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" A charity, in the legal sense, may be more fully defined as a gift, to be applied, consistently with existing laws, for the benefit of an indefinite number of persons, either by bringing their minds or hearts under the influence of education or religion,... "
Reports of the U.S. Board of Tax Appeals - Page 198
by United States. Board of Tax Appeals - 1934
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Notes on the Law of Wills and the Administration of the Estates of Deceased ...

William Patterson Borland - 1910 - 311 pages
...religious purposes, such as for churches, bible societies, missionaries, etc. 98 Fourth: Gifts for erecting or maintaining public buildings or works, or otherwise lessening the burdens of government. " During the reign of Queen Elizabeth, an act of Parliament was passed known as the Statute of Charitable...
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Colorado Reports, Volume 37

Colorado. Supreme Court - 1907
...indefinite number of persons, either by bringing their minds or hearts under the influence of education or religion, by relieving their bodies from disease,...is so described as to show that it is charitable in its nature.' Another definition often quoted was given by Mr. Binney in the Girard Will Case, 2 How....
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The Law of Wills in Michigan: With Forms

Franklin A. Beecher - 1911 - 444 pages
...indefinite number of persons, either by bringing their minds or hearts under the influence of education or religion, by relieving their bodies from disease,...assisting them to establish themselves in life, or by creating or maintaining public buildings or works, or otherwise lessening the burdens of government111....
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Reports of Cases Argued and Determined in the Supreme Court of ..., Volume 41

Rhode Island. Supreme Court - 1918
...indefinite number of persons, either by bringing their minds or hearts under the influence of education or religion, by relieving their bodies from disease,...is so described as to show that it is charitable in its nature.' '' Whether the purpose of the testator was wise or unwise is no concern of this court....
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Reports of Civil and Criminal Cases Decided by the Court of ..., Volume 167

Kentucky. Court of Appeals, James Hughes, Achilles Sneed, Martin D. Hardin, George Minos Bibb, Alexander Keith Marshall, William Littell - 1916
...number of persons, either by bringing their minds or their hearts under the influence of education or religion, by relieving their bodies from disease,...is so described as to show that it is charitable in its nature. 2. Taxation Charities Public Charities. "Parr's Rest," a perma/nent Home for...
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Reports of Civil and Criminal Cases Decided by the Court of ..., Volume 166

Kentucky. Court of Appeals, James Hughes (Reporter), Achilles Sneed (Reporter), Martin D. Hardin (Reporter), George Minos Bibb (Reporter), Alexander Keith Marshall (Reporter), William Littell (Reporter) - 1915
...charity. Under the head of gifts for public purposes, Bispham enumerates the following: "4. Gifts for erecting or maintaining public buildings or works, or otherwise lessening the burdens of government; and under this head may be comprehended all trusts for the building or repair of bridges, ports, causeways,...
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Reports of Cases Decided in the Supreme Court of the State of ..., Volume 35

North Dakota. Supreme Court, Hiram A. Libby, Robert Milligan Carothers, Robert Dimon Hoskins, Edgar Whittlesey Camp, John McDowell Cochrane, Ames Francis Wilbur, Joseph Coghlan, Edwin James Taylor - 1917
...of an indefinite number of persons, either by bringing their hearts under the influence of education or religion, by relieving their bodies from disease, suffering, or constraint, by assifting them to establish themselves for life, or by erecting or maintaining public buildings or...
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Wyoming Reports; Cases Decided in the Supreme Court of Wyoming, Volume 8

Wyoming. Supreme Court - 1901
...indefinite number of persons, either by bringing their minds or hearts under the influence of education or religion, by relieving their bodies from disease,...them to establish themselves in life, or by erecting and maintaining public buildings or works, or otherwise lessening the burdens of government. " Id....
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Reports of the Tax Court of the United States, Volume 2

United States. Tax Court - 1943
...indefinite number of persons, either by bringing their minds or hearts under the influence of education or religion, by relieving their bodies from disease,...is so described as to show that it is charitable in its nature. ******* It is apparent from the above definition that a trust which is created for the...
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Reports of the Tax Court of the United States, Volume 24

United States. Tax Court - 1956
...influence of education or religion, or by relieving their bodies from disease, suffering or constraint, or by assisting them to establish themselves in life...erecting or maintaining public buildings or works ; or by otherwise lessening the burdens of government No part of its net earnings or principal could inure...
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