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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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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