30‑110 Community charities30‑110 Community charities

#### 30‑110 Community charities (1) For the purposes of item 13.1.1 of the table in subsection 30‑105(1), this section applies to a \*community charity trust if the trust is established and maintained under a will or instrument of trust: (a) for the purposes covered by: (i) subsections (3) and (4) of this section; or (ii) subsections (3), (4) and (5) of this section; and (b) for no other purposes. (2) For the purposes of item 13.1.2 of the table in subsection 30‑105(1), this section applies to a \*community charity corporation if the corporation is operated: (a) for the purposes covered by: (i) subsections (3) and (4) of this section; or (ii) subsections (3), (4) and (5) of this section; and (b) for no other purposes. Mandatory purposes (3) This subsection covers the purpose of providing money, property or benefits to a fund, authority or institution if: (a) gifts to the fund, authority or institution are deductible under item 1 of the table in section 30‑15; and (b) the fund, authority or institution is described (whether or not by name) in an item of a table in this Subdivision (other than item 13.1.1 or 13.1.2 of the table in subsection 30‑105(1)); and (c) the money, property or benefits are so provided to the fund, authority or institution for any purposes set out in the item of that table in which the fund, authority or institution is described. (4) This subsection covers the purpose of engaging in an activity that: (a) is the principal activity of a fund, authority or institution described (but not by name) in an item of a table in this Subdivision (other than item 13.1.1 or 13.1.2 of the table in subsection 30‑105(1)); or (b) involves pursuing the principal purpose of a fund, authority or institution described (but not by name) in an item of a table in this Subdivision (other than item 13.1.1 or 13.1.2 of the table in subsection 30‑105(1)). Permitted purpose (5) This subsection covers the purpose of establishing a fund, authority or institution described (whether or not by name) in an item of a table in this Subdivision (other than item 13.1.1 or 13.1.2 of the table in subsection 30‑105(1)).