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    <description>Charitable purpose includes relief of the poor, education, yoga, medical relief, environmental and heritage preservation, and advancement of general public utility. General-public-utility activities involving trade, commerce, business, or related services for consideration are excluded from charitable character unless undertaken in actual pursuit of that object and the aggregate receipts from those activities do not exceed twenty per cent of the trust&#039;s or institution&#039;s total receipts for the relevant previous year.</description>
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