N.J. Admin. Code § 18:24-9.5

Current through Register Vol. 56, No. 11, June 3, 2024

Section 18:24-9.5 - Specific purposes exempt

(a) An organization may be exempt as an organization described in 54:32B-9(b)(1) or 9(b)(2), if it is organized and operated exclusively for one or more of the following purposes:

1. Religious;

2. Charitable;

3. Scientific;

4. Testing for public safety;

5. Literary;

6. Educational; or

7. Prevention of cruelty to children or animals.

(b) Since each of the purposes specified in (a) above is an exempt purpose in itself, an organization may be exempt if it is organized and operated exclusively for any one or more of such purposes. If, in fact, an organization is organized and operated exclusively for an exempt purpose or purposes, exemption will be granted to such an organization regardless of the purpose or purposes specified in its application for exemption. For example, if an organization claims exemption on the ground that it is educational, exemption will not be denied if, in fact, it is charitable.

N.J. Admin. Code § 18:24-9.5

Amended by 48 N.J.R. 824(a), effective 5/16/2016