Permissible religious expenditure limit affects donor-deduction eligibility; institutions must be reviewed and noncompliance remedied promptly. Processing applications for government notification of trusts or institutions for public religious or combined public religious and charitable purposes must include examination of whether expenditure of a religious nature in the relevant previous year exceeded the permissible limit affecting donor-deduction eligibility; field formations must record such findings in reports and take remedial action where the limit is exceeded.