sec.415Use requirement

### sec.415 Use requirement Property acquired or insured by, or property held on trust for, a charitable institution must be used solely or almost solely by the institution for 1 or more of the following purposes (a qualifying exempt purpose )— activities of a religious nature; public benevolent purposes; educational purposes; conducting a kindergarten or preschool; the care of the sick, aged, infirm, afflicted or incorrigible persons; the relief of poverty; the care of children under the Administration Act , section 149C (2) (h) ; another charitable purpose or promotion of the public good; providing a residence to a minister, or members of a religious order who are engaged in an object or pursuit of a kind mentioned in paragraphs (a) to (h) . For subsection (1) (a) to (h) , the property acquired, insured or held is not used solely or almost solely for a qualifying exempt purpose if the property is used for an employment or salary package of an officer or employee of the institution. s 415 amd 2002 No. 65 s 32 ; 2005 No. 60 s 36 sch 2 ; 2006 No. 44 s 54 ; 2008 No. 39 s 10 ; 2010 No. 15 s 98 sch 3 (sec.415-ssec.1) Property acquired or insured by, or property held on trust for, a charitable institution must be used solely or almost solely by the institution for 1 or more of the following purposes (a qualifying exempt purpose )— activities of a religious nature; public benevolent purposes; educational purposes; conducting a kindergarten or preschool; the care of the sick, aged, infirm, afflicted or incorrigible persons; the relief of poverty; the care of children under the Administration Act , section 149C (2) (h) ; another charitable purpose or promotion of the public good; providing a residence to a minister, or members of a religious order who are engaged in an object or pursuit of a kind mentioned in paragraphs (a) to (h) . (sec.415-ssec.2) For subsection (1) (a) to (h) , the property acquired, insured or held is not used solely or almost solely for a qualifying exempt purpose if the property is used for an employment or salary package of an officer or employee of the institution. - (a) activities of a religious nature; - (b) public benevolent purposes; - (c) educational purposes; - (d) conducting a kindergarten or preschool; - (e) the care of the sick, aged, infirm, afflicted or incorrigible persons; - (f) the relief of poverty; - (g) the care of children under the Administration Act , section 149C (2) (h) ; - (h) another charitable purpose or promotion of the public good; - (i) providing a residence to a minister, or members of a religious order who are engaged in an object or pursuit of a kind mentioned in paragraphs (a) to (h) .