Published standards

Activity-centered charitable review

A legal entity label is evidence, but the core assessment can focus on Activity X, by Organization Y, for Beneficiary Z.

Illustrative public-benefit categories

Poverty & basic needs

Food, shelter, homelessness, impoverished people and economic opportunity.

Education & knowledge

Education, training, literacy, research and public-interest knowledge.

Health & humanitarian

Health, disability, disaster relief, safety and humanitarian assistance.

Community

Community development, volunteerism and responsible local programs.

Environment & welfare

Conservation, animal welfare, culture, heritage and other public benefit.

Transaction-specific law

Tax deductibility, government eligibility, grants, procurement and regulated benefits require their own governing legal test.

Money may purchase the service. Money may not purchase the conclusion.