202.11 Definitions.
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/wi/chapter-202/202-11A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
202.11 Definitions. In this subchapter:
(1)“Charitable organization” means any of the following:
(a)An organization that is described in section 501
(3)of the internal revenue code and that is exempt from taxation under section 501
(a)of the internal revenue code.
(b)A person who is or purports to be established for a charitable purpose.
(2)“Charitable purpose” means any of the following:
(a)A purpose described in section 501
(3)of the internal revenue code.
(b)A benevolent, educational, philanthropic, humane, scientific, patriotic, social welfare or advocacy, public health, environmental conservation, civic, or other eleemosynary objective.
(3)“Charitable sales promotion” means an advertising or sales campaign that is conducted by a person who is regularly and primarily engaged in trade or commerce for profit other than in connection with soliciting and that represents that the purchase or use of goods or services offered will benefit, in whole or in part, a charitable organization or charitable purpose.
(4)“Commercial coventurer” means a person who is regularly and primarily engaged in trade or commerce for profit other than in connection with soliciting and who conducts a charitable sales promotion.
(5)“Contribution” means a grant or pledge of money, credit, property, or other thing of any kind or value, except food, used clothing, or used household goods, to a charitable organization or for a charitable purpose. “Contribution” does not include income from any of the following: