...organization subject to the tax imposed by section 511, any trade or business the conduct of which is not substantially related (aside from the need of such...organization for income or funds or the use it makes of the profits derived) to the exercise or performance by such organization of its charitable, educational,...

...of this section. (c) Exceptions. (1) A lease shall not be considered a business lease if such ¡ease is entered into primarily for a purpose which is substantially...organization of its charitable, educational, or other рш pose or function constituting the basis for its exemption. For example, where a taxexempt hospital...

...considered a business lease if — (I) Such lease is entered into primarily for purposes which are substantially related (aside from the need of such...it makes of the rents derived) to the exercise or per§1.514(bM farmance by such organization of its charitable, educational, or other purpose or function...

...related (aside from the need of the organization for income or funds or the use it makes of the profits derived) to the exercise or performance by such organization...function constituting the basis for its exemption under section 501, or in the case of an organization described in section 511(a)(2)(B) (governmental...

...organization which normally receives a substantial part of its support (exclusive or income received in the exercise or performance by such organization of...function constituting the basis for its exemption under section 501(a)) from the United States or any State or political subdivision thereof or from...

...(c) (2) which normally receives a substantial part of its support (exclusive of Income received in the exercise or performance by such organization of...function constituting the basis for its exemption under section 501 (a) ) from a governmental unit referred to in subsection (c) (1) or from direct or...

...(c) (2) which normally receives a substantial part of its support (exclusive of income received in the exercise or performance by such organization of...function constituting the basis for its exemption under section 501 (a)) from a governmental unit referred to in subsection (c) (1) or from direct or...

...organization subject to the tax imposed by section 511, any trade or business the conduct of which is not substantially related (aside from the need of such...organization for Income or funds or the use it makes of the profits derived) to the exercise or performance by such organization of its charitable, educational,...

...(c) (3) which normally receives a substantial part of its support (exclusive of Income received In the exercise or performance by such organization of...other purpose or function constituting the basis for It» exemption under section 601 (a)) from a governmental unit referred to In subsection (c)(l) or...

...organization subject to the tax imposed by section 421 (a), any trade or business the conduct of which is not substantially related (aside from the need of such...organization for income or funds or the use it makes of the profits derived) to the exercise or performance by such organization of its charitable, educational,...