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•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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