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gptkbp:instanceOf
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gptkb:law
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gptkbp:appliesTo
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gptkb:Australia
gptkb:Canada
gptkb:India
gptkb:United_Kingdom
gptkb:United_States
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gptkbp:basisFor
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gptkb:law
common law
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gptkbp:defines
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charitable purposes
private benefit prohibition
public benefit requirement
tax-deductible status
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gptkbp:enforcedBy
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gptkb:Internal_Revenue_Service_(US)
gptkb:state_attorney_general_(US)
charity commission (UK)
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https://www.w3.org/2000/01/rdf-schema#label
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Laws of Charity
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gptkbp:notableCase
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gptkb:Commissioners_for_Special_Purposes_of_Income_Tax_v_Pemsel
gptkb:Pemsel's_Case_(1891)
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gptkbp:notableExample
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gptkb:Charities_Act_2011_(UK)
gptkb:Internal_Revenue_Code_Section_501(c)(3)_(US)
gptkb:Income_Tax_Act_(Canada)
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gptkbp:purpose
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ensure public benefit
prevent abuse of charitable status
protect donors and beneficiaries
provide tax incentives for charity
regulate charitable activities
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gptkbp:regulates
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gptkb:charity
charitable donations
charitable organizations
fiduciary duties of trustees
public benefit
registration of charities
reporting requirements for charities
tax exemption for charities
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gptkbp:relatedTo
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charity law
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gptkbp:bfsParent
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gptkb:Mishneh_Torah
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gptkbp:bfsLayer
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5
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