§Other
purposes that are beneficial to the community in a way that the
law regards as charitable and provide a benefit to the public or a
sufficient segment of the public
–It can be met by using the
wording of the particular category, (e.g. “advancement of
religion”)
–For the fourth category, it is
necessary to specify the particular purpose within that
broad category
2)The Means of Providing the Charitable Benefit
–The purpose should define the
scope of activities conducted to directly further the
purpose and ensure the provision of a charitable benefit
3)The Eligible Beneficiary Group
–The charitable benefit should be
provided to the public or a sufficient section of the public