Non-Profit, Religious, Educational and Governmental Exemptions

This is the category under which most applicants qualify. A charitable purpose means a function or service which is of such a community service that its discontinuance could legally result in the allocation of public funds for the continuance of the function or service. It is not necessary that public funds be allocated for such function or service but only that any such allocation would be legal. For example, a not-for-profit corporation owns rental housing predominantly used to provide a home for very low income residents who qualify for Government-funded rent assistance under Section 8 of the Federal housing law. That use is charitable. Another not-for-profit corporation provides housing for wealthy, elderly persons who pay a substantial founders fee and monthly payments. That is not a charitable purpose under the statute, 196.012 7, Florida Statutes.