In order to be recognized as a purely public charity an institution must:
- Be non-profit and
- Be a public charity instead of a private charity
- The courts have defined a public charity as whatever is done or given for the relief of public burdens or for the advancement of the public good. Where the public is the beneficiary, the charity is public.
- American Red Cross or subsidized low-income housing project
- Non-profit hospitals
- Boy and Girl Scout Organizations
- Non-profit rehabilitation services for drug and alcohol abusers or mentally retarded