•The Guidance states that some
health-related activities may further other charitable purposes
as well, such as relieving poverty, advancing education, and
advancing religion in the charitable sense, as described
below:
–There must be “a clear and
material connection between the activity and the religion’s
key attributes”
–Eligible beneficiaries are the
public at large
–There are two situations in
which health‑related activities may further advancement of
religion:
§Providing
health care to the public, and by doing so, promoting the doctrines
of a religion
§Providing
health care to religious staff, including those retired, in support of
religious contribution or service
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