supp.2011).
. Mozingo, 828 So.2d at 1249.
. Id. at 1255 (emphasis added).
. Id.
. Id.
. Id.
.See generally Miss.Code Ann. § 19-5-175 (Rev.2003) ("[T]he county may contract directly with any fire protection services provider, in which case the board of supervisors may distribute directly to the fire protection services provider any or all of the funds that otherwise would be distributed to the fire protection districtf.]”); Miss.Code Ann. § 83-1 — 39(3)(g) (Rev.2011) ("Any county-owned equipment or other property, at the option of the board of supervisors, may be used by any legally created fire department.”).
. Miss.Code Ann. § 11 — 46—1(0 (Supp.2011) (emphasis added).
. See Knight v. Terrell, 961 So.2d 30, 33 (Miss.2007) (emphasis added).
. Id. at 31.
. Id.
. Id. at 31-32.
. Id.
. Id. at 33.
. As previously noted, this Court has ruled that “[governmental activities] under the MTCA are those which are performed pursuant to the act of a statute or are a matter of public necessity.” Spencer v. Greenwood/Le-flore Airport Auth. afk/a. Greenwood/Leflore Airport Bd. & Leflore Co. Bd. of Supervisors, 834 So.2d 707, 711 (Miss.2003).
. City of Hattiesburg v. Geigor, 118 Miss. 676, 79 So. 846, 846 (1918).
. Section 1 l-46-9(l)(c) provides that a:
governmental entity and its employees acting within the course and scope of their employment or duties shall not be liable for any claim: .... [a]rising out of any act or omission of an employee of a governmental entity engaged in the performance or execution of duties or activities relating to police or fire protection unless the employee acted in reckless disregard of the safety and well-being of any person not engaged in criminal activity at the time of the injury....
Miss.Code Ann. § 11 — 46—9(l)(c) (Supp.2011) (emphasis added).
. Terrell, 961 So.2d at 33.
