charitable purpose
charitable purpose 慈善目的 该术语用于免税目的时，通常具有一些共同因素，即其目的是为了某一社会或地区的福利，而且其性质通常被认为是慈善性的，并不为法律所禁止。一般包括：贫困救济、教育发展、宗教事业、健康保护，或出于政府、市政考虑，或是其它以增进社会福利为宗旨的目的。
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Search Results for: CHARITABLE PURPOSE
charitable purpose
charitable purpose. Tax. The purpose for which an organization must be formed so that it qualifies as a charitable organization under the Internal Revenue Code. — Also termed charitable use. [Cases: Internal Revenue 4048, 4172(2). C.J.S. Internal Revenue § 533.]
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charitable corporation
A nonprofit corporation that is dedicated to benevolent purposes and thus entitled to special tax status under the Internal Revenue Code. — Also termed eleemosynary corporation. See CHARIT-ABLE ORGANIZATION. [Cases: Internal Revenue 4045–4069. C.J.S. Internal Revenue §§ 327, 462–474.]
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charitable
charitable, adj. 1. Dedicated to a general public purpose, usu. for the benefit of needy people who cannot pay for benefits received (charitable contribution). [Cases: Charities 1–50; Taxation 241. 1. C.J.S. Charities §§ 2–70; Taxation§§ 323–338.] 2. Involved in or otherwise relating to charity (charitable foundation).
charitable contribution
charitable contribution. 1. A contribution of money or property to an organization engaged in charitable activ-ities. 2. A contribution to a qualified nonprofit charitable organization. • Charitable contributions are deductible for certain tax purposes.
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charitable trust
charitable trust 慈善信托 指受托人掌管财产必须是出于慈善目的，即为了促进健康、宗教或其它公益事业而设的信托。该信托的设立必须是为了不确定人群或整个社会的利益，是为了推进某一社会公认的领域内的总体福利，并不得从事非法活动或违反公共政策。 (→charitable purpose)
charitable organization
charitable organization. Tax. A tax-exempt organization that (1) is organized and operated exclusively for religious, scientific, literary, educational, athletic, public-safety, or community-service purposes, (2) does not distribute earnings for the benefit of private individuals, and (3) does not participate in any way in political candidate campaigns, or engage in substantial lobbying. IRC (26 USCA) §
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charitable remainder trust
A trust that consists of assets that are designated for a charitable purpose and that are paid over to the trust after the expiration of a life estate or intermediate estate. — Abbr. CRT. — Also termed split-interest trust. [Cases: Charities 4. C.J.S. Charities §§ 3–4.]
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charitable gift
An inter vivos or testamentary donation to a nonprofit organization for the relief of poverty, the advancement of education, the advancement of religion, the promotion of health, governmental, or municipal purposes, and other purposes the accomplishment of which is beneficial to the community. Restatement (Second) of Trusts § 368 (1959). • When the beneficiary is