My remarks will be limited to state administration of the charitable trusts and charitable organizations. Charities are quasi-public in nature. They perform many valuable services to the community which may otherwise be performed by governmental agencies. Because of these high public purposes charitable organizations are granted special treatment in terms of tax exemptions, and tax deductions for contributions. The definition of charity gleaned from case law is very broad, and in recent years the definition has tended to become even broader. Virtually any undertaking which may benefit the public can fall under the very broad umbrella of charities.


Non-Profit Organizations' Impact on U.S. Society (Symposium)