01.02.04.09

.09 Determination of Charitable Purpose.

A. Charitable Purpose and Noncharitable Purposes. An organization's governing instrument, actions, deeds, oral statements and written materials shall be used to determine whether the organization has a charitable purpose.

B. Solicitations. If a solicitation reflects both the charitable and noncharitable purposes of the organization, the proceeds of the entire solicitation shall be designated for charitable purposes.