–It
provides services or products to the public, thereby directly
preventing and/or relieving a physical or mental condition;
and
–It
must meet relevant requirements for quality and safety
•Additionally,
to be eligible for charitable registration, promotion of health
must:
–Be
provided only to eligible beneficiaries (the public or a
sufficient section of the public)
–Not provide unacceptable, non-incidental private benefits
•The
Guidance divides health related purposes into four categories:
–