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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 196
by United States. Board of Tax Appeals - 1934
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The Tax Treatment of NGO's: Legal, Fiscal, and Ethical Standards for ...

Paul Bater, Frits Willem Hondius, Penina Kessler Lieber - 2004 - 376 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,...or otherwise lessening the burdens of government." 4 The early Colonies continued English law and precedent. In 1689-1706, The Public Records of Connecticut...
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Governing Nonprofit Organizations: Federal and State Law and Regulation

Marion R. Fremont-Smith - 2008 - 580 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,...buildings or works or otherwise lessening the burdens of government.10 The Restatement (Second) of the Law of Trusts, adopted by the American Law Institute...
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California Property Tax (Second Edition)

James S. Bone - 2006 - 434 pages
...indefinite number of persons — either by bringing their hearts under the influence of education, or religion, by relieving their bodies from disease,...or otherwise lessening the burdens of government." The primary test is whether the activity provides a general community benefit whose "ultimate recipients...
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