Louisiana Administrative Code › Title 4 - ADMINISTRATION › Part III - Payroll › Chapter 11 - State Combined Charitable Campaign (SCCC) Deductions › Section III-1109 - Definition of Community Health and Human Services Charities

Current through Register Vol. 50, No. 6, June 20, 2024
A. Defined as federations or agencies whose
				primary mission is to directly benefit human beings in a non-discriminatory
				manner, whether children, youth, adults, the aged, the ill and infirm, or the
				mentally or physically handicapped.
B. Services must consist of assistance, care,
				research, or education in the fields of human health or social adjustment or
				rehabilitation; relief for victims of natural disasters and other emergencies;
				or assistance to those who are impoverished and in need of food, clothing,
				shelter, and basic human welfare services.
C. A community health and human services
				charity may serve Louisiana as a whole, or may serve a targeted geographic area
				of Louisiana, or may target certain demographics of Louisiana residents with
				health or medical needs unique or predominating in the defined
				population.
D. Specific exemptions
				may be made from time to time for charities that primarily serve the poor
				overseas in the aftermath of natural or man-made disasters and
				emergencies.
E. The following are
				specifically excluded from consideration as health and human services
				charities.
1.
Educational
				Charities
- organizations whose primary purpose is the direct or
				indirect financial support of a particular institution or affiliated
				institutions of primary, secondary or higher education. An education-affiliated
				charity that otherwise meets the definition of a community health and human
				services charity, which provides those services and which does not divert
				public support to the financial support of a particular institution or
				affiliated institutions of primary, secondary or higher eduation, shall not be
				excluded as a community health and human services charity by virtue of its
				educational affiliation.
2.
Cultural Charities
- organizations whose primary purpose is
				cultural, including those which concern themselves primarily with promoting,
				assisting, identifying, teaching or empowering individuals, groups, families,
				or communities to accept, identify with, participate in or learn about
				particular non-health related characteristics or activities of a state, country
				or region, or an ethnic, national, religious, ancestry or cultural group,
				including but not limited to: race, national origin, religion, ancestry, sexual
				orientation, practices, age, art, crafts, architecture, beliefs, industry,
				music, dance, sports, literature, food, history or fashion associated with such
				a group.
3.
Religious
				Charities
- organizations whose primary purpose is religious,
				including those which concern themselves primarily with promoting, assisting or
				empowering a particular religion or belief system, or which promotes, assists
				or empowers individuals, groups, families or communities to accept, identify
				with, participate in, worship under, convert to or learn about the particular
				beliefs, teachings or practices of a religion. A religious-affiliated charity
				that otherwise meets the definition of a community health and human services
				charity, which provides those services, and which does not divert public
				support to religious purposes or activities, shall not be excluded as a
				community health and human services charity by virtue of its religious
				affiliation.
4.
Political
				Purpose Charities
- organizations whose primary purpose is political,
				including those which concern themselves primarily with promoting, assisting or
				empowering a particular political party, set of political beliefs, set of
				political ideas, or endorsing a particular candidate or set of candidates or
				political party, or which promotes, assists or empowers individuals, groups,
				families and communities to participate in the political process, vote,
				organize to vote or to support political candidates, or to accept, identify
				with or learn about the political views of any candidate, group, party or
				organization. An organization which otherwise meets the definition of a
				community health and human services charity but which has diverted public
				support to a political purpose, may be excluded from consideration as a health
				and human services charity.