 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 196by United States. Board of Tax Appeals - 1934Full view - About this book
 | David Thomas Marvel, John W. Houston, Samuel Maxwell Harrington, James Pennewill, William Henry Boyce, William Watson Harrington, Charles L. Terry, William J. Storey - 1912 - 726 pages
...Phillips, 14 Allen 566, is sound and well established by many cases: Opinion. establish themselves for life, or by erecting or maintaining public buildings or works, or otherwise lessening the burdens of taxation. It is immaterial whether the purpose is called charitable in the gift itself if it is so... | |
 | 1967 - 908 pages
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 | 1955 - 816 pages
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 | 1927 - 604 pages
...influence of education or religion, by relieving their bodies from disease, suffering or restraint, by assisting them to establish themselves in life,...public buildings or works, or otherwise lessening the burden of government." — Gray J, in Jackson v. Phillips, 96 Mass. 539, 556 (1867). 2"An attempt to... | |
 | 1967 - 988 pages
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 | United States. Tax Court - 1943 - 1330 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,...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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