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2)Carrying on its own activities
–Those activities which are directly under the charity’s control and supervision and for which it can account for any funds expended
–The charity is actively involved in programs that are intended to achieve its charitable purposes (e.g. directly funding its own employees and/or volunteers in carrying out its programs)
–Charities cannot carry out its charitable purposes by simply giving monies or other resources to an other organization that is not a qualified donee
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