Charitable purpose classification excludes commercially oriented general-public-utility activities unless incidental to advancement and within receipt limits. Charitable purpose covers relief of the poor, education, yoga, medical relief, environmental and heritage preservation, and advancement of general public ... Summary
Charitable purpose classification excludes commercially oriented general-public-utility activities unless incidental to advancement and within receipt limits.
Charitable purpose covers relief of the poor, education, yoga, medical relief, environmental and heritage preservation, and advancement of general public utility. General-public-utility advancement does not qualify where trade, commerce, business, or related services are undertaken for consideration, unless the activity occurs in the course of actual advancement of that object and aggregate receipts do not exceed twenty per cent of total receipts.
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