CHARITY. In its widest sense it denotes all the good affections which men ought to bear towards each other; 1 Epistle to Cor. c. xiii.; in its most restricted and usual sense, it signifies relief to the poor. This species of charity is a mere moral duty, which cannot be enforced by the law. Kamas on Eq. 17. But it is not employed in either of these senses in law; its signification is derived chiefly from the statute of 43 Eliz. c. 4. Those purposes are considered charitable which are enumerated in that act, or which by analogy are deemed within its spirit and intendment.
NON-PROFIT ORGANIZATION. A corporation or an association that conducts business for the benefit of the general public without shareholders and without a profit motive.