N.J. Admin. Code § 18:24-9.7

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

Section 18:24-9.7 - Charitable defined

(a) The term charitable is used in 54:32B-9(b)(1) in its generally accepted legal sense and is, therefore, not to be construed as limited by the separate enumeration in 54:32B-9(b)(1) of other tax exempt purposes which may fall within the broad outlines of charity as developed by judicial decisions.

(b) The term includes, but is not limited to:

1. Relief of the poor and distressed or of the underprivileged;

2. Advancement of religion;

3. Advancement of education or science;

4. Erection or maintenance of public buildings, monuments, or works;

5. Lessening of the burdens of government;

6. Promotion of social welfare by the organization's purposes, or lessening neighborhood tensions;

7. Elimination of prejudice and discrimination;

8. Defense of human and civil rights secured by law; and

9. The combat of community deterioration and juvenile delinquency.

(c) The fact that an organization which is organized and operated for the relief of indigent persons may receive voluntary contributions from the persons intended to be relieved will not necessarily prevent such organizations from being exempt as an organization organized and operated exclusively for charitable purposes.

(d) The fact that an organization, in carrying out its primary purpose, advocates social or civic changes, presents opinion on controversial issues with the intention of molding public opinion, or creates public sentiment to an acceptance of its views, does not preclude such organization from qualifying under 54:32B-9(b)(1), so long as it is not an action organization of any one of the types described in 18:24-9.4(c).

N.J. Admin. Code § 18:24-9.7

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