Humanitarian aid
According to the Watch Tower Society, the taxed contributions include donations for the support of humanitarian relief efforts in Rwanda in 1994. French law makes a distinction between normal non-profit associations (whose donations for humanitarian aid are not tax-exempt), non-profit associations of public usefulness (whose donations for humanitarian aid are tax exempt), and associations supporting religious activities (whose donations are tax exempt). Humanitarian aid is not considered to support religious activities and thus, accordingly, is not considered to be tax-exempt under the rules governing associations supporting religious activities. Typically, religious organizations in France providing humanitarian aid found a separate association devoted to that purpose; it may then be declared of public usefulness.