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    <title>When shall the advancement of any other object of general public utility not be treated as a charitable purpose?</title>
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    <description>Advancement of an object of general public utility is not a charitable purpose if it involves trade, commerce or business activities, or services related thereto, rendered for a fee or other consideration. This exclusion does not apply if the activity is undertaken in the course of actually carrying out the public utility object and the aggregate receipts from such activity in the previous year do not exceed 20% of the trust&#039;s total receipts for that year.</description>
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      <description>Advancement of an object of general public utility is not a charitable purpose if it involves trade, commerce or business activities, or services related thereto, rendered for a fee or other consideration. This exclusion does not apply if the activity is undertaken in the course of actually carrying out the public utility object and the aggregate receipts from such activity in the previous year do not exceed 20% of the trust&#039;s total receipts for that year.</description>
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