West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-15D - Services Of Certain Community-Based Nonprofit Service Organizations Exempt from Tax
Section 110-15D-3 - Definitions
Current through Register Vol. XLI, No. 38, September 20, 2024
Unless a specific definition is provided in this section, terms used in this rule are defined as provided in legislative rule 110 CSR 15, '1, et seq., unless the context in which the term is used clearly requires a different meaning. The following terms shall have the meaning ascribed herein, and shall apply in the singular as well as in the plural.
3.1. "Aged" means individuals who are older than sixty-five (65) years of age.
3.2. "Charitable" means of, or for, charity.
3.3. "Charity" means the provision of services or tangible personal property, whether for free, or at or below cost, which assists in the relief of the poor and distressed or of the underprivileged; advancement of religion; advancement of education or science; erection or maintenance of public buildings, monuments, or works; lessening of the burdens of Government; and promotion of social welfare by organizations designed to accomplish any of the above purposes, or (i) to lessen neighborhood tensions; (ii) to eliminate prejudice and discrimination; (iii) to defend human and civil rights secured by law; or (iv) to combat community deteriorated and juvenile delinquency.
3.4. "Education" means the moral, intellectual and physical training of an individual.
3.5. "Educational" means of, or for, education.
3.6. "Family" means a collective body of two (2) or more individuals related by blood or marriage and living together in one residential unit as their common home.
3.7. "Health and fitness" means physical health and fitness of individuals but does not include mental health and fitness or spiritual health and fitness.
3.8. "Youth" means individuals less than eighteen (18) years of age.
