Public charitable purpose exclusion narrows charitable gift treatment to exclude purposes that are predominantly religious. The amendment narrows the meaning of public charitable purpose in sections 9, 11 and 33 so that, for any gift, disposition or determination of an interest effected or suffered on or after the operative date, such purpose does not include one the whole or substantially the whole of which is of a religious nature.
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.
Public charitable purpose exclusion narrows charitable gift treatment to exclude purposes that are predominantly religious.
The amendment narrows the meaning of public charitable purpose in sections 9, 11 and 33 so that, for any gift, disposition or determination of an interest effected or suffered on or after the operative date, such purpose does not include one the whole or substantially the whole of which is of a religious nature.
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