Current through Register Vol. 50, No. 9, September 20, 2024
A. Defined as federations or agencies whose
primary mission is to directly benefit human beings in a non-discriminatory
manner, whether children, youth, adults, the aged, the ill and infirm, or the
mentally or physically handicapped.
B. Services must consist of assistance, care,
research, or education in the fields of human health or social adjustment or
rehabilitation; relief for victims of natural disasters and other emergencies;
or assistance to those who are impoverished and in need of food, clothing,
shelter, and basic human welfare services.
C. A community health and human services
charity may serve Louisiana as a whole, or may serve a targeted geographic area
of Louisiana, or may target certain demographics of Louisiana residents with
health or medical needs unique or predominating in the defined
population.
D. Specific exemptions
may be made from time to time for charities that primarily serve the poor
overseas in the aftermath of natural or man-made disasters and
emergencies.
E. The following are
specifically excluded from consideration as health and human services
charities.
1.
Educational
Charities - organizations whose primary purpose is the direct or
indirect financial support of a particular institution or affiliated
institutions of primary, secondary or higher education. An education-affiliated
charity that otherwise meets the definition of a community health and human
services charity, which provides those services and which does not divert
public support to the financial support of a particular institution or
affiliated institutions of primary, secondary or higher eduation, shall not be
excluded as a community health and human services charity by virtue of its
educational affiliation.
2.
Cultural Charities - organizations whose primary purpose is
cultural, including those which concern themselves primarily with promoting,
assisting, identifying, teaching or empowering individuals, groups, families,
or communities to accept, identify with, participate in or learn about
particular non-health related characteristics or activities of a state, country
or region, or an ethnic, national, religious, ancestry or cultural group,
including but not limited to: race, national origin, religion, ancestry, sexual
orientation, practices, age, art, crafts, architecture, beliefs, industry,
music, dance, sports, literature, food, history or fashion associated with such
a group.
3.
Religious
Charities - organizations whose primary purpose is religious,
including those which concern themselves primarily with promoting, assisting or
empowering a particular religion or belief system, or which promotes, assists
or empowers individuals, groups, families or communities to accept, identify
with, participate in, worship under, convert to or learn about the particular
beliefs, teachings or practices of a religion. A religious-affiliated charity
that otherwise meets the definition of a community health and human services
charity, which provides those services, and which does not divert public
support to religious purposes or activities, shall not be excluded as a
community health and human services charity by virtue of its religious
affiliation.
4.
Political
Purpose Charities - organizations whose primary purpose is political,
including those which concern themselves primarily with promoting, assisting or
empowering a particular political party, set of political beliefs, set of
political ideas, or endorsing a particular candidate or set of candidates or
political party, or which promotes, assists or empowers individuals, groups,
families and communities to participate in the political process, vote,
organize to vote or to support political candidates, or to accept, identify
with or learn about the political views of any candidate, group, party or
organization. An organization which otherwise meets the definition of a
community health and human services charity but which has diverted public
support to a political purpose, may be excluded from consideration as a health
and human services charity.
AUTHORITY NOTE:
Promulgated in accordance with
R.S.
42:456(A)(3).
