Charitable purpose exclusion narrows tax exemptions to exclude predominantly religious activities, while preserving prior donations' benefits. Insertion narrows the definition of charitable purpose to exclude purposes that are wholly or substantially religious, and a saving provision preserves subsection (1) benefits for donations paid before the operative date; the cross-reference in subsection (6) is amended to include the new exclusion provision to maintain consistency.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Charitable purpose exclusion narrows tax exemptions to exclude predominantly religious activities, while preserving prior donations' benefits.
Insertion narrows the definition of charitable purpose to exclude purposes that are wholly or substantially religious, and a saving provision preserves subsection (1) benefits for donations paid before the operative date; the cross-reference in subsection (6) is amended to include the new exclusion provision to maintain consistency.
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