•This type of CED can be
charitable if it benefits the public or a sufficient
section of the public, and not just members of the industry.
Unlike other type of charitable CED, it is not required to
benefit a specific eligible beneficiary
•Examples of purposes that may be
acceptable are:
–Promoting greater efficiency
within an industry
–Promoting the achievement or
preservation of high standards of practice within an
industry
•Organizations that conduct these
types of activities and wish to obtain charitable status
will require independent and objective expert opinions stating their
activities benefit the public